Page:United States Statutes at Large Volume 43 Part 1.djvu/383

 352 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. “'”“ *°" °"”’~ acceptance of such offer in compromise or offer for the purchase · of such real estate, the amount so accepted shall be withdrawn by the collector from his s ial deposit account with the Treasurer · of the United States andwde `ted in the Tre of the United posi asury_ _ R°'“”°°· States as internal-revenue collections. Upon the regection of any such offer, the Commissioner shall authorize the collector, throu h h f h if b d to f d i womteamounto SIIG oerwassumitte, reun tote maker of such offer the amount thereof. In the case of surplus proceeds from distraint sales the Commissioner shall, upon application and satisfactory proof in support thereof, authorize the collector through whom the amount was received to refund the same to the person or persons legally entitled thereto." °°°°”]"°`im°”‘ TITLE XI.--GENERAL PROVISIONS. Repeals. czpiiglust  Sec. 1100. (a) The following parts of the Revenue Act of 1921 ‘“‘“"· are repealed, to take effect (except as otherwise provided in this Act) upon the enactment of this Act, subject to the limitations pro- I t vided in subdivisions (b) and (c) : v°:V°4i°, 3;:227-271. Title H called “Income Tax” as of Janua 1 1924- ry 7 7 $§§f§'g,"§;_ mem Title IV (called “Estate Tax ") ; ,,,,'§§,°$,“,¥j,,,,,§,*{" **1** Title V (called “Tax on Telegraph and Telephone Messages ") V¤¤-42·PP·2$*·285- p11;cIetpt(¥11bd1v§orzh(d) oft sect;o1;5;§)u0, gifective on the expiration, of y_aysa r eena men_o s ct· Sections 602 and_ 603 of Tllil6'VI (being the taxes on certain beverages and constituent parts thereof) ; Qxzggzwm ThTitlefgII (called Tax on Cigars, Tobacco, and Manufactures ereo ; ·*°m*=‘*°¤S°¤‘1"“°f’· Title VIII (called “Tax on Admissions and D " if t' v°1' l2' pp` MEI the expiration of thirty days after the enactment liiifstliig lixgawc on $:ffS:2f*;§,;°f*,9,_,¤3_ Seqgtions 901, 902, 903, and 904 of Title IX (being certain excise taxes · ’°"°'”·‘f‘°··f’“°* Section 900 of Title IX (being certain excise t d { v°U2'p M 905 of Title IX (being the tax on jewelry and a§i§la5i•uarii¢il;§; pileictive on the expiration of thirty days after the enactment of this C 5 $B,§Y‘&',’,'}§,?’g,,,,,,,,_ Title X (called “Special Taxes ") eifective on June 30, 1924; §,=:{j¤,1;’¢;;$é01 pm th§iétIedXI éptazlleglg Stéupp Ttaxcfi;) egecitive on the expiration of a r en c men o 1 - $g{}<j;j;·;f;g*6;m& Tiile {ISI (called "Tax on Emplo;ment’of Child Labor ") ; ,,‘§f,°¤j,*;¤,__,g,*}s*f*’¤*¤*¤· Sections 1307, 1308, 1309, subdivision (c) of section 1310, sections V0lif42, pp.310—319· 1311, 1312, 1313, 1314, 1315, 1316, 1318, 1320, 1321, 1322, 1323, 1324, 1325, 1326, 1328, 1329, and 1330 (being certain administrative , provisions. c.,§‘§£$,%ld°‘},.‘§.3Yi.2`t?Q'§ _(b) The parts of the Revenue Act of 1921 which are repealed by f_;$_*;·¤·},s°?ggg;¤¤‘°"‘¤¤ this Act shall _(except_ as Hrovuled in sections 280 and 316 and ex- “ cept as otherwise specifica y provided in this Act) remain in force for the assessment and collection of all taxes imposed by such Act and for the assessment, imposition, and collection of all interest; penalties, or forfeitures which have accrued or may accrue in relation to any such taxes, and for the assessment and collection, to the extent provided in the Revenue Act of 1921, of all taxes imposed by prior income, wanproiits, or excess-profits tax acts, and for the assessment, imposition, and collection of all interest, penalties, or forfeitures which have accrued or may accrue in relation to any such taxes. In the case of any tax imposed by any part of the