Page:United States Statutes at Large Volume 44 Part 2.djvu/103

 SIXTYJHNTH CONGRESS. ;Snss. I. C11. 27. 1926. 63 Extenzxions of ·£ime for such payment may  inthe name man- Ti"°°;‘n;'i“· ner ».nd..¤ubject.t»o the game provisions and Limitations aware pro- °”’° °“‘ vided »in*snbdivi1ion· (k}—of-section 974 in the caseof a d0£¤iBIK‘§q111  ~·—; ‘ ~s~ in _w     run mmm   AON . V *·1§§‘°° `“‘°°' '°"°“' —.   t).I:£inft¢r;the enactment of this Aetétbe Commissioner ,,‘§,§’,}§§$, “,§,‘°;‘,",;,,,2§ debermhesy t· ¢my.aeee&ment should be mndein msmnpof my ¤*ge>(g¤g;:;·;;·m income, wa.r;§§ts,_;or emcem·pre&¢4:$ax imposed by .t .Reven¤1¤ vol wl pp: some; Act of·1916; .R0venueA¤t of 1917 ,··tH¤?B¤¥¢¤¤¤»A¢*· of 1318, tho 1°€?§}$Q pp,2l'I-271. Revenue Act S 1921 op &he Revenue Aotof 1994, egg; any such W- °· ¤¤>· °-'>°·”**· Az&··•eamend_ V   — ' `onerisqauiioum so sen zregwtered mail woke./;>m»:m~.Heb1e;{on such wnxictioo of the mmm: avmpvsnd to be-issused, which ¤otw¤;sh•i1,»Ier—th¤»}>urp0eoa of thi¤.~A¢,pb¤ consideredanotiee1xnd¤!.sn1bdivisio¤·(•}];> section-974o£tl1i•Ao¢. T _' d ,_ In theéoue 1oi.¤uy.ench;deta·min¤tion·t amount which should  em1¤,·iY;m"i:¤ KQ apseas¤d‘(§vhd§her as   or as   penelty, or other addi- P°"°‘* timnto the tn:) shall, exoepties pronded~»»¤1bdw¤1ou (d) of dm ®Ct10ll,»b8 eoinputed esnffllns Actyhed not been  buvtbe ammmuso oomguted shall-be sensed, collected, and   in   nemo manner and an jectito the   and lumtatsoun (includ- ing thbprovisious in case of delinqnemy in payment after netwe and demmluundwhe  claims and nits for refund) neintho cue el i·d:16cienoy»in%ivt:‘n. by t.bisdtle,emept. as ise»pr.·m¤d' ineedion ~ t ` ‘ - ( _ (b)· If before the enactment ofthisnlct any person hee appenled ,.{,$¤"$§"?,‘Q°{,§°§;; to the Boudof Ta.: A%£:¤1s· under nbdivismu ,(•) of section 974 m•g(g_;a‘;;;_{i*l§,;,g;; of the Hcffngmglg ifi (df  mms, wm. b_ 9 ctor»toson1 · •¤.inoeme,wser _ ea ezces-profit? t¤m·i¤n\£osed by myg; the prior Adm in subdivrsionéls) of is section as wesnoemgsasedibefore J•ne·8, 1924), and e npm is pending before the Board et. the time·of the ennctrnent of Act, the Board sha!.}    the appeal. In  such unece therpuwers, duties, ‘ tn,.nnd pnvniegm ,,,';,LY",,,,g'°§‘;,;,,°"{', o .tht E1d.0ft·h.6r$B!'8)DWh0h¤S t11esppe•l,¤*°**°*¤- or     of the   :¢:idetnr— { ww mi 1 com utation eax shell e, in same wom ·¤¤~**= nnlnneir es providedpin subdiviion (a) of this section, except sa péovided insubdivisien (1) of·¤this secpnn and neept._tb•t%b• p•r· sou_L1•b}e¤for the tex not be subgeot. to dw provisions of nb- d“?5bl;i(‘l2f;s°tt;1t;m¤x;,8o:5mmt ofi this   the   bea ,,,§F'{}" ,§,‘{§§, "§ mxuled ho any person • notice under subdivision (e)  fd ;l¤¢%;j¤S“¤¤·}g &€t.ho A¤i of 1924 (whet.he;fin resplg cia tu imposed by mma. 'tlo· etorinrespeot som o eni¤c0me,_w•:-· profits, oz excess·pro6ts tax mponl by any of the prior Ants enumerated in subdivision Qs) of this section as was ncgeesesaed before June 3, 1924), endi the 60-dny period mfetred. in sooh subdiviizx gieasngitngxglmbtiilim the GI18Ct;1lf8Dtl:lgfAt:,lzB Agosnd no appeal ` enectgnenr _ou * pegson may nie ·•· ioionzwikb £b¤.Bo•nd1in¤¢he sememmixneri-ae if a no¤oeofdc£;m¢yhadbeenm•i1edefter·theensc§mentoc£tbi•eL¢:t mm to mm on inrespect of a deldmcy in t tu ianpo•eg1_by.th1e,»¤tl¤»;  such date otthis Ao. cases   zreferned to in 8\1bd1WB10BY(l)·0‘·¤@!$1¢R~2'Z§ gthisknt d 1;,g:•tl;gsbe<;§them;.c‘$;lx1m6o£tbsq·A¢$,a·:;‘d 7 ¤&•g"tg; "yro e xoner»__ _ etctlie perse; entitied to filo tbe‘;>l:&¤¢:’5??ami the .juriSdi¤;fi01} Di the ,,,,{i“§’$‘,i‘.¥,‘}°“ °' B°“”° Bond and .of the courts; shall, whether or not the petitsunis Sled,