Page:United States Statutes at Large Volume 44 Part 1.djvu/2301

 2287 _; INDE . _ Internal R·0Y9Hl1€—COHtlllU`Gd _ _ j ‘ ppputy collectors, see Collectors, supra pgtg»ction· and pnnishment-of frauds, expenditures author- V - ized, p. 848, §§ 1242, 1243 _ · · Dlscloslng operations of xnanufacturers, penalty,  728, `-§62;p._l%1,.§_62_‘·_ `- F ‘ ». Discontinuance of criminal prosecutions, p. 738, § 160 e Distilled spirits and wines, see that title Q _ » ‘ Distraint for unpaid. taxes, ·p. 732, 5.5 107, 108; .11. 733, 5 116 ct seq.; p.~1962,.§ 107a":.Il._2022, { 1268a ‘ . District courtsdurisdiction to enforce~ret‘enue lawsip- 849, `_ 51257; p.`2021.°§ 1257_ _ l  _, U b 1 Documentary stamps, see STAMP Tues Drawmcks _   · A · `Allowance,. p. 841, 5.1164. _ . ·Articles_shlpped to Philippine Islands, ‘p., 841, { 1162 `. ' Fraudulent cwim of drawback, penalty, p.,841,`- 1161 _ Stills, exportation after payment oftai, p. 740, § 203 ` Enibeulement by · internalzrevenue omcer, penalty, p; 473,. Estate tax _ » . _ -, _   _ Appeal by 'execntor from assessment of deficiency, p,. ' 837,{1101;.p.2010,{1101l ] .   _` · - _As&s t and collection of tax, time tor, p. 838,, - -, {S 1110, 1111;.p. 2012, ‘{{.11_10,’1111-f ‘ — · ‘  prior laws. v- 839. 5 1118 { 15- 2013. S 1118 Bona nde purchases, llabilityior tax, p. 838, f 1113; i-:.2012; {1113. 7 I   ‘ " 1 Collection ot tax,·p. 839, { 1119; p. 2012, »{. 1114 Q ` Credits, taxes  laws of States. or Territories, · p.834,{10®;p.2007,·{_1093 _ I —. Deductions, nonresident decedents, I p. 836, { 1095 (b), ; * ‘ ‘p.m@,{·1095(b)  " _‘_ _ -——-·reside¤t decedwts, p. 835,-_{ 1095 .(a); p. ,2008, _ _{ 1w5 (I} ‘ " Denciemi. D· 0837, { 1100 et seq.; p. w09.·.I 1100 et seq. Dennitions of statutory terms, 9.*834, { 1091; p. 2006, ·· g Deternxlnation ot- amount ot tax, p. 837, { 1099; p. 2009, ~ S 1000 Q _ _ I ·— ‘ A  1 Duplimte taxrecelpts, p..&8, { 1112; p. 2012, { 1112 i Estates ln China, payrnentot tax, p. 839, { 1117; p. - _» %13,§1117 .;‘ ‘    . ' Examination ot return and determination of amount' of tax, p. @7, {.1009*; p. M09.}1099 · ,' Execntor,   from personal liability, p. 838,  I V {1112; p. 2012, {,1112 1 -·-—-— notice of appolnment and neturn, yp. 836, {. 1096; _°p..2009, {{ 1096, 109h _, ‘ ; . ` Exe:nptions,_nonmmd@t d&ents, p. 836, {.1095 (bl; __ ;P·@8.11095(b)' _ _ ·· °. ·-—-y-··-greddent  p. 835,. { 1095 (a); p. 2008, · §109¤(¤>~_·‘ ·. · · _, Extendon at dmetor payment,). 837, {Q 1097 (c),. 1098; p. 2009,‘{{1®7(¢), 1008 _ .` False statemwts, penalq, p, 'W, { 1116; p. 2013, { 1116 Gross ¢¤¢¤¢¢, determination of value, p. 835, { 1094; p.%7,°{109& _  3   _ Interest,  ot time to pay tax, p. 836, { 1097; .- W " .· " Interwt on nmald taxes, p. 838, { 1109; p. 2011, { 1109 Lien for denclency, p. 838, { 1118; p. N12, {E 1113 " Lien ot tax, p. 839, { 1115; p.‘ 2013, { 1115 ". ., Missionary dying ‘ or ton-eign serrlce as nonresident decedent, p. w8,{1095 (c) ; p. 2008, {*1095 (cl Net estate, determination ot value, p. 835, {1095; p. ` 2008, {1095 e ` _ »

2X Internal Revcnue——C0ntinued . Estate _—tax—Continued _. , _ Nonresldent decedents, deductions and exemptions, p. _ _ ·, 836, _§ 1095 (b) ; p. 2008, {1095 (b). _· . 2. missionaries dying in foreign service, p. 836, § 1095· = (c) ;sp. 2008, §‘ 1095_(c) .-Notice of deficiency, p. 837, § 1101; Ip. 2010, §§ 1101, -» 11OIb. .  ...” _ · Z: Pgymentof ta-x, time for, p. 836, § 1097; p. 2009. § 1097 · Rate of tax, p. 834, § 1092; p. 2007,. Q-1092. ' " Resident, decedents, deductions and exemptions, p. 835, " S 1095 (a>:·_1»· 2008. 5*1095 (sl ” ._ Return by executor, p. 836, § I096`; p. 2009, § 1096 _.Return, penalty for failure to make, “p. 839, Q 1116; p. ·_2013,§1116_- _ ‘ ’ ‘._ Timer for, payment of tax, p, 836, §_ 1097 ; p. 2009; § 1097 ` Value of estate, gross. value, p. 835, § 1094; ; _ . 5 1094 · ‘ b. [ _ ‘ ‘·Excessive taxes,  Remedies of taxpayers,_infra ‘· Exclse··taxes_ · · · 0 F _ ~ Articles subject to tax and rate-of imposition, p. 803. ‘ § 881 et seq.; p. 1970,. § 881 et seq. [ Computation of tax, sales and wholesale and retail, p. Exemptions; froln tax, pg 804. 55 884. 8&; p.` 1970, - 55 8884. 880 _  - .,·. - , Payment of tax;-by vendee or lessee in certain cases, p. 804. § 887; B. 1970. I 887 ,· 0 neru¤c,__p. 884. $-887; ·p. 1970, `$ 887 ., Returns by taxpayers, p. .804, $5 885, 886; D. 1970.* §§ _ `/___‘__ Sales or leasesto ailillated corporations or at less than · fair‘market_value, p. 804, 5 883; p_ ]97g_ .g gg; ., { This f¢>¤‘ Payment ‘¤f wr. D- 804. $5 .*885. 886; p.‘1970. 55885,886 .. ·  ` Execution against reirenue omcers, p. -943. 5 842 Failure of omcers to collect tax, additional penalty, p.;—851, ,_‘§1208:v·2022.§1268,_ ,. _" False statements as to tax on  or leases, penalty, ' p. 845, § 1187; p.·2016, { 1187 " ' — Fees · ‘ V ·. Gaugers’·fees, payment to Treasury, p,_ 726, gag · Gmizers paid by tees ix. so ordered by»see¤-em·y, p. ree, Statement- of fees under oatb as to fees received, 727}  56 l. _ ! I i _ ` Unlawful foes, penalty for taking, p. 728, § 64 Fermntecl liquors. . ` l Bond of brewer, p. 773, § 503. _ _ _ Books and monthly statements-of brewergp. 773, § 504; n._.774. 5505. · · . ‘ Brewersexempb from- special tax as dealers in malt Brewers, occupation, tax, p. 740, § 202; p. 741, § 206 Dealers, occupation tax, p. 741,  _ 7 Drawback on liquors exported in bond. p. 775, -§ 516 Evasion of tax, penalw, p. 774, `§ 509. 1, p ` Exportation in bond, drawback, p. so 775, § 516 _ ' Marking manufacturers name on packages, p. 775, _ §  ·. . J _. Materials used by brewers not taxed, p. 774, $508. Notice of commencing of business, duty of brewer to give. xi., 773. 5 502 — ° · ` Odenses, false stamps or dies, removal of stamps_fr.·»m -` packages, p. 775, 5 517 ·. · · _ · ` Permit for' business at another place, p. 776, 5 521
 * liquors, p. 743, I % ·. ~