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" No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of... "
Cases Decided in the United States Court of Claims ... with Report of ... - Side 226
av United States. Court of Claims, Audrey Bernhardt - 1955
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Statutes of the United States of America

United States - 1921 - 642 sider
...Treasury Time limitations exestablished in pursuance thereof. No such suit or proceeding shall tended. be begun before the expiration of six months from...thereon within that time, nor after the expiration of five years from the date of thepayment of such tax, penalty, or sum." This section shall not affect...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 sider
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum." This section shall not affect...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 sider
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum. This section shall not affect...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 sider
...that regard, and the regulations of the Secretary of the Treasury established hi pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum." This section shall not affect...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 sider
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum unless such suit or proceeding...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 sider
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum. "Unless such suit or proceeding...
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American Federal Tax Reports, Volum 5

1927 - 1150 sider
...proceeding may alty, or sum has been paid under protest or duress. No such suit or proceeding shall bo begun before the expiration of six months from the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 sider
...the Commissioner (see section 281 of the Statute and articles 1301-1308) and six months have elapsed from the date of filing such claim, unless the Commissioner renders a decision within six months, in which case suit may be brought upon the rendition of the decision. No suit or...
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Treasury Decisions Under Internal Revenue Laws ..., Volum 22,Utgaver 2959-3111

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1924 - 406 sider
...claim for refund or credit has been duly filed with the commissioner and six months have elapsed torn the date of filing such claim, unless the commissioner renders a decision within six months, in which case suit may be brought upon the rendition of the decision. Suit can not...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 sider
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding...
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