Page:United States Statutes at Large Volume 44 Part 2.djvu/156

 1].6 SIXTYJEIINTH CONGRESS. I. Gu. 27. 1926. ¤“"*0, p»*+‘*°**°': "(b), Except asaprovidedpfinssection 284,of the Revenue Act of ¤¤g¤¤g··wm= abi 1926, claims for credit or refundv,(other than  respect of eo,;%.s¤t.Iib¤ti°° Yi taxes impescd by;·tl1eeReven113e.Act-9f..191§, l'·l’lG’B&YBll\lG»,A;0t of 1917  Apt of 1918); which atethe time 9f,the enactment of . the- _, enue Act ef 1921,pvere barred,  allowance by the pemod ef  thee in existence, ¤h¤11.n¢tibe;a1L¤2wede" p•;·`$i{°’ °i°" by M, l'4I§T4HONB_.UPQN smtrs no raocnnonms ZBY._,1'H1 raxmru {g,",f°;*•$§f’· _Z  .1113.. (ag   3226 of the   Statutes, as amended, ·· ‘ ` ` 0 l _ is reenaeted·w1t outchange, asfollpws:. L, y _   _ e ..s:.**;..:.°:,*::·;r::,r:.1 · “S!¤¤q $226- NQ;-8111*: OP epfoqceding.   be maintained in any ¤¤a.•¤¤-.¤¤¤¤¤¤v¤¢i com·t.,fo;·.the recov of any mtegnabrevenue tax alleged. tc have h°i°Bh.°w° u`°"‘°r ` gerroneogsly onggegglly, assessed 0r col1ected,.or; of any penalty ME B" '°°‘ °°°* "   tp here   without author1ty,_or of any sum to have been excessive 01),lIl   wrongfully co lected untn qnlaim foagezpnd or credit. has n duly filed_with the Com- gnissiongq of In _, _, Revenue, accorlding to_t},geprovis10ns of law III theeregulations of the,_Secretary of the Treasury mf ¤•*,,d¤¤°°*,¤‘°°°°*·  pursuance thereof; but sucbt,su1t or proceeding may " ` maintained, w ether or not such tax, penalty, or  has been paid mw ¤¤*i¤¤¤·¤ ¤· under K test or duress. No esuchsuit or proceeding     begim ' beforemyex iratxon of s1x_m<>¤th8 fF0¤1.l>h¤;d?*w*¤**=**·¤¤¤*¤°   111 (a Ari person 1: uired under this Act to pa any KZ}? W" mm mum' ta;,_or reqiiru·ed)by lag pr regulanlions made under authority jllereof ..£’°’·‘*°‘“*‘“*°°“° to   e return. k¤¤P,-.¤¤Y· ¤<¤;=¤rd¤..¤r supply my ¤¤f¤r=;=¤¤<>¤, for the purpo»s,_of__tl,ie computation tassessmentibor collection of any tu ¤¤x>¤=¤d»by;&1¤¤  whe mlléfuiiy fails . pay suchiex, make sugh.return,,,l¤eep such records, or sup ly; such in ornxation, at the time or   by law or regulations shall, m_ addition to other penalties proyided by law, be guilty of. a misdemeanor and, upon, nyictiontthereof, be fined not more than $10,0q), or 1mpr1s- r~¤¤¤·¤¤¤¤=¤<¤- opedjggr   more than one year, or both, together with the costs V or mw ,_ > . _~ w., V ` eff   i': mg;t*¤gx’¤¤ hgggmtg Q,   An n required, under  Act to collect, account for mymtae an pay over an tax imposed by this Act, who willfully failsyto oollecn ortruthfully, account for-andlpay, oyer such tax an any per- as who willfully attempts in any manner tmevade or   any tax imposed b ithis Act_,0r the ,§ym.ent thereof, shall in _ ` 4 n to ether penqities provided by w,_gbe .gni1ty·of,a felony _and,_ upon P¤¤¤¤¤¤°’¤‘· convigt.ion..thereo;§,,be line not, more than §O,000,lo1· imprisoned for notunone thanjive years,or. both, Ktqge er msdn  costs of tq*cuu°¤•‘,·$}1’¢'   ~ __` 5     -`_ ' ${,1i,; it-»'¤` 'j,'....’..i `   ·’ .»~¤·¤··, ¤;, ggggee P ls) Andyipsreeu who v¤11i1i1iy:¤¤<1¤-or esestam, sr»1>¤¤¤¤gr<=¤,c<>uu- ¥“·i’€‘¤»f’£e. "’ scissor ¤ neasrthe preparwqn or under, or an www tion with any matter arising under,   eintergal-revenue laws, of a false or fraudulent return, ailidav1t, cla1m, or document, shall ·
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