Page:United States Statutes at Large Volume 44 Part 1.djvu/1977

 I ·  ” h·TITLE 26.-4-1NTl NLS. E§ect of exist&g limitations.-·;Thia section ‘ ehall not my a disufaiat or proceeding in eourt began {before the enact- ..me¤t of the Revenue Act 01 1W4;’ not shall it authorize the amewment ota tax or tfaeeolleetlou thero0_f·b§ distraint.o.1·· by proceeding in court if at the time of · the enactment of this AQ;·t‘°*m& amessméut, disttaint, -01* proceedirtg= wa_s_ barred `by the Statutory p`°ériod of limitation propextly applicable thereto. unless prior. to the enactment of this Act fl the eoiumissioxger and the taxpayer agreed ixiwxfiting thereto. (Feb. 26, 1926, e. 27, §‘-1109, (a) (3) 44;_Stat. 114.) _  /__ ‘ _. _ Section 108 of Titlc;26 repea.led_smd jh psrt_reenacted_.—¥Tl1e statute ·co~¤stitutiug § 108 of Title 26, IXTERSAL ltav1—:NL‘m, °was` repealed by Act et Feb. 26, 1926, c. 27, § 1204,% =1~l.Stat. 125, to take effect as of ·tl*t_date, The subject xhatter of the repealed statute was in part carried into § 1109 ot said Act and is hereiolset out. 1 · 116. Same; United States ·¢€l't1EC3t€S of indel>tedness and _mry:erti§ed ¢hecks.<—Collectors may receive, at part with an suljustment for accrued inter$t. `notes or certifltateé of indebt- edness issued by the United States and ixnpertifietl checks in payment *0f income; war-profits., and ex•:·ess·prolitS taxes and any other taxesjmyable 0t_l1er.tl1an by Stamp, <luring_$uch time and `ll!l(l€I` Sueh mlea andrégulations as Hm comntissioluér, wixfli the approval of the Setzretary. ·snar1 prescribe; but if,a` cheek so reeelved-is nclipaid Eby the bank ol1"— which it is drawn the person by %’!l0X}1 such check ·h$1S_b€€ll_I€I1(]€1‘€d shall remain liable for the paymentof the tax and- for all legal- penalties and additions to the same extent as it sueh c-heck had-not beegftendered;-—-(Feb. @,,1926, c. 27} §i1118 (a). 44_ Stat. 120.) '· " ‘ Qectioa 11C   Tit1c_2$ repealed nad rbenacteqé-—The statute constitutlug S 110 ot. Title 26, lxnmwat. Rnvmwn, was repealetl by Act of Feb.‘26, 1926,. c. _27, I 1200, $4 Stat.! 125, to take eiect as of that date. The subject ‘matter of the repealed statute' was in substance reenacted by § 1118 (a) ot said Act and isherein set; out. 111. Samei fractional parts of._a eentdisregarded. A-  111 of Title 26 repealed and reenacted.-·g—'1`he. ftatutory- pro. vision { 111 dt Title 26 of the Code was repealed b · Act ot Feb. K ZE. $19%..e. 27. {*1200, 44 Stat.‘120, but has been Qxuacted with- _ out change by { 1118 (e) ot that Act. '_ ‘ - “I »» · ` 113; Sametineome tax. . [  __ ._ _ r Satin 11: ef. Title 26 repealed and n-eEn•eted.—#—Sectioh 1021/ (tv) ct Act otoiane 2,1924, c. 234, 43·§tat. 347, constituting 5 113 ot Title 26~ot tlaecede, was repealed hy Act or Feb. 26, 1926, é. :27, § 1%,. 44' Stat. 120, but has been- reenacted without change by § 1.118 (ls) of that Act.· ·. 116. Ilidnint for tixca. _, _ See section .12681: ol this title ot the appenglii. he 124. Same; when property not divisible. · I. 124 d '1‘%`l¢ repaid IBd.!¢¤\lC€Q#.—;-Th€.St3fllt0 ‘(§ 1031 ct the Revenue Act oi 1924) constituting § 124 of Title 26, INruR~ >NAL luzrtmzg, was repealed by ¤Aet._ot Feb, 26.1926, c. 27, § 1200, · 44 Stat. 125. to take euect as ot that datel The subject matter of the repealed statute waareeuacted without change in ··§ 1128 of wid Act of 1926 (44 Stat. 124}_t0 take eicctias of the above: date. i ,‘ ‘ ” 12..     _ .- 129. Same; place of [seizare.-·—-Z·\n$*` colleeto1·“—or· fleputy collector may, for the collection of taxes imposed upop i111y”per>=or1. and oommitted to him for collection, seize and sell any of the, Property, real or pe.raonal_ (except property exe pt“_from distraiut and sale, under settion 3187 of the Revieetlxwtuteey, or any. right dr interest therein, of such peraon situatedlnl apy other `mllection distriét within the’State lt: which such oflleer resides; nctwithstandlng thekprovisions of section 3209 of the Revised Statutes; and. his ptoceedlxxgs ein relation thereto shall have the same  as ltj the same were had iohis —.proper collectionrdlstriectl (Febi M, 1926; c. 27,; 9 1129. 44 Stat. 125.) %_ 8¤ 1M` of Title 26 aheml¢d.—·——~R. S. § 3200. colmstitutjng ` 5 129 et Title 26 of the ‘C0<lé,' was amended to tjeael aa`ab0ve by i the statute cited thereto. . · l ) °"This section" {should be trauslatedtaeetions 105*110 107.** ’Reven1ie Art $,1924 is aet out in this title-of the Code. — . my  26; 1926, is the vtttae ot the enactmeht of the Act mentioned tn

¤2RN4L REFEINUE §153 .· thaftext. are set out in §§ 116 arid 138,* respectively, of Title 26 of t.he·C0de. ·· V _ ., '_. ' 136; Chancery proceedings against real estate. 4 ‘ — _ of the Revenue Act of 1926)_c¢;mtimt1ng‘§ 136, or ’1‘itlc,2G, Irvmscj NAL REVENFE, was "repeaIed by Act of Feb; 26, 1926, c,· 27, § 1200. *44 Stat. 125, tgrtuke ctfectxs di that datexk The lE1bj€€t’H}Z1lt€i’ ef. t . · the_repea1eQ·stat11té was reenacted without change in § 1127 efnsaid Act of 1926 (44. Stat. 123) tgtake exact as of the above date. ’ ‘140Q Cqllectious paid; int0·Treasury daily; exceptiencl . . e ‘ - Section 140 of Title 26 repealed and reenscte}1.-——The statute (§ 1031 of the Revenue Act of 1926)"cqnstitut.ing §’ 140 of `Titie. 26; ._ ..1N:g1:R>:.u, Rhvmxtm, was repealed by Act of Feb!_26, 1926, e. 27, T ‘ .§ 1200, 44 Stat. `125,'to-take effect as efcthat date, The subject .jmat‘tcr of the repealed statute was reenacted without chxmge. in l — § 1128 of S21_id~ Act of 1926 (44 Stat. ·12-;)_,..to take esect as of the — above date.- X · ·  _; · . _ ~ F 1491 Refuudménts; tidxes or penalties.——Exce1>t as cthewrise provideelin scctiohs 284 :.md_ 319 of the Revexme Act of 192{6° the Commissioner 3f II1{_9I‘I}{11- Revenue, suhiect to, regulatiens . p1fcscrihed hy the Secretmy of the Treasury, is authorized to remit, refund. and pay bunk all taxes erroneously er illegally assessed or cgllectedjull penalties collected kvitheut tmthority, and a11_tz1xes 1h:’1t.eppcar te be unjustly assessed or excessive in ainouht, 0I' in any 1Il€}H1}i·* ’F€¥itl*gfU}]§` cellectgd ; atsegto; repay rtctahy collector c1rtdepz.1t5? >11ee·ter the fu}! amount, of such sums of_.m0r£cy as may be rec0vered.&gz1inst him; in mtyceurt, __fo1"§}1l};"iI1t€‘l°Ili}1-Tt?V(?l}¥}€* taxes celtected by him, with the cost V and expenses of suit: else ::11 damages end. Eests recoyered against any asscsseir, assistant assessor, collector, deputy collector, -agent,..0r ihspector. in any suit bmught against him by reason of- £2‘1]§`thiI]g-._(10ll€·P in thedue pe1jfe1;m:~u1`ce ofhis official, duty, uhd mshall make report to Congress at- the beginning of ` ~. each regtnlar session of Cengress-`of 1111 trensacti011s·undex· this sect;i0n.. (Feb. 26..1926. c. 27, § 1111,4-1 Stat. 115.) _ - r Seiztien 149,•f.Title 26 uééndedé-·R. S.,` 5 32N, LS amended, `ctmstituaing 5 149 of Title 26 of fthe Code, was amended to reads as ~ .ab$¥"e by the statute. cited thereto. L 4 i __  Sections :284 and 31Q`, mentioned in the textjarc set eatin ` §§ 1065:1 and 11.*20 of this title ih__·the appendix.   ~ . 153;. Interest on claims for refunds or credits.——-(a) Upon the a1luwm1ce·0f a°credit er refmxd of,any intemm1—rex·emxe text (’*1`1'OIl90l]Sl_Y,01"iu€’*§`2l]}' assesscgl or collected, or of any penhlty A ·c01lected"%w»ith011t authority, or of any sum which was excessive or in any manner wrongfully collected. interest shall be allowed and paid on the zuubuxxt of such credit or refund at the rate pf 6 pertcemtum per annum from the date' such tax. munity.- _ 01[suni was paid to the date of the alletwance of the refund. or in the case. of fl credit, to-the-d.i1e`nzxl_ .8$!<€`FSlI}€I1Y” me&nsS_a`;fz1a·tl1er asseSsmé11t.for`a·tux of the same QB3_¥`2t¢.‘(6?1' previously paid in part, and ihclyxdes thea_;1ssc·ssmet1t of zulchcicucy unéier Title 1 II or Title- 111 of the Revenue Act of 19:34 or of this Act; (2) The term "d21te` of the a11< »w:1i1·;·e of the refund " means, i¤_the case of any im·cmnc, wgrqorofits. lor excessqxrnfits tax,) the first date 0:} w11ich,the tfmmnissicmer signs the scheeluie M; of ovexfassessntexgts ain r·e:An nrhfter the date of the »enm·tmeent of this Act, even though such refund 0I"(*l‘é&}i(` was allowed prim to mich (Late. (Feb. 26, 1926, 0.27, § 1116, ·i4.Stat.`119.) ‘ 6 $¢i=ti¤n_ 153 af Title Rirepenlcd and subject reennctd.-—-;T1ac statute W censtitqting § 153 ot Title ::6, gurrsaxhn; 1¢m·m¤.cs, was repented I by Act of  26,*1926, c. ::7, $1:201), 49 Stat. 3.25. so mke elfect as of that date. _The subjcct,matter of the repealed statute  ` Wang carried into § 1116 of said Act and is herein sebout.
 * Sections 3187 and 3200Vbt the Revised. Statues, mentiohed in
 * ‘ Section 136 of Title 26 repeated and re.e¤acted.·#——Thé Stlltlitii ($1039