Page:United States Statutes at Large Volume 44 Part 2.djvu/1618

 QXX11 ~·-· INDEX. Income Taz, Ti¢1c[I,Rcvcnucrlctof19.€·6q—— .Pss9. Income Tax, Titlell, Revenue Aczof1.9s6—- rare. Continued. . · . . · L Continued. · V tax returnsxogpypublic records,. ..... 51 deficiency determined if amount im-. inspection Q., p  certified p o posed _eaoeede--returns of tax- ‘ oopiesltohe furn`ished;_fee.T-r-- 51 -.peyer.;,.;.,.-.-s- ............. 55 data,froni,tobefiir;¤isl;e5icomm1tteos if no amount returned, etc., then on ofCongress,_etc--i--.,,-, ...... 51 previous asseaxnent ........... 55 access oi, to pdicera of States, etc"; 51 y deficiency determined by Commissioner shaneholdezs caorvpiorationgf ..... 51 to be notifgzdu to tgdxpayer ...... 55 punishmemv _, _   g1ng·.1j_orm.n·- appeal ow ...... .. .... 55, tion by shareholdps1;.,-.,.-;.--» 51 no _ assessment, etc., until notice list of     fp be kept in   maiJed,4etc ...... ...-i; ........ 55 » ohcnsqf co ectcrs---., ........ 52 injunction by court. procedure statistics ot income, “$?.,_,_.taxea to be allowed .......... ,-.. ......... 55 publishedann l -,1., ..... T- 52 redetermined amount of, to be paid licenses required for,   foreign if appeal tiled. ........ .4 ...... 55 coupons, dividend;} etc., ....... 52 payment ol, on demand if no appeal regulations to; obtain i ormation of- 52 filed. ........... - ............ 55 punishment for collecting without- ._- 52 restrictionsas to, my be waived by citizens of possessions, but not W resp taxpayer ..................... 56 dents ornoiidaene of the printed correct amount of,tobercdetermined State?] only on, income by Board ..... - .............. 56 from_ States sources ..... 52 restriction on determining additional, computation andvyment of tax..--- 52 by Commissioner; hereafter .... 56 not applicable to irgn Islands-...-,- 52 notice of mathematical error in re- col1ecti;>ns in    the Ph1l· 52 f tsturn not a notice of-; ......... gg P ‘¤°!§!» Y .*9*3 W ·---——·· ¤·¢ $11 `¤8» ——— authorfty of insug legislatures to date of iinal decision oflgoard ...... 56 _ etc .--,.· -.... .-., ...... 52 prorating of i installments .........; 56 mcome of= cntuena, ctc., from sources interest authorized u n, or part 56 within possessions of the United extension of B¤€?0f, to prevent States..-;,.--L,-,,,. _ ........ 53 undue hip ............... 57 gross income construed-Cas _from y bond required; interest to be United States sources, sf 80 pa.id,_,,,,--.. _... - ,..___,,,_, 57 . per cent derived, therefrom in additional interest it not sid .... 57 _ previous years-,-, ........ . ._-- 53 additional tax if, due to neggigence- - 57 if 50 per cent of corporation in- duetofraud, etc ....... r ....... 57 comehderivcdpfrom active bush additional tax, for delinquency .... --- 57 m‘··¤...·"·~:z··i.:r.>·:·;r·.;;i·i; ’“‘" 53 &2.;t"“€2“?&?r..n“ *““§‘a;ea ‘‘‘‘‘‘ z" 57 - .4 . .. .,  in ` 0 oncyr e cu deiigd from active business U1 nctdaal on demand .......... 57 . _th¤ y»•je·»·vr•·-•······¤—· 53  Octbd from ¤duchd“- amounts _ v within and without not applicable if_ bond tiled; ........ 58 c  ine assessment to be within three years ch; _    .... ,,-- 53 afterreturnllled. ............. 58 provisions not QPPK e to Virgin no court proceeding after that chi IsIands;§ ........ 6 ,5;.--..i 53 period..f.--i§§i-E&- ......... 58 ` "C 'oorporao PPO- fouryears or,  ‘ visions.i-;°.; .... ..¢,·...e.-? ..... 53 years, under Acts of 1921 an credit allowed TWC ~P¥9P¢1f*ig¤_ of 1924--.J-».--. .............. 58 `   {Nm, to ¥¢¤¢¤1-\$¤ ‘ live yearsforprior years underformer of ChwT,,»»·•.—v-ee--e-s·-,-- 53 Act¤- ....... ‘.--; —....... 58 certifies _ _.     Qf one year of income received in life of o·   EEN- -_ ---· 1;;- gg gtcceedent, on request of executor, 58 . 1 .   =· ipaymen -·» · —---— *·-* ·--—•--—·——---·-—- in proportion to   owncd.,-- 53 · four years if corporations make no owriership'o`f&ic§i,., .......... 54 returns, but shareholders in-  " ` ’ t,`-~-·___——_~-l 54 ` clude Bw? of distribution in [Q- p»ym¤pe.gc.j by ¢•·1=w·¤s.<¤·1¤=r than — turns ....... - ....» - .......... 58,  0¤4dc¤1K·· : suspension of nmningo! statutes of ' M _datc--<—~>e —~·- - -·..... 54. limitati¤¤,.d¤u·1n¢pericd of pro- by etc". ....-,- - 54 V mbiticn of .... --e ............ 58 in 5 __ V __alIo1ycd.-._.--~--.,--- 54 stanytime,ifreturnsfalse.orfraudu-  y i.FQW{!·¤W7¤¢l·° nay.-- -64 ·1e¤t,-r ...... e-;--; .......... so ¢¤¤¤1i$9¤ x0Bny1'Q\19¤¤*—- s ··-- 54 for deicicnciea under prior Aets- - - 59 E:!¤F¤¤*w p ¤§I·¥l¤!“Q¤e ---—-· ··-— gt on writtem agreement with tax- 59  _ _ W ¢.L•·•-·•- _ a py°r--.•-»aié•-a..—•--;-..- prioité  54 collection oiincome, etc.,.tax, by dis- prcv!•eo•¤p4e&.•¤elfs»hl¤.¢o payment — mm ew., umxm to pmsnbee it |0¤1'Qm», Ks-?}. e·’sq-·.··--·- 54 3 .pdI0&->.--.;...L;..--. .... --,-.·- 59 mums to bg ,   · prior proceeding not barred ....... ss  ¢•Ne._-·-.-.-e-— 55 not authorised, barredby statutory ovcrpaymen 5 _o¤,   to be . _ limitation. ....... r-; ......... 59  q¢-s!f@¢‘Ied·.·»...;,--- 55 Jeopardy aascsunentsa; ....; .... ,--- 59