Page:United States Statutes at Large Volume 44 Part 1.djvu/2300

 INDE. Internal. `Revenue——Continued n _ Ii Collectors—Conti11ued _ ¤. · _ _ , Reports of violations of law,‘p. 725, § 26; p. 1961, §`26 Resignation, transfer of lists and accounts of suc· _ ccssor, p. 737, § 148. _· · - - Return of property for taxation on default. of taxpayer, duty to make, p. 731, 5 97  .- L 8. ’ ‘ Salariesiand expenses, allowance for, p. 724, /5 17 `7 Salaries; 'reamustment · and limit of amount, .p. 724, U Search of objects of taxation, p._ 730, § 91 ° , Shipment of 'goods’ from district in bond, montbly accounts,p.725,§28 -_ - · .. ·_ Succession in omce, transfer of unfinished business to _ · successor, p. 737, _§ 148, - - =  I _ ·· Superintendent of exports and drawbacks, designation of collector, pi 727, G, 53 ·. _ Commissioner of Internal Revenue .- ‘ Q F · ...· "` ·· Access to contracts with~.United · States, p. 849, _§ 1259 Appointment and salary, p. 723, -§ 1 . . · ‘- · Assessment on return by. collector, ·p. 731, § 97 - _ _ ‘ Assistant to commissioner, superseded by general coun- · sel to Bureau. ot Internal Reveime,.p..1961,j§ 1a _' Compromise of claims `under internal revenue laws, p.738,§158— ·   ·_' 1 Chicfclerk of Bureau of Internal Revenue, designa¥ —· tion by commissioner, p. 723; § 6 ·‘ _ .   I ° Couclusiveness of conimissioner’s findings and decisions, ‘ .'p.849,§1250;p.2020,§1250 N   _. Custody of property acquired by Government under ‘ ° taxsale, p. 735, § 137 L 7 . A Duties, p. 723, { 2 ” Deputies duties, p. 723, § 4 » ~ · . Deputy commissioners, number authorized, p. 723, § 3;`~ _ p. 1961, §§·1a, 3 “   - . I Eramination of books and papers of taxpayers, p. 848, . §§ 1247, 1248; p. 2020,, §§ 1247, 1248.. . - Refundment of taxes, authority, p. 737, § 149; p. 1963, Revenue agents detailed to office ‘ ot commissioner, _ p; 723, { 7 _·. . _, l _ - Rules and regulations, authority `to· prescribe, p. 848,' §§ 1245,`1246_; p. 2020, § 1245· _ -‘ · -' ~. Testimony., of taxpayers, authority ;t0 · take, -· p, 848, _ , §1247; p;`_2020, §.1247 _' ‘-_ V35 ‘ __ , Compromise of claims arising under rex:en;.1e.lau*s, p. 738, {158 ‘ . _· _ _ i "`~·~c_,_  7 Conclusiveness of assessment, determination or tax and acceptance of abatement; credit or to fi; ·p; 848, § 1249; p. 2020, § 1249   _ g ‘ Continuancelof internabrevenuecases, p, 738, 159 ·   .__; Corporations _, 7, - , ; ". la e,_ 9 ° Capital stocktax, p. 743, § 223:·p. 1965, §§ 223,  ·  Proxies to vote stock, stamptai, rate, p.· 806, `§ 901 (9) ; (Q ' p. 1972, Q 901(9), " _' ‘ K _ Stamp tax on corporate securities, rate, p. 805, § 901;- _p.1971g§901'   _ — " ‘ . Costs in lnter·nal—rercnue suits. p.·942, 5817, 3 Cotton futures _ I ‘ h = ., e Bona iidespot markets, dednition and deterniination, p. 789; §§ 738, 739 · · J ` " Contract of sale " dennéd, in 788, § 732. · · Contracts excepted from operation of statute, p. 791, Contracts not taxable, p. 788,} 735; p."789, §§ 736, 737 » Contracts of Ysale for future delivery, form, ·pQ 788, `sstai, me- ° i `

X 2286 ntexfual Revenue-——Continued ‘ Cotton rutures——·Co-ntinued. -. Cotton standards Hxed by Secretary of “Agrlcultm·o, 'P.·790,§7Q0 ·"; ·." Dednitions of statutory terms, p. 788; § 732, _ L‘ District attorney,. per diem allowance for -expensg,», ··,p.791,§_751 ` ·    ‘ Q District attorney to prosecute `violationsfp. 791, § T46 ‘ Exemption from tax on compliance, prescribed condi· `ti<>¤S.~p-788.5735, -s -. ° . General provisions. of, revenue law applicable, p, 790, `§·744__`?‘ " . _” f Informersd participation in penalty recovered, p. 791, §746f  _ . "   ‘* Investigations, publication of results, p. 791, { 749 Offenses, punishment, p. 791, { 74-5 __ Partial invalidity of statutes, cff€¢£. D. 791, § 752 i .Penaltles recoyerableby action, p. 791, { 7-16 ," Person defined, p. 788, { .732 _ _ Principals liability for acts of-agent, p. 788. § 732 ?Record,s and returns- of sales, p. 790, { 744 — " Section 6 A contracts,"· exemption from tax, p. 789. ‘§737·     · ‘ ‘. "·Section 10 contracts,"‘ exemption from tax, p.. 790. 5741   r ._Spot. cotton sales, exemption from tax. p. 790, § 741 Stamps. used for. payment of tax, 'p. 790, §_742 Standards of cotton fixed by- Secretary of Agriculture. ‘ p.,790,§740_- i   . ~ ` State laws not atected by Federal legislation, pl 791. - § 748 · .· _ ‘ - ‘ · . {Tax, on contracts of sale for future delivery, p._ 7&~i, ¤§s·r33.*t35  ~ · Tax, pa_yment=by afdxing stamps, p. 790, § 742 —-g———- regulations for collection, p. ’7 90, { 74-1 Witnesses,,1immunity,‘p. 791,,5 747 _ : r Customhouse brokers · _ _ Amount of tax imposed, p. 743, { 216; p. 1965, § 216 Definition, p. 743, § 216; p. 1965, { i216 · Penalty for doing business without -paying,tax, p. 739. . ‘5192;n·743.§216:n·1965.-$.216I -. Debentures, stamp tax, rate,,p. 805, { 901 (1) ;__p. 1971. ~_§901(1)_: _, °‘  ‘ - _ . {  stamp tax, rate, p. 806, § 901 (5) ; p. 1972, { 901 (5) `Deilciency in tax, p. 830, { 1047 et seq.; p. 831,, § 1063: p. 1998, { 1047Fet seq. s · Definitions _ _. 2 I — Adulterated and process or renovatedbutter, p. 778. ' -'§ 571 ‘ -· I Clncese,—p. 780, §-601 _ _ - Contract of sa;1e'(cotton futures), p. 788, § 732 , Corporations, p. 850, { 1262 ` Distilled spirits; .p. 745, { 242. » ·» Distiller,. p. 745, §” 241 ‘ _ ‘ ·_ . '_"_Domestic" corporation or partnership, § 1262 Filled cheese, p. 780.5 602 - _ r 3 "‘ Foreign" corporationcor partnership, p. 850, § 1262 Gallon, p. 773, § 501 _ '. , · _ - ·‘ ‘ _ _. " Military or naval forces of the United States"-p. *5*}- _ § 1262  ` Mixed Hour, p. 781, { 631 Oleomargarine, pr 777, { 5-11 {_ Person, p. 724, § 11; `p. 785, § 695; p. 788. § 732: 1*- 1967,{69~1;p.2022,§`1269. ‘ . 8 Terms used in estate tar provisions, p. 83-1,.§ 1091 Terins used in income tax provisions, p. 809, § 931 'United States, p..850,-§ 1262, ‘ i " White pbospliorus," p. 783, 5 601