Page:United States Statutes at Large Volume 44 Part 1.djvu/1976

 §94‘ TITLE ·26.·—-INTERN _e£ the Godefwas. repealed by ,A‘ct at Feb. 26, 1,926,- e.`27,‘ 5 { 1299, 44 Stat.- 125, te lake elect ns of thet dale. The subject B matter of the. repealed statute was reenacted without change in ‘ § 1115 at we Act at 1928 (44 Stét. 117), to take etectes nt P `theabeve déte- _ `F _· 9 _S s4.Nemémh1em¤~mby¤»11¤e¢¤»;·¤¤¤¤l¤»¤s. ’, T wswtian N4! This 8 annie! ·g·e¤ac¤d.·-The provision of 5 1018 et the zevwue Act et 1924, constituting s 94‘ of Title 26 of the Gede, was rwenled, by Act et Feb. 26, 1926, c. 27, `§ 1290,44 Stat. 125, tp take eEect‘¤n pt thhtdste. ” The subject _ mattw et the i·epea1eaZ.gutute was reenacted %vitl1eut·chan8¢ in t, i 1115 ef. said _Act of 1928 ,(44 Slrgt. 117), te. take etect ag of ihe*a.beve·date. “_ 9 j _ » —_ _ 97. Failure wmake return;  by eellecters; making or 9 S s¤en&g returns? by w¤mi er; · extendmn et time fer U Bldg; mwsentr-It any jemen, corporation, company, or `tj f¤ti·o¤ fills to makeand me a retum~0r list at the time! b m·es·g;rlbed by`1uw_er by regulation made under authority ot U luv, mr makm, willfully cli -othe;·wise, a false or _`f1'Bl1d\11€Ht‘  0 `retum or list, the collector Ol', deputy collector. glxdll mike the  1 memrxr or list from his own knowledge and frbm. such informatima as he can wtain through flgestlmony pr otherwise. In any such mee the Commissioner ot Internal Revenue indy,. from his owe knowledge mid from such information as he can _ .9 obmiktpwugh tesllmcuyer otherwise, `make a`·r¢~1;u1fn or amend shy netum, made by a collector of deputy: collector. · Any re— may or list so made had subscribed _.by_ the commissioner', *0r f by an collects: or de§1;ty_ collector- and approved by the c0m1i1ls· `tl si<me&shal1 be prima facie good and suilicient _ for all legal, ~ ' purposwp  __     E if the failure`t0 tile a °i•etu`m (other than! in return 'lnudenf g Title Il of the Revenue Act of 1924 ’ or Title II df the Revenue H Act .01* 1926*) or a list is_ due, to sickness or absence, the col4 c` {ents; may allow suclxyfurtlxer tiuie, not exceeding, 30 days,. for making and Bling the return 01"·liS|; as he deems; proper. W .` The Commissioner br Ihlekndl Reve1iue.sl;mll determiheLand_ all _`taxes, other than stamp. taxed, as to which returns er lists are so made under the pmvisions_ of this section. (R. S. 5 3176; Mar. 1, 1879, c. 125, § 3, 20 Stat. 331, ;· Aug. 27, 1894, - c. 349, § 34; 28 Stat. 559; Gct. 3, 1913, c.·16, § II, I, 38 Stat. 179; P  8, 1916, c. 465, 516, 39·Stat,-773;"Feb. M, 1919, 9. 18,* U 5,1317, 40 State 1147; N6;. 23, 1921, c. 136, :§— 1311, 4.2·.Btat. 313; 0 June 2, 1924, 4.91 p. m., ke. %4, 5 1003, 43 Sfat. .339; Feb} 26, ¤ 1928, c. 27, § 1103, 44__Stat; 112.) ° _ _`  , · P ·   $7~e! 'l‘lt1cm2$ pauemkd.-—-Tlrat_ phrt dt { 3176 of the d Revised Slmuies, (es amended, constituting $*97. of the Cpde, is tl again ememdcil by Actot Feb. 26, 1928, c. 27, §‘1§103, 44 Sttatl 112 S (" Revenge det cf·1»926 "), te. read as above. J . _ < Q 98. Same; additlen te tax fer failure to Sie; edditioni in case 5 af fad; 0&l€e¢§0§··é····il\_.(€8SB qt any failure  make and tile a § eetum er  wlt.l1ixfthe time preséribed `by law, dr prescribed by the Cemmlssiénegr df Internal Beve1me,c1* the collector ln ° pum—:m1;1ce" éf lhw, the ccmmiséicmer ehall add to the tax 25 [xw eeuiuxu of its amount., except; that when `·a return is Bled r1fter.’l=1i{·h time ;m¤.l_i§ isfshewu that the falllnre t?> ¤le,\it was ` due le e reasonable cause and not lac willful 13eglect,*¤0 such _ uddltiliu shell be mdde to the tax"' l u case a_ false o1·`&;nud¤· _° lem; return or list is willfully me le, The eommisbionet shall d edd tc the tax 50 per ceutum of its a mit, _, _ E P The umoue£,sc·added,m any mx shall be collected atpthe same 9 (fpm end in the same manner and aé a.°pm·t. of the tux unless, the d tax hssebeexz })¤ldAb£%fG1‘¢ the discc•very 02 the neglect., Ialslty, tl er fraud, in which case the amount so added shall be collected c' lx; the same mmmer as the mx; (B. S. { 3176; Mar. 1, 1879, _;_ v. 125, § 3,,29 Stat. $1; Aug. 27, 1@4, c, 349, 5 84, 28 Stal; 559; Gel. 3, 1913, c. 16,. § II; I, 38 Stat. 179; Sept. 8, 1916, c. 463, 14 ter.19 nfthis title.? 9 A ‘ · · _ ~ - ‘ Af; Title 11 ee! the Revenue Aet of 1926 " should bc tmuslnted "this t' sectlmn e¤d~s¤ectl—¤¤ 98 at this tllleZ" \ `
 * ‘* '1`ltle Il of thekeveuue Att of `1924 ’* sl10ulE1.be translated " chap-. tl

16, 39 Stat, 773j Feb. 24, 1919, ‘c. 18, 5 1317, $0 Sta},. 1147; {qv. 23, 1921, c. 136, 5 1311, 42 Stat; 313; June 2,;1924,`4.01 ». m.; c, %4, {1003, 43 Stat. 339;.F¢b. 26, 19%, c. 27, G 1103, 44 am. 112>, — . , f such; 97 of Tit}! 26 ».¤•e¤ded.»—-Théf part qi §_ 3173 ot the ` Revised ·8tatu;cs,' as amended, `cogxstifuting { 98Mcf the Code, mm been aga1n_»a¤c!ended_by Actpf Feb. 2*6, 1926, c.__27, { 1103, 44‘ · » Stat. 112 '(" Revenue gct oth Q928 "),‘ to read as above. ‘ f 105. Limitatinm on time fo1··”a me¤t or wllcctiou of inemul revenue taxesy-qExcept gs provided in sectibus 277, 218, 10,_mid_ 311.* `·,. - ‘ _ . W; { · _ ’ — »N0twithst;mdihg thé provision bf section 3182 of the Revised itatutes or any other ptovisioh éf law, all i¤ternal·revcnue pxcg shall (exgept as provided in pémgraph (2) or (3) of his sihbdivisiou ‘)`be assessed within four years dfter such taxes ccame due, and no proceeding in courf vkithout gsséssmenttm? be colléqiox; ct such taxes shall be begun _ atte; *the expirutimi f five years attcrsuch taxes bmme duéf. (Feb. 26, 19%, § _ 109 (a) (1)‘,_.44 Stat.'114.) ._ IY "  _ ” · ° Séctiexi 165 of Titlé 26 rebeded •¤d_`r••¤•ct¤L···Thc‘.statut0:y—pr©-  vision constituting 5 105 ét;Tit1e· 26 ot the Code~was` repehlga by. Act or Feb. 26, 1926, c. 27,»_ 9 1200, 44 Stat. @25, to take eseca ·as_of that daté. But the subject matter of the repealed proviskmv ` vyas‘ substantially reenacted to read ·a• above by l 1100 (a) (1; 0f§aid‘A¢t. ·. _· _ ,; _  " ·· ., 106. Same; eéhding tax by frpudvqr _other#isea+In case of za alse mi fraudulent- return with intent td evade tax, of a faglurv 04 tile a réturzfwithin théiime required bjv law, dr of :1. willful ttempf ix! any: 1i1um1e@·‘ to defeat or evade tqzg, the tax 1pay.,bc ssessed, or a proceeding ip court tor- the wlleqtioh of such mx 18y·b€.bBgUl1 witboét a‘8ses§ment,‘ at guy time. (‘Féb. 26, 1926. . 27, 5 1109 »_(a)“-(2)4 44 Stat. 114.) _ t '_ _ ‘? - `Sution 106 of Title-26 repealid and Yreenstteé.-—·-The stitutcry pmvgsion constituting § 106 of Title 26 cf_tlm Code was repealed by _ xct or Feb._ 26, 1926,1:. 21, 5 _1§0Q, 44 Stat. 125, totakc etree: as of that datc. But- the subjcc;. matter of they r»;·pon!cd_ pmvtsicngwaa pubstuntlglly `reenacted by § IIOQ (nl) (2) of said Act to `ei as ab0v•=;_‘·· " _    _ _ 107. Collection of tax byfdistraint onuprééuding in smart; »r0¢cedings_ for collection of tax without assessment.-—Whem h¢_&ssessmpntJ0t·a11y·Eaxlimposedby this Aét T or by prior Act f_ Congress has been made (whether bef¤i»re‘oij after the enactment of this Act). within the· statutory perimj of lymitation mjoperly .zxpplicable ,the1·éto,;such `tax may be vgllevtcd by .is£raint or bi a- proceeding in court {begxgn before ox· gftvr he _é1mctment_.of this Actj')g· but mgly it begun (A) within; ix years after the aswsmixentn of the tax; oi- (B) iprior to the xpimtion of may period for collection agreed upem in writimz, »y the ctzmmissioner audi the-ta-xpuyet. (Fein 26, 1926; rs. 27, 1109 (a) (3) 44 Stat. 114.) ‘ a J 2 _-,  _ =  167 at-Title 26 sqperndub-—Thc.sfatut6ry pmvlsidn consti- . tuting { 107_0fTit1e 26 at the Code gas repealed by Act Feb. 2..*6. 1926, .c. 27, $.120G, 44. Stat. 125, Ito Lake effect as, of that dau-. _. Rpt the subject msttcrbt the repealed statute was carried into i 1199 otsaid Act and is set out above. — _ . * »_107a.‘ Date qq Hyich disksint is bcgu¤.=——In_. determining the unning of any period. qf_1imi·tgtigm_in resxwct or distraint, the istmint shall be héld to have bccri begun (:1) ih the case of érsonhl property, dn the date on which` the levy upon such r0pert·y is_ made, or (b) in the case of regal property, on the ate on which n9t.ice$ot thé time qnd`plac·e pt mia is given to he person whosé estate it is pmposedio sell. (Feb. 26, 1926, . 27, $ 1130, 44 _Stat. 125.) “T ··`· _ New section. i V { 057,'1058.to 1062, 1110, and 11;1." •f‘ Sactian 3182 of the Revised St:.u£z1tcs" should be translated "sccpn 1Q2.” x — ‘ _ . _ •"Pax·•:1•¤ph (2) or (3)`· of this subdivision " should be tranklatod sections 108 and 107," · —
 * 41. zmmzvvn F `1962
 * "SectJ¤m 277, 2‘T8$¤;.»310 and 311- ” should bc translated _“scctin¤s=
 * 9Act " has reference to Act Feb. 26, 1926, e. 27, 44 stat. 9. `