Page:United States Statutes at Large Volume 43 Part 1.djvu/1604

 ccxv1 INDEX. Revenue Act of 1924·—C0ntinued. P¤8¤· Revenue Act of 1924-Continued. Pageclaims for refunding or crediting er- exports of tobacco, etc., not taxable roneously collected taxes, etc., hereunder 348 to be presented in four years--- 342 refund to exporter, etc., if paid. 348 applicable to prior claims .. 342 jurisdiction of district courts to secure time extended for redemption of testimony, etc 348 stamps ______.,._..____,._ 343 issue of orders, processes, etc ... 348 suits for fecovery of illegally collected additional to other enforcement taxes, etc., not allowed unless remedies. 348 claim filed with Commissionexn- 343 concurrent with Court of Claims for allowed whether tax paid or not 343 recovery of erroneous collectime limitations extended; notiiica- tions, etc., if collector dead  348 tion of disa,110wa,nce _.,..._ 343 punishment for false statement that prior suits not affected .,_.,,._ 343 tax is included in price, etc 348 former limitation repealed .. 343 that part of price is due to tax .. 348 bank accounts subject to distmint for stamps una.v01d¤b1y lost from packtaxes __.._,._ 343 ages, etc., may be replaced. 349 failure to pay tax, make returns, etc., regulations to be prescribed 349 9. misdemeanor _., 343 additional exemption of 4 and 4% per punishment for, in addition to other cent Liberty bonds from surtax, penalties. 344 etc .. 349 additional penalty for willful refusal to for two years after end of World War; pay other than income and estate for three years more ... 349 taxes; exceptions, 344 additional and in lieu of former expersons liable for violations 344 emption. 349 violations of revenue laws to be re- Liberty bonds, etc., accepted in lieu of ported to district attorney. 344 personal surety required by law- 349 statement required 344 effect thereof; substitution peradministrations of oaths by specified mitted. . - 349 revenue officials, authonzed"- 344 return to depositor when performdivulging information received by rev- ance completed ... 350 enue officials, unlawful  345 retention for protection of subconunauthorized publication of income tractors on default of rincipal- 350 returns, unlawful .. 345 priority, etc., of United gtates not penalty for offenses; dismissal of affected .. 350 offender . - 345 inconsistent laws modiiied .. 350 inquiries to be made by deputy col- not applicable to judicial securities-- 350 lectors  - .. 345 bill in chancery authorized to enforce annual returns gxuired of taxpayers; lien on real estate for unpaid detuilssp ed ... 345 taxes  350 by revenue office with consent of proceedings and determination .. 350 party failing. . 345 sale on decree, and distribution of notice to be given if no return ren- proceeds . 350 dared . --- 345 persons having prior liens for, may summone for failure to make, or request Commissioner to file 351 making false returns .. 346 on failure of Commissioner may authority of district collector; cor- petition court ...,.._...,_, 351 pomtions, etc., included ... 346 action if petition granted 351 interest allowed on claims for credits or adjudication by court ___________ 351 refunds. - 346 property liable to distmint, if not time period; for additional assess- divisible, may besold ass whole- 351 ments .-. 346 distribution of proceeds after pay- on judgments by Court of Claims, ing tax, etc ____,_,____________ 351 etc., for erroneous collections, all internal revenue taxes, etc., to be BW -. 346 deposited daily into the Treas- United States notes or certificates, and ury _________________ _ _______ 351 uncertitied checks, accepted for sums in compromise, etc., as a special other than stamp taxes  347 dc ogit _____ _ _,______________ 351 receipts for taxes to be given by col- certigcate of, to be transmitted to to éegzors-}. E Qing"- 347 the Comm§ss§_o¤er& . M  351 e or or separa e cr 1 ors; specml accoun or esi reevidence of payment, etc ... 347 cei tg ,___,________ FT _______ 351 fractions of a. cent disregarded; excep— withegawals from, and deposit of tron .. 7 .. 347 as internal revenue c¤11ecti0us-- 351 former provisions for tm: recenpts re- refund of rejected offers of com- _ peeled -.. 347 promise; surplus of proceeds discretionary methods may be used for from dist;-gint; sales ____________ 352 collecting other than income, mmm x1. umxmzn. rnovxsrous . --_- 352 esfate, ond stamp taxes ... _. 347 repeal of designated parts of Revenue admxnxstratnvez etc., stamp prow- Act of 1921, at specified dates-- 352 sxous spphcable ,.. 347 Income Tu ______________________ 352 credit  for overpaymeuts or overcol- Estate Tg; _____________________ __ 352 lections of admission or excise Tax on telegraph and telephone mes- ¢8X¢¤ --··-.-·· - -.--. - 347 sages ._,...,. 352