Page:United States Statutes at Large Volume 44 Part 2.djvu/123

 SIXTYZNINTH CONGRESS., Sass; I.. CK. 27. 1926; 83 (e.)» If any deficiency in any estate. taximposed by the Revenue. u"**m,""t "‘*’· Act of 1917, the Bevenue.Aot of .1918, or the Revenue Actaf 19211 on on: ¤w••ii’°:%iB$?il by any such Acteastamended, wasamessed:before=Ju¤e 8, 1924, £¤°{3°f.¥$°¤'E€°§2§i was not paid in full before that-date,·~and if  after ’°°° ’·*”’· June 2, 1924, bualbefore theienactment of Act, finally the amount of e deficiency, and ifithexersonliable sfowsuch tax appealed before the uactment df> thing- ¥ct torthe'. Board of Tax Appeals and the aggeal isgpending beforethe B0ard‘at time of the rggnlactxlnsrgihof ch! ¥A¤ct; have»"i1risdi::1~tion the Dt t_ be ¤p · su A ¤¤¤¤¤>¢ ¤-pcwera was eign, an sari ` jess m§."€;%“.l§‘.3i2Et;..° ·· of the Commissioner and:of. the person who has reughttbe appeal, and the jurisdiction of the Board and of the courts, shall~be.deter— mmed, and thecomputation of-the tax shallbe made,'in>tlle same manner as·provided.in subdivision (d). of this section, except as provided in subdivision ,(h)· of this `section and except atlxata the C“"’“° wd “""“'“· person liable for the tax shall not be subject to the: provisions of subdivision (a) of section 319. » 1 »_ . . — . A A .. · (f) If any deficiency inany esta? . tax imposed by the Revenue Act B.,"g.¥.§’°‘}§,“§?,K3,£,,°$ of 1917, the Revenue Act of 1918, or the»Revenue Act of 1921, oa: by *1;;*},*;* ;g{§*°;0t¤‘*;*g§ any such Act as amended, was assessed before Jnne;3, 1924»,.b¤$ was mmieo. not paid in full before the.date·of the enactment—ofsthis.Aet.; and if the Commissioner after June 2,1924, finally determined theamount of the deficiency, and notified the rson liable for such taxeto that effect less than 60 da s; prior totli; enactment of this Act and no appeal has been iiledgefore tlreenactment. ofthis»Act,.the person so notified may file a petitionwith the Board ·in the same manneras if anotice of deiiciencyhad been mailed {after the enactment of~this P md of D H Act in respect of a deficiency in a tax imggsed by this title. In such amiss. ° °° °x` cases the 60-day ggriod referred to in su ivision (a). of section 308 of this Act sha 1 gin on the date of the enactment. ofthis Act,aand, whether or not the petition is filed, the powers, duties; rights, and privileges of the Commissioner and of the gerson who isso notified, and the jurisdiction of the—Board and of t e courts ·shall be deter- mined, and the computation of thetax be made, in the samei manner as rovided in subdivision (d) of this section. v 1 ·. ~ ., t I me mmm . Fg) In cases within the scope of subdivision ·(d), '$e),1or (f), if meaurwusceieuaeop- the Commissioner believes that the collection of the eiicien will ‘“‘u'°° °y°°""y‘ be jeopardized by delay he may, despite the; provisions uf··siibdivi·· sion (a) of section 308 of this Act, instruct the collector to proceed to enforce the payment of the»un(paid portionof the deficiency, and notice and demand; shall be ma e by; the collector for the payment Sm 0,00,1,,%,,0,, on thereof. Within 30 day¢s..after.suc jeopardy notice and demand ¤1i¤z¤b¤¤d· the person liablefor the tax may obtain ·a stay of collection of the whole or any partiof the amount included in the notice and demand by filing with the collector a bond in like manner, under the same conditions, and with tlaesame effect, as in the case of a bondlto stay Aw ,,, the collection ef a jeopardy asseesmentxunder section 312 of this Act. Fmiig 0; decisions (h) In cases within the scoga of subdivision (b) or (e) of this ezswqdlnmaism, section where any hearingbe re the Board has cbeensheld before °“"°°"“"""“* “""°‘°‘ the enactment of this Act and the decisionis rendered after the en· actment of this Act, such decision shall, for the purposes of this title, be considered to have become final upon the date when it is rendered and neither party. shall have any right to petitionfor a Suit to comet review of the decision; The Commissioner malygrwithin one year from amount aeauuwed by the time the decision is rendered, begin a proceed` ¤ in count for B°°'°‘ tha oollgction of any paorg gf lthe amount d1sallf>weldli>Iy¤$a‘lLl1tg1LE31oard, u ess t e ·statntory»peri imitations proper y app 1 t ereto. has expired before the appeal was taken to the Board} The court Jurisdiction °‘°°m` shall include ingits jludgment interestupon the amount thereof in the same cases, at t e same rate, and or the same period, as if