Page:United States Statutes at Large Volume 44 Part 1.djvu/1975

 -1%} ‘. r1r1.n·w.-g.w1·.i2 u ° TITLE .26.-·-INTEI R Chapter. `·l.—·g—THE C 0 M M  S S I ON E R OF INTERNAL _ a1=:v1=3NUn.. — — ( l l gee' L .‘ . ‘ · ga, Bureau or lnternal Revenue: `general counsel and .a.sglsmntg; ‘ assistant to commissioner; spcgial deput;·.coinm`lssioner. ~[New.] 3. Depgty eom l era and asalgtants to com lssioner. ; · J_, A. Dutles·'ot aaslsrant to ·cemmls¢loner.§i _ I  N a p ( _ la. hreaunf Internal Revenue; `§eneral connsel and assist·‘ ants; a¤i¤¤tmt'=t0 i®0¤! €l'$' special {deputy _·c0mmis··- _ sinnern-(a) There is hereby created ln the Department of the Trg=asury the owce ot general counsel for the Bureau ot_ Ini ` remalkevenne. The general counsel shall be appointed by the ` - lfresidenC» by andwith the advice and consentof the Senate,. aa{ shall receive a m1ary‘_at—the rateof $10,000-per annum payable out of any appropriation ·‘avaiiable’ for the payment of_ expenses or assessing and eollectingthe internalrevenue taxes,. · He shall * perform such 'iduties as are now required under the internal revenue lawato bepertofmed by the solicitor ot internal revenue, or as may be:. prescribed ·-by` the P Secretary ‘01{ required by law. Commencing at such time as the general _ eonnsel Erst appointed under this section qualities and takes _ emce, the 0Gee ottsolicitor of internal revenue in the Depart; ment of Juwee‘shal1‘eeaaeteexist.`. _· · n _.`. ‘ f · (b) There shall &_`ln the Bureau of Internal Revenue the following "omcers who shall be appointed by the President, by' and with the advleeand consent of the Senate, &Bd¢_Wh0 shall perform such duties as may he prescribed by the commissioner or required bylaw;. T __ _~ · - · ·_ »_ ·:¤·’*‘“‘ "*“ R p (1) Four assistant general counsel each of whom shall receive N n salary at the~·rate of $8,000 perannnm. 0 ( R ‘ __ .. l (Te gunléant to the'. commissioner who shall receive a Sala at  oL$8;000 perannnni. __ The office of assistant · to the @mlmloner_ provided by  law is abolished to take $ect. atauch time asthe `awstant to the commissioner tirst apgointedunder lthissecdon takesomce. ·, ` . _ (3) One ispeclal vdepntyj eemisaloner _ who shall receive a Salary at the rate ot $7,500 per annum. (Feb. 26,1926, c. 27, g IZQY, 44 stat. 120.) Q I New section. · 3. Demty commissioners and to commissioner? . ’ Seéiiaaiiof Tide It partly  by §'_1a_ln thischapter of 5;   of   to eoasmisdoner. ,. _ ‘ ·· ·· . 8%  d Title ttanperaolol by- i la in thlachapter of appendix. Chapter OF INTERNAL REVENUE. " . · 1.*6.  of ¤alleetora;'reports_pf violations of law. ` 52. Same: revenue IQBBW and iuapetthrs. _ . V 38. Administering oaths and taking evldenee. .  73."Use at appropriation for aalariu in payment of expense; of cob I _;ctMi, deputy collectors, ate., uhm ittendlnz trial oroexamluna. ‘ . 26. 'D&laf eelleetorss ¤'¢P¤rta of violations of law. ,. 8 al fitk 45 npedd nd reenacted.-Tire provisions ot l 1018 of the Revenue Act as 1924, constituting! 26. of Title 26 or the Cade, was repealed by .Act at Feb. 28, 1926,'c. 97. 5 1200, 44 Stat. 125, to take elect- an at tmtldate. iraq mblccz matter; or tnefrepcaled itatnto was reenacted without ehange in 5 1.115 of raid Act at 1926 (4d Stat.117) to mk: enact aa of the abeve date. 52. Sam; creymne ageatalmd lager:.-··—Under such l'€S'¤··‘ latioas as the commissioner, with the ¤.ppl·o».·¤1 of the S&reta.ry, ‘ This title of the Code has been radkally adleeted by Act of Feb. 26, 1926, c. 27, 44·`sta¢. 9, walled "Aa Act,t¤_ reduce and equaiise tan- ·tion, to provide revenue, and for other p¤rp0Se¤."_ `
 * $2. eperations ot. manufacturers. ‘ `· -  ‘

?R2iAL REVENUE » RNAL REVENUE! . to .mt1y prescribe all ’lnternnl;revet1ue agents and     '. begrented lenve ot abeencesvith pey on account ofnoknem, notto exceed thirty days in nny calender year. (Feb. 28, 192*6, C. 27,·§  44 Stat:'127.) 4 - E ‘,. . _ - . Section 52  rm 26 •¤pe¤dcd.——·Tl:e statutory provlx-on consti-. · ‘tuting·§ 52 of Title 26 of the Code was apparently  by, text. The 0¤]Y_ substantial dlEerence· is that the west “i¤ any . calendar year," appearing in the Ionrtn line of tk Code section . » have been omitted. _ - ‘ _ . _ .58. Adininlstering oaths md takmg- evidence. o ` Section. 58 •t Title 26 rcneald and-  erovlsionn ot $-1018 of tbe.£e·venue‘ Act ot 1324, constituting { 68 ot   26; Inrnnmn Rnvnnun, was repwled by Act ot Fw. 26, 1926,  27, ·!‘1200, 44 Stnt.-.125, to take cncct no of that date. l'I'ne§snnjeot - matter- ot the.   statute was remnctcd yitbont    ge by - above. date. _ `_’- ". 7~°\  ·b‘l ‘ » - 62.  operatio¤,of,# £act¤rers."£,,.- 8 . Sectloanof   26r•9e•ledhi•rtanln¤$I.—Section 1618 ottbe Act o1.June 2, 1924,·wnicn in part constitutes It G2. of Tité ‘ · ·. 26 ot tne-..Code, was-repealed by_A.ct ot Feb. 26, 1926, c. 27, Q 1299, . _ 44 Stat. 125, to; take, etteet no ot thnt date.- 2% mb-ject matter ot the- repealed provision was reenacted without change and   net ont ,- in·§1025`o1 tbietitle of   enpenélx, _ n   ‘ . 73; Use of appropriation for salaries in paymmt of expenses of collectors, deputy collectors, _· etc., __ when attmding trial or . examination. - ·` ‘, _ ‘_ - ". - ‘ _, -Seetion 73 o!*’l‘l'tle 26 répeated.·#-The ntntutory provision consti: `tuting { 73 of Title 26 of the Code has been repented ln the ` . Treaéury and Post Omce Departments Appropriation Act ot Mar. o . 2, 1926; c. 43, $-1; 514 Stat. 142. ‘_ _ . . l " iChepter_ 3.+ASSESSH§N’l‘S AND QOLLECTIONS. ·  ,  r Sec. ° _ . J V _ l \ .. 91.. Canvass for object$~--o£;tantion. - 93. Returns of persons liable to tax. ‘ `_ ·_ 94. No-ticeto me return by wcollcctor-·; smnrnons. . _- _ ·_ -97. Failure to rnnke return; returns by collectors; making or  - _ ‘· amending returns · by conimissioners; crteusion ot time for - 1 · tiling; `sssessment. 1 _ _ · 08. Same.; addltion to-tax for failure-to ile; a¢1&tlbn ln cue ot fraud; Qcollection. · r _ . _ 105. Limitation on time for assessment or collection of internal reve b nue taxes; . . '\_· -   · 106; Some; eroding tex by trend on otherwise.-“ _ _ _ 107.. Collection of tar by dlntroint or. proceeding in court; proceed- ` _ ings toxfcollection ot tax with-out assessment, · — ` 107a. Date on vrbicb dtstralnt is begun. [»Ne¤r.l ·. v 108. E¤ect of existing limitations.-; . ‘ * 110. Same ;‘ United Staten certlncatcs ot lnéohtednens and tmcertitled _¢h§¢k8.·`  ,` ~·§ _ 111. Same; fractionalparts o! a cert dmesarérd.- · 113. S!mBf_l¤€0¤1% tax.! ·` ‘ ‘ ` . 116. Dlstralnt for taxes. ._ 124. Sametsrhen property not dl-visible. ·* 129. Same; place or neinre. ; _,‘ ·· · 136. Chancery  apjnst real estate., 140. Collections -peld into Tronsury daily; exception.- 149. Retundments; `texcn or penalties. 153. Intermt on claims for refunds or credits. 156. Bolts, for recovery for taxes wrongfully eollectedi 197. Claims for refnndment: limitation:. . ” 91. Canvax for objects of taxation. . »  "` § 1018 of the Revenue Act of 192% constituting S 91 of Title 26 - of the Code, was repaled by_ Act, ot {Feb. 29, 1926, c. 27, Q 1200, 44 Stn-t. 125, to take eicct as- of that date. The subject matter of the repnleo statute vias reenacted pvltbout change in, ·§ 1116_ ot sold Act of 1928 (44 Stat. 117), to tore enact as ot _` the above date. . , _ -- " 93. Returns of persons liable to tax. W-  _ _ - V Section 93 of Title 26 repealed iM reenacted.--—·’llhe.pt0vlelon of $ 1018 of the- Revenue Act 01*192-}, constituting § 93 of Title 26"
 * __ S 1115 of said Actot 1926 (44-Stat. 117) to take dce -ot the
 * _Boction 91 of Tltlo 26 repealed and reenacted.-——Tbo provision of