 | United States. Court of Claims - 1928 - 764 pages
...of that properly due, then, notwithstanding the provisions of section 3228 of the Revised Statutes, the amount of the excess shall be credited against...excess shall be immediately refunded to the taxpayer: Provided, That no such credit or refund shall be allowed or made after five years from the date when... | |
 | United States. Court of Claims - 1928 - 758 pages
...the amount of the excess shall be credited against any income, war-profits, or excess-profits tax, or installment thereof, then due from the taxpayer...excess shall be immediately refunded to the taxpayer * * *." These two sections have no connection whatever with a claim for refund, but are intended to... | |
 | United States. Court of Claims - 1929 - 868 pages
...against any income, war-profits, or excess-profits taxes, or installments thereof, Opinion of the Conrt then due from the taxpayer, under any other return,...excess shall be immediately refunded to the taxpayer : Provided, however, That no such credit or refund shall be allowed or made after five years from the... | |
 | 1921 - 1056 pages
...Statutes, the amount of the excess shall be credited against any income, war profits or excess profits taxes, or installment thereof, then due from the taxpayer...excess shall be immediately refunded to the taxpayer : Provided, that no such credit or refund shall be allowed or made after five years from the date when... | |
 | George Edwin Holmes - 1919 - 1048 pages
...war-profits or excess-profits tax has been paid in excess of that properly due, the amount of such excess shall be credited against any income, war-profits...refunded to the taxpayer. No such credit or refund will be allowed or made, however, after five years from the date when the return was due, unless before... | |
 | National City Company, United States - 1919 - 104 pages
...of that properly due. then notwithstanding the provisions of Section 3228 of the Revised Statutes, the amount of the excess shall be credited against...excess shall be immediately refunded to the taxpayer : Provided, That no such credit or refund shall be allowed or made after five years from the date when... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...of that properly due, then, notwithstanding the provisions of section 3228 of the Revised Statutes, the amount of the excess shall be credited against...excess shall be immediately refunded to the taxpayer: [169l Provided, That no such credit or refund shall be allowed or made after five years from the date... | |
 | George Edwin Holmes - 1919 - 1052 pages
...notwithstanding the provisions of section 3228 of the Revised Statutes, the amount of the excess shall he credited against any income, war-profits or excess-profits...excess shall be immediately refunded to the taxpayer: Provided, That no such credit or refund shall be allowed or made after five years from the date when... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...of the Revised Statutes, the amount of the excess shall be credited against any income, war profits or excess-profits taxes, or installment thereof, then...excess shall be immediately refunded to the taxpayer: Provided, That no such credit or refund shall be allowed or made after five years from the date when... | |
 | United States. War Department - 1919 - 634 pages
...in excess of that properly due, then the amount of excess shall be credited against any income tax or installment thereof then due from the taxpayer...excess shall be immediately refunded to the taxpayer. 21. Understatement In return. — If a collector suspects that the amount of any income returned is... | |
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... the Revenue Act of 1916, as amended, the Revenue Act of 1917, or the Revenue Act of 1918, it appears that an amount of income, war-profits or excess-profits tax has been paid in excess of that properly due, then, notwithstanding the provisions of... 
