Page:United States Statutes at Large Volume 43 Part 1.djvu/333

 302 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. ¤¤°°*¤ ’*'¤·. d Where there has been an overpayment of tax under section wx1di°ir`$i<iii¤(ir»i;=r¤:¤(iit to 22i dr 237 any refund or credit made under the provisions of this section shall be made to the withholding} agent unless the amount _ of such tax was actually withheld by the withl1oldmg_agent. ,,,E,,‘§§‘$'°,§ ‘,{,,§'§,“Z,,°{ (e) If the taxpayer has, within Bve years from_the t1II18.tl1q re· $ ’=g}gd”"° turn for the taxable year 1917 was due, Bled a waiver of his right rm, p.1115. to have the taxes due for such taxable year determined and assessed within Bve years after the return was Bled, or if he has, on or before June 15, 1924, Bled such a waiver in respect of the taxes due for the taxable year 1918, then such credit or refund relating to the taxes for the year in respect of which the waiver was Bled shall be allowed or made if claim therefor is Bled either on or before April 1, _ 1925 or within four years from the time the tax was paid. cu‘iliiZ,`KL`Z°§°m(Ziu.prl°' (fi This section shall not (1) bar from allowance a claim for credit or refund Bled prior to the enactment of this Act which but for such enactment would have been allowable, or (2) bar from allowance a claim in respect of a tax for the taxable year 1919 or 1920 if such claim is Bled before the expiration of Bve years after the date the return was due. ygrlixing °f tmbh cnosnve BY commussiomzn or uxunnn YEAR. u m1iiiii Sec. 282. (a) If the Commissioner Buds that a. taxpayer designs gg gf),{:c*?g{*§,,*;f°l“‘ qlpickly to depart from the _Un1ted States or to remove his property ' therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the taxable year then last past or the taxab e year then current unless such proceedings be brought without delay, the Commissioner shall declare the taxable N U wm wm of period for such taxpayer immediately terminated and shall cause u¤ai°¤g°j°uema¤ii, ac. notice of such Bnding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether or not the time otherwise allowed by law for Bling return and paying Finding 0, commu? the tax has expired; and such taxes shall thereupon become imsmw, a presumption mediately due and payable. In any proceedinv in court brought °' ’“*°°‘· to enforce payment of taxes made due and payalile by virtue of the provisions of this section the Bnding of the Commissioner-, made as ~ erem provided, whether made after notice to the taxpayer or not, sfiall be for all purposes presumptive evidence of the taxpayer’s _ esngn. p§§§'f,,‘§§€f,pf,‘2,‘},,§{,2‘f"` (b)  taxpayer who is not in default in making any return or paying income, war—proBts, or excess-profits tax under any Act of Congress may furnish to the United States, under regulations to be prescribed by the Commissioner, with the approval of the Secretary, security approved by the Commissioner that he will duly make the re- _ _ turn next thereafter required to be Bled and pay the tax next there- ,,_§`§§""‘°“ °' ““°"‘ after required to be paid. The Commissioner may approve and accept in hke manner security for return and payment of taxes made due and payable by virtue of the rovisions of this section, provided the taxpayer has paid in full alijother income, war-profits, or excess-proBts E t www taxes due from under any Act of Congress. mgiy5is;>eb¤(u?1.iie¤¤p- _ (c) If security IS approved and accepted pursuant to the provi- ’“° ° “ ‘ sions of this section an such further or other security with respect to the tax or taxes covered thereby is given as the Commissioner shall from time to time Bud necessary and require, payment of such taxes shall not  enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for pay- mg such respective taxes.