Page:United States Statutes at Large Volume 43 Part 1.djvu/372

 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 341 provided in section 900, be subject to review by any other adminis- ¤E"*¤”'” *°" °' ‘°“* trative or accounting officer, employee, or agent of the United States. BETROACTIVE nncuryrrons. II,};gf*°**°“"° '°g“*°· Sec. 1008. (a) In case a regulation or Treasury decision relating to d6§~Ig$’,§S*‘§,0,T§§§fg‘,‘I§j the internal-revenue laws, made by the Commissioner or the Secre- ¢ive,e¤¤¤v¤bY vrdercf tary, or by the Commissioner with the approval of the Secretary, is °°°"' reversed by a subsequent regulation or easury decision, and such reversal is not immediately occasioned or required by a decision of a court of competent jurisdiction, such subsequent regulation or Treasury decision may, in the d1scretion of the Commissioner, with the appgoval of the Secretag, be applied without retroactive eiieot, (b) o tax shall be levi, assessed, or collected under the pro- 0¤N;I>n*g{=I?§_g°I}°,{°}°'?,;{ visions of Title VI of this Act on any article sold or leased by the amp under Treasury manufacturer, producer, or importer, if at the time of the sale or '“]"‘“'°t°' lease there was an existing ruling, regulation, or Treasury decision holding that the sale or lease of such article was not taxable, and the manufacturer, producer, or importer parted with possession or ownership of such article, relying upon the ruling, regulation, or Treasury decision. mmrarrox on Assnssunms Ann srrrrs nr mm mvrrnn smrns. ilrxniiliiilmmd. ai. Sec. 1009. (a Except as provided in sections 277, 278, 310, and L‘“"i°‘“°‘°‘“"“”· 311, and subdivibions (b) and (c) of this section, all internal·revenue xlgvligms and W taxes shall, notwithstandinlg the provisions of section 3182 of the ,,,,?,;E,3d°‘j°‘318°'“°"· Revised Statutes or any `ot er provision of law, be assessed within four years after such taxes became due, and no proceeding in court mrNe°i»nQ°°l•iai°¤¤°:°:°£ir°d¤ii}§ for the collection of such taxes shall be begun after the expiration Ymof five years after such taxes became due. F dm t t (b) In case of a false or fraudulent return with intent to evade tax, s¤.,,?Z,`l¤.piZla. " °””’ of a failure to tile a required return, or of a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. _ C II II b db . (c) Where the assessment of the tax is made within the period mniieeec., vain ur prescribed in subdivisions (a) and (b) such tax may  collected by YM °'°°' °”°'°'”°°‘· istraint or by a proceeding in court, be within six years after Ima, the assessment of the tax. Nothing m thi; Act shall be construed ¤is'°•°i¤iafii.'Lu;'vm. as preventing the beginning, without assessment, of a   m court for the collection of the tax at any time before the expiration of the period provided in subdivision (a) for the beginning of such proceed . I I I (d) Tuli% section shall not (1) authorize the assessment of a tax nuisusigiawm or the collection thereof by distraint or by a proceeding in court if at the time of the enactment of this   such assessment, distraint, or proceeding was barred by the period of limitation then 111 existence, or (2) affect any assesment made, or distramt or proceeding in court begun, before the enactment of this Act. Lunrxrrozi ON rnosncurrorrs nr rrm ummm srsrns. Sec. 1010. (a) The Act entitled "An Act to limit the time   which prosecutions may be instituted against persons charged with ed- Violating internal-revenue laws,” approved July 5, 1884, as amended, is amended to read as follows: _ um ,0 be “That no person shall be prosecuted, tried, or apumshed for any momma waumzmu of the various offenses arising under the intern -revenue laws_of §,,I,°f"'°““"”°"“"‘ the United States unless the indictment is found or the information