Page:United States Statutes at Large Volume 44 Part 2.djvu/122

 82 SIXTY·NINTH CONGRESS., Sus. ·I. (lm 27. 1926. grinned   #19157, tkeeéllevenue Act»o3;918g-éthe;   Act of  · »·   "T ·BB 2 ; .·iS t ._< rr ·’ "g{,§¤d*°***g{°"’?,_g*_’*,g, (b) f bBf0l?8·'tiH.»éD¢i£tIDGHt this ikctlspys pe1·•o1r.hs;;§ee1ed {1-°ii»&c:i°:i¤15‘sqz·1ii»:f*§sx to’1;hg·B¤g,¤d?ui·Tgx:=§p;gea1i;1mder4¤1bd1tms1¤m~(§)_¤0£ yn 308 i·`*‘·*”°i·°‘“ " " trlwmmnt .,4** m*;*r·* §‘;t“;*&‘é.° ”’t S to.   -or isomue o mn < ram . any _ of the prior Acts enumerated in subdivision (11) of   sectiones was    _,   notrsssesscd-s>befo1~esslune¢3 1924);- sndithe~»s1speal;isr¥lend1ng before Powme éc~ heh; the E.Bomjd= ntj·th%‘txnie:o·f_   ·euautment_e¢   »t ee Bond  mm, gcmymg to   qf¢tQhg»F»   suehwesss the poweregdutws, vw MW- rights ahdiprrhleges of (>emmiss1oner¤and=eiFthe person who has bm¤gi1t¤the*ipp•el,··end the jurisdiction! of the `Beerd a.nd·of·the °°”"’“"‘"°°’°t°‘ _ courts, shall be determined, amd the eompiitetion of the tux shall made, in the some mnnner ss provided in subdivision (g.),_ of this sectionpexpegz as _ provided an subdivision g) e·»of ~tlus· section and except that? 0)§IBO!l’i1lE)1$*f(].’*tl\8’UX8d1 r not be subyectto the prov1sions o su ivisionr at o section=319ie¤» »· ip   = ¢~ ;·e M _ §if'm€R.2’¤¤$ rr(e) riff before t>he» enactment ·of» this~Act»the Commissioner has 0,m§Y,{§&}°_§;,,¢;,’f mailed to any pemon snotice under subdivisie•n·=(s)» ofsection 308 ’ S' ’ { ~ ~ of the Revenue Actof 1924_(whether in respectof e. tax im@ed by t fP1tle¤·IIIb;f suchf<131et·vor»mALr(•:·pe<>t=of sotglnnch  estate )te1; imposed; san o» eprzor enumers vmsu V on= e o this*secti»on~o.s¥wes»notvesseseed’<before June 8, 1924,), end- if the 60-day period referred to, in such subdivisionlmsuiiot exgiredy before the     this Act endmo sppedl hnsbeen file before the _en¤.ctm¢nto£ this Actnsueh person may {ile sipetitxon WlCh?t?l6_B0l1‘d mthessme manner u.s·1f;a notncerof delicmnoy had been mailed after Pam to mm on the eneetiuent of»thiseAet¤in  of s deiieiency in a tex imposed me time Ae:. by this titlet In such cssesvth -60-dmy_per1od·refbrted to m sub- division (e) of sect1en`308¢of¢t11is¢Aot shellbegin on the date of the °§‘“€§““°“e¤% °f -iEi“£$" “3"£‘€h£°"°”’ dE$§2tEg$3‘2;Z‘i‘}.é";e2‘i&%?1S _ _ ¤ e_ 1 o en * _ mon · mh°§i§du}{§}°” °lB°°m End »the»jurisdie§ion=of the Boardjgendfof theeourts, shell, whether or not the lpetition is filed, be determined, end the computetioirof they taiztsgils 'bé*IgIldBy in the same manner ne provided in subdivision . 'g°q(j_?.¢·,··»t¤—·t·v..,.»*,· u¤§g§’°° °,§, °g‘};},°”§_§f ("iéi If— iencyin·snySestatetsx,imposed  {Revenue Act m;imm= ¤¤¢ Wd ef 1917;the = S nue Act of 1918, or the Revenue - ct of 1921, or by ( ‘.§‘$¥§‘3.¥£,$?it“i   rss if3the1Comxnissi erQ‘sft.erithe en•ctnxent_o·!·this `Act, finally deter-  the ambu$‘ of·tl1e'deliciency, he is 1‘8l!$110X‘iZBd°t0 send by re m;i1 toith;1  mile for suc§fts!>:1;bAs1p¤der·sub&insi5n{ (py o 'seétiom   of’thi.s4 hott Ih the case of guy  6nnl_deter1mnetidn     Bax (whether ssdedeiengy o1··sssme·m1u·mer ‘  jectltd e same ’ ‘ on an iimitatiens (including lthe   in eases »·’of >delinque‘ncy in payment·ufter‘-notiee;   p emendyilsnd the Jppevisgeus relating to PM wsa, mt 9lBiIH8jd!1d  for  e cnserof s-deficiency in the tax —· ` l; I ‘ · 3 ° » 4 Au! · }2¥°§“t§’.%”"°sst·L§t“°;,;t*&Fl’t2p%“   ‘i·’§°.§°E,°£‘ &;‘s2’.%i“;’r%“ scribed:=infsection· 1,109 of this Act- shnll;§,app1ied in lieu of the period presor.ibed=‘·in subdivision (a) of   310.
 * ’°"·¤· *1*- S ‘ S  eeetienrmlb oltthis Lot si1ill=*b;:·•pplied= imlieu   the