Page:United States Statutes at Large Volume 44 Part 2.djvu/1619

 INDEX. OXXUL Income Taz, Ti¢IeII,·Revenue Acco] 1.926- Pm. Income Tae, Titlell, Revenue Actqf 1,9:6-¢· P¤s•. Continued. Continued. , »;· { » immediate, assessments, etc., of defi-· · notice to be mailed4if~.d¤5oi¤ucy Bader; _ eisncy it-jscpudised. by delay-, 59 former ·Aet•, · notice to be msrledhi,-,.,,, .... ;- 59 ps.id,bsfm·etbeda¢¤0¥»thuAct. · 64 authorised if deficiency greater or computation of tax, under former less thanformsr notice; resistor- Acts; collection, etc,,,.a ...... 64 minatlon by·Bo•rd.,_ .......... 59 jurisdiction of Board on appeals, if do-· restriction after decision ny Board"- 60 ficiency under former income, not allowed if petition for review etc., assessments not paid before filed --.-.. - ---.-......-...--. 60 June 3 1924 .---.- l -..---..--- 64 if made, collection stayed on Hling amounts determined under prior . bond, etc.; condition .- 60 Acts -....-.-.. -,-.. --....- 64 if bond given before Bipstition filed appeals allowed to Board on deficiency amount to be p d on notice, not paid, if notice mailed pdor etc.; interest -.---.......-.--. 60 thereto .-..--.- 4 -..,- .-.---.-. 64 collection of amount covered by, period of notice extended -.-.-.-.-- 65 stayed; effect of waiver of stay- - 60 interest on determined amounts of de- collection, etc., of, when decision of ficiencies --..- 65 Board final -.---...-.-.---. ,- 60 _ payment, time, etc -.---.-, ,-.. 65 interest; additional, if not paid immediate enforcement of dcieienoies when due --.-.---..-.---. 60 V if collection jeopardised by no claim in abatement of assessments, delay .--..--...--....-.-. 65 to be filed hereafter of income, stay of collection on of bond-- 65 war profits, or excess profits finality of decisions of upon hoar- ti ‘““‘.,.:..?e.....t ·‘‘‘ are ·*‘‘‘‘‘‘‘‘‘‘‘’‘‘ 2} ml“““"e;a. ‘‘‘‘ z":n‘.;ai; ‘‘‘‘ “ c 'ms t assets ..-..- co roc `ngs or part liabilities assessed, etc., similar to·tax digallowed by Board.--- ... 65 deficiencies ........-.--.- 61 jurisdiction, etc.; findings of Board of transferee of propertfy of taxpayer- 61 prima facie evidence of facts--, 65 of fiduciary of state o taxpaper -.-- 61 procedure in jeopardy assessments ...- 65 limitation of assessment; one year after revicwal of decisions of Board prior limitation of taxligyer -.--..-- .. 61 hitherto; ..-.-........-.. 66 within six years if tation under no proceedings in court for collecting: former Act has expired -......- 61 of disallowed deficiency ..-- 66 within one year, after expiration of jurisdiction, etc., of Board--- ..-.-- 66 court proceedin --....-...-.- 61 suspension of statutes of limitation on if taxpayer deceaseg or corporation assessments of income, etc., dissolved ..-.. . -.---..-..- 61 taxes under former Acts ---.--- 66 suspension of (glriod, after notice period allowed ---.--, -.-. ,.,;-» .-.- 66 mailed by mmissioner ...-.a. 61 overpayments of income, ctc., taxes pending p not aEected.--- 61 under this or prior Acts to be meaning of “ eree" ...-...---. · 61 credited or refunded, -.-.--- ·-, 6( seuemaes to mime i1;m¤,e¢e., er mx- net sllpwed ¤¤l¤¤¤ slum for. ¤¤f 9Wl·¤¤6---; ....... t ..... 66 notice or authority, ste _____,_,____ 62 allowance without clam, if invested notice er dedoieno msec to tax- capital dwmrcsl by ‘0¤=¤¤i¤- · payer, etc., suécient ...,,...,. 62 t _ t$l0¤61"-»   - - sa Q - EEE H -‘ 66 bankru toy and receiverships assessed ms nc mn °“ 9 °¤ “¤ °' fiumesnmy with m on ax- *i¤*¤¤¤Y mm, ¤¤•¤°d‘ *° °¤· pun- ________________________ 62 auowpsyer md ¤1>P¢¤Uil9`B37xi1tE1`.`.`ffZ ZZZZZZZZI cv ¤<>*¤<=¤ ¤¤=•=¤~f¤=¤ *¤ be ¤¤¤`l¤d ¤f vm- refund 0.- more ct _¤wp.yms¤¢ to P°‘°d “’°“’P°nt °f i¤°°m°» °t°·» withholding agcnt· exception- - - 67 t" und"` P“°r Aqh -— - ·--- 63 extension of time for olaQs for credits. amounts computed as if present Act and refund, und". or/Ach by M ¤¤*g;;-yl —--—- - ---—— 63 taxpayer we imitation or jurisdiction of d of Appeals under augment wm; __ _;-_L_ Q __ _ 67 f°”““ A¤*dyig¤¢*¤s b°f°*`° °“' allowanceof prior hitherto; 68 ·¤¤¤¤¤¢ <>f M --·   63 · imm.ei.a payment · ic acts or _ <=¤mp¤t•·ti¤¤ ¤f tu. ctc ...........~ 63 l WNW, ,,,,;,,3 .,., ’,,4,u,,,a,¤,— if notice   before as- ew __________ ,,__;___;__· _____ ;_s 33 ¤·¤ °¤ ° » ¤·PP¤¤l ·· notice and do nd to be vcn-,.',- 68 ggeigdw Bard. if pvrwd not t 63 snag; czfcielggnleaem  pie•ump· 68 · ·--. ---·-· cm n ;-,-u·.-‘.‘,,,‘-,-`-,- jurisdiction of Board and of the bond, 5; w,p.,y°,- me in dc, ` o www .............. · ........ 63 faultinreturns,etc,Q-L-;·--L,- cs interest payable on assessments made conditions of acceptance .,.,,,,,- 68 hereafter on taxes under Acts enforcement proceedings suspended prior to November 23, 1921 .-,. 64 on approval of ,...,.,....-.-. 68