Page:United States Statutes at Large Volume 44 Part 1.djvu/2035

 202] TITLE 26.-—-INT. Other method! of collecting taxes; administrative and pggjhji provisims dpFlicable.·—Whether or not the method doi {-Oueeung any  im® by Titles IV, Y, V1, ,0;- vu ’• is epeemeolly provided therein, any such tax may, under ‘j·egu1;;- Secretary,  be collected by Stamp, coupon, serlalenumbered ricket, or - suchQ other reasonable device of nretliod as mayfbe neeemary or helpful in  A complete and prompt col- Ievtion · ot the itai. All administretive and pena1ty*.proeisi<$`ns _ of Title Y1II,“·‘in so tar ·a3` applimble,`eha11‘ Apply. to the col- 1;;-ction of `uny tex which. the commissioner A determines or prescrilies shall be collected in Such menner. (Feb. 26, ,1926, c. 27, § 1119, 44 Stat. 120.) ° _ ‘·. . A slmilgr provision vlrith respect to Title 26, Ix·rmzNAL Rnvpxum, will ee mend ie { 1253 thereof. _ ‘ - · Q. _. 1254. Records, statement; had returns; acknoivlcdgment to certain ret¤`ms;’retems and statements oupnotice from eoml rixissioner.-¥-(al Every person liable to any tax imposed by this Act? ck for the collection thereof, shall ékeep Such records 2·em1er~ under oath such statements, make such returns, and etimply with sueh rules and regulations, as the commissioner, with the approval of the Secretary, may from time- to- time prescribe. ¥ I U I  -` ._ `_ ln : · tb) Whenever in the judgment of the commissioner neceseeri he may require ai1y,pereori,`by notice Served upon him, to make gr return, frender under oath such statements, or keep, such records es the commissioner deems rsuEcient to show whether _or not éuch person is l§&ble_to?ta·x. _    _ _,I lc p The commiesioniery ipvith the approval of the Secretary, pier by regulation prescribe thatruuy return required by any internal revenue, law (except returns required. `under income or estate ‘ tax laws). to be- under oath may, it the amount of the mx covered thereby 1r‘¤ot··1o excess of $10, be signed or acknowledged before two ·wit¤e& instead ot under oath. - 2 (d) Any oath or amrmution required the provisions of-this ` Act or  mode under authority thereof may be izdmini istered byuny omcer authorized. to administer ontmrror general purposes by the law of the United States or of any State, Territory, or possession of the United States, wherein such oath or adirmatioo js 'administered, or by- any consular omcer of the United Statuf (Feb."26, 1926, c..‘27,'§ 1102, 44 Stat.t112.)‘ ,. `• A simliuneprovielon with respect to 'I‘it1c‘26, Iwmnzun Rxavrxuiz, .wil;bete¤¤din§1254Qere¤1'. __  _ 1256.   and overcoliections of tax; credit_ and refendr-—-In the use of my Qverpayment or overcollectioxr ot amy tax   by _Tlt1e V or; VIP the person making such orerpayment or overcollection may take ‘credit~ therefor égeinst taxes due upon`nny_month1y return, add shall, make retundyot any egoewive amount. collected by l1im upon proper application 2 by me person enmm mmm. . ure:). 26,   ¢.. 27; s 1121, 44Stat.121.) _·.`   °. _·—  L. eiuilar provision with respect to Tltle”26, Ixrmmn Revrmue, " vriil be toimdoin { 1266 thereof. > ·· · ’ . _ ., .1257. .J¤riad§% of 'dwrict eourts; remedies not erclus sive.,-—-The    et the o United States at the lnsténce or the United States `are hereby invested with such jurisdiction to make am imepboth in actions at law? andlsuits in equity, write- and  ot injtmcuoo, and ot ne exent republics, orders appointing; receivers, `and such other orders end · prooese, and to fender eecb ju@®ts sed decrws, grdnting in proper. cases both @1 am' muitable relief toietber, as may be neceegary $*1*me IV eoriatitutes che. 14 and 15 or this title. Titles V and YI are sctopt in che. 19 and 17, r@ctively,·o£ this title. Title VII is set outta cha. 4 and 11 of this title. i_  _ ` Y"1‘1t1e VIII in set out ur c. 18 ot tmp title. "‘ "'I‘hl¤ Act·" constitutes this title. ° . · ut;{1`it1e V and VI are set out lncbs. 16 a¤d,17, respectively, of this
 * s0ps`prescribed`_I§y, the gemmfssiouer with the approval Bt the

ERNAL REVENUE §1262 - I er appropriate for 'tbe enforcement of the provisions ct this E Act." The remedies hereby provided are in addition to and not s exclusive of any {md all other remedies of the United States in - such courts or otherwise to enforce such provisions. (Feb. 26, s 1926, c. 27, 5 1122 (b)_, 44”Stet. 121.) I i" ‘ Q ~ Ie ' i A-similar provision with respect to Title 26, hrrnnzutia Bsvmwn, , · I willgbe found in § 1257 thereof. _ ‘ -. .’ ‘ ‘ 1258. Same; compelling) attendnnce of witn&s ¢r_ modus- Y Act " t0_ appear; te testify, 01- te produce been, papas, or other ’ data, the dlstricbeourt. of.the"United Stntw fer the district in » which such person resides shell have jurisdiction tbyenppreprinte process · to compel such attendance, testimony, or ‘preeume:i et » boolfs, papers, or etherrdata. (Feb. 26, 19%, c.- 27, O 1l22Y(e), Stat;121.) _ »» ‘ V}  ~ si Q . `A similar provision with- respect to Title 26, Inrznnlr. Bnvtxen, ., will be found in Q 1258 _0f said title. _ . E tion of taxes and for imposition ani collection ei penalties theret_mder.—The parts of the Revenue Act of 1924 " which are _ ·' repealed by this Act" shall (except as preyided in sections %% J ° end 318 " and except as otherwise specincally presided in this Act)" remain in force for the assessment and collection of ,el1 r taxes imposed by such Act," ziml for the assessment, imposifien, ’ and collection of sill ·interestQ penalties, · er forteiteres which lj .heve accrued or may accrue in relation to any   taxes, end' ? for thensscssment and collection, to the extent provided in the ’ Revenue Act _0fl1924," ef- all taxes imppseg by 'prier income, ·; wa1·Qpr0i·its, or excess-pmiltstsx acts,¥and`-ter the assmrnent. _ " imposition; and collection of all interest. penalties, érjferfeitures r ‘WhlCh [have accrued or may eccme inwrelatien tc any such U ’ texesf ‘In the case of any tax imposed by 'any parte of the ‘ Revenue Act. of 1924 repealed by this Act," if there is a tax imposed by this Act in lieu thereof, the provision imposing such . E tax shall remainjn force until the corresponding tax under this ‘ Act" tnkes effect under the provisions of this Act} I (Feb. E; l 1926, cz 27, _§ 1200 _(b),-44 Stat. 125.) · ‘ ' ' ‘ A eemewnntstmilar prctisien will be found in { time et Title 26. '_ Intrnmur. Rmvnxvm. , _ _ _ _ __ t 1262. De§nitions.e-—(e) When used In this Act ""·-—· ·- (1) The term "persen"‘ means an individual, n tmst or cs- “ tate, a partnership, or Ia corporation ~ ~ - ` j. (2) The term "F·corpqrntiou "*lnelu<les associations, jeintstock r. . (3) The term " dornestlc "._wlxen npplied to n corporation cr · parhcrship me¤¤5¤·_¤1—e¤;¢ea» or organized in the Unltm States { ·or under tile law of the United States or et any State er · g (4)_ The termt "·I0reigu" when bpplied te a·eorp0rnt!on er ~ partnership means a_ cormretieu or partnership which is net domestic. ’ [ _ — t ` » (5) The term “United States " when used ine geographical °  includes only the, States, the Territuoriw et Alaska and ~ Hawaii, end the District ct Celunnbinj _ __ ‘, > (6) "The term f‘ Secretary " means the Secretnry et the Treasury; [_ . ( e - _   ’ _ . ,(7) The term “Commissioner " means the Commissioner et- » Internal Revenue. · , a _ _ ` ` (8) The term ‘f collector " means collector et internurevenue. (9) The ter1n`_"taxpeyer" means any person subject to n tex impomd by this Act, . _  ” “This Act ” constitutes this title. l 9 · "'The Revenue Act of 1924, mentioned in the text, is set out in Title 26 e;·t‘he}C0deQ   ~ ‘ . ‘ ““ Act " censtitutes this title. ‘ K e - “ Sections 283 end 3;18, also mcn_tl0¤e6,`a:e set out in if 1064 and 1r18, respectively, of thtstttle. _ ,· = §° *‘ This-Act," herein referred to, constitutes this title.
 * tion of books or, papers.-¥—It any persén is mmmcned under this
 * _  1260. Briar revenue law in forge for a me¤t and collec-
 * · companies, end, insurance companies.
 * rem·1t¤;·y. ·· ( _  ¤“~· __