Page:United States Statutes at Large Volume 42 Part 1.djvu/342

314 SIXTY-SEVENTH CONGRESS. Sess. I. C11. 136. 1921. “"“”” *°' °' ‘°”‘· under or authorized by the internal—revenue laws shall not be subject to reviewdbg any other administrative officer, employee, or agent of the Unite tates. u$l!°°°uv° r°g°l°` rznrrzoacrrvn REGULATIONS. g.,g° u'°§'°,§,§£§,° Sec. 1314. That in case a regulation or Treasury_decision relating §?;’f;t‘f"'°“"Y°"*°* to the internal-revenue laws made by the Commissroner or the Secretary, or by the Commissioner wrth the approval of the Secretary, is reversed by a subseguent regulation or Treasury dec1sion, and such reversal IS not immediately occasioned or reeenred by a decrsren of a court of competent jurisdiction, such su sequent regulation or Treasury decision may, in the discretion of the Commiseroner, with the approval of the Secretary, be applied without retroactive effect. Refunds ol taxes. BEFUNDS’ seeaem reemaea. Sec. 1315. That section 3220 of the Revised Statutes, as amended, hmmm? muwb is eeenacted without change, as follows: _ - $ t¤:¤l;•g •¤, SEQ. 3220. Commissioner of Internal Revenue, sulzflect to mr?. s., eee. mejp. regulations prescribed by the Secretary of the 'l`reasu1y, is au_ orrzed §;°,_,0’P_m5_ to remit, refund, and pay back all taxes erroneously er illegallai assessed or collected, all penalties collected without authority, and taxes that appear to be unjustly assessed or excessive in amount, or ne 4 · m,,,f,°@§§,°Q§,§b§; 1I1 any manner wrongfully collected; also to repay to any collector or urs. deputy collector the full amount of such sum; of money as may be _ I recovered agleiurelst in any co1u·t, for any mtemal revenue taxes ¤c,,kl’““’°”_ °°""* ° collected by , with the cost and expenses of suit; also all damages and costs recovered against any assessor, assistant assessor, collector, deputy collector, agent, or inspector, rn any suit broulglht against him by reason of anything done in the due performance of s o cial duty, R*’°°" *° °°“g’°S°· and shall! Enake repoitlflo Congress at thte beginning of each regular session o on ess o transactions un er `s section. ’ ».."€$';I.‘§§§f“"’ °°" Sec. 1316. dim section 3228 er me Revised Statutes is amended to Tim mm for m_ read as follows: senting enum. P “Sec. 3228. All claims for the refunding or of any internal 6,§;mg,,m“”*· P· revenue tax alleged to have been erroneously or illegally assessed or Pm,p-1505· collected, or of any penalty alleged to have been collected without authority, or of any sum allege to have been excessive or_m any manner wrongfully collected, must be presented to the Commissioner ef Interrglal Revenuejvithm four years next after payment of such ax, pen ty or sum. _ rmilgr? ii>°¤lii§l·le`ie1°ilm° This sectionnexcefpt as modified by section 252, shall apply retroactively to clauns or refund under the Revenue Act o 1916, the P nt E m_ Revenue Act of 1917, and the Revenue Act of 1918. p¤;¤rem.t d_ pp r S Sec. 1317. Tha:] tgie paragrapl; lef seceiep {36%:11 of the Revised °' "° ““ ‘“§m°, { tatutes, as amen e reading as 0 ows: ‘ e un taxes ille all gwltggiiigedécwcgssg collected (internal revenue): o refund and pay baclg duties errgoneyj rze,;mZ¤ire.i. _ p' ously or illegally assessed or collected under the internal revenue °'·‘“’#*’·“‘°· laws," is repealed from after June 30, 1920; and the Secretary Est for ew of the Treasury shall submit for the fiscal year 1921, and annual] eeeeeubmmeahaedi thereafter, an estimate of appropriations to refrmd and pa bac; """· duties or taxes erroneously or il egally assessed or collectedy under the intemal-revenue laws, and to pay judgments, including interest and costs, rendered for taxes or penalties erroneously or illegally assessed or collected under the internal—revenue laws. W ,u§§’{§‘Qf.§°f,‘§'?.§e.,,,t‘§.§’I'§§ LIMITATIONS tron surrs AND rnosncnrrous. Sec. 1318. That section 3226 of the Revised Statutes is amended to read as follows: