Page:United States Statutes at Large Volume 44 Part 2.djvu/1729

 INDEX: (IJXXIIH Bonne Act of 1996-#-—Coutim1ed. vP•t•~ Revenue Act of 19$»·+-oGo¤ti¤"¤ed. eras failure iaovmitsx, umkelretmus, eta., Y e jurisdiction of diqtrict court; to necum, , p 1 • br ....... --4-- 116 ' M te¤timo¤y,ete; .... ‘ ;-;.‘ ....... 1 121 punishmenQLfox,.in additicutu other issue ut orden eta ....... 2 121 _   --... ...,.1.,-, ---..- , 116   1 additional to. ` euforeememtxem- Iddl§19¤§l punishment for willfully ·» edies ................ ‘.;--,;.•.1;;." = 121 felling to collect, pay, etc., my oo¤esm·ent=—wKh Court of Ohirnifcr 1 tg.!--.;; ..-.- To .-.- -. ,  116 recovery of eerroneous . when- willfullz  gieparlug false re- x ticms,ete., if eo11e¤torodea.d--,;- 121 _ urns; .;a. ouy .,..... ;.,.- 116 ‘ punishment for false stuhemeutathmttax  Pumshmentfor.·-,-;,_.`---,- -- 117 V . i isi¤¤ludedinprio¤,§te;--;;.-. 121 sddltibxml peg1s%§0r willful refusal to that part of price in duetc t•x..,--.- 122 etc., Ber thang imsome and stamps uunvondably lost from "pnck- » » ‘ e eutn.te_taxed;·exoept1ons ........ 117 BBQ. eve., may be replaced; .-.. 122 property levxed up0¤,t0 besurreudered regulations toobe preseribed...e-1;..- 122 {gc odlldetofzexdeptioue -..-- ;.'- ‘ 117  Additional exemption of 4 and 434  _"per¤on 1isb1of0rv{b1&1§i0ns--.---;-- 117 ‘ e¢o..--e -... ·.;---.e--...f....4-.z.-- · 122 vxolutione ·0f revenue laws to be re- for twoyesrnaiter end0!·Wor1d War; ` pa.rtcdtn’di1tri¤ta¢b0mey---;- 1; 117 forth1·e¤year•mo1·e-...; -...- 1-- 122 statement required .,....., ...... .. 117 additional, and in lieu of formerex- -._ idmiuistmtious .0f oaths by speoifned ‘ emption-.·-.- -... ;;.;-·-;..·.;--- 122 revenue ofHci¤.ls,a.uthorlsed -... 117 Liberty bond=e‘ etc., accepted in lieu of divulgiug information received by rev- surety mired by lsv- 122 euue officials, unlawful ......... 117 e3 thereof; su tation per- unauthorized publicatiou of income re- mi¢ted.--1.. ...... ;-1 .......-. 122 ‘ turns unlawful. ..... L ...-.-.. A 118 1 return to depcaitcr when perform- penslig {or offenses; dismissal of new c0¤1p|.etnd-•..—... -... 1.; ` 123 o ender .................... e 118 retentxon for protection »o(V subcon- inquiriee to be made by deputy col- tractorson defbult of v&ncip•L- 123 . lechors ....................... 118 priority, eta., of United hea not umua.1 returns required of taxpayers; afeeted. ..-. .-1 ....-......... 123 details specified ............... 118 inconeisient kwuomodiiedn. -. .--.- 123 by revenue oiiicer with oonsent of not epgixable to judiohl •eeuritI••-- 123 party failing ......... . ....... ‘ 118 bill in s eery authorised to enfome notice to be given if no return ren- lien on real estate for unpaid dered ........................ 118 taxes. --.-. e---4---..-.; --..-.- 123 summons for failure to make, or mak- proceeding md determination; ...-- 123 ing false returns, etc .......... 118 sale on decree, and distribution of · authorgigy of dégtriiegdcoéléogwr; cor- A 119 proc§•;ds..-—.» ._. .4;-;..- -..-- 124 _ nons,e ., u ..... -- persona vingprinrh•n• orm•y interesé allowed on claims for credits or request Comminionerto £1e;.-- 124 refunds ....-............-... o 119 on fallum od Commissioner may time period; for additional assess-  tition eo$,.-;.:-,.-.-.,,..,,.-- 124 ments ................... ---.. 119 nifaeti ng¤u;t•d---,-.-- 124_ meaning of speciied terms"- .... 119 adjudica. on b court. -q. ......, 124 application to refunds, etc., after propert 1ia.b1ef0d{q1·$1¤ {inet divin· enactment hereof ............ J 119 piglnz maybe so uswhole --.- 124 on judgments by Court of Chim: for distribu ion of proceeds, after peying erroneous collections, etc-.. .-... 119 tax, etc .- ..»... --.--.- ....,.,- 124 by any court .....-..... ;-; ..--. 120 _ specml deposit for ....--..- -.,-.- 124 United States nous or oertitieetes, and all x¤terna§ revenue tqxeeietggo be de- uueertiiied checks, accepted for posxfed daily into he uux·y-- 124 other than atamp taxes ........ 120 sums in compromise, etc., as • receipts for taxes tp be given by col- special defeat. ... .7-, .... 125 leeton .............. — .......-- 120 certificate 0 to be trsusmxthed to to debtor for separate creditors; evi-  _the C0mm1a¤£0¤ex·..,,..--, .-.. -.. x 125 dence of pszmeut, etc---.; ...- 120 specm.1 account for deaigupted fractions of a. cen disregarded; exeep- _receipts ....-... ,---—..-, ...,... 125 ° tion --....--...- ;--; .-... 120 wntbdrswsls from, and deposits of, discretionary methods ma be used for as interna.! revenue collections,- 125 collecting other tim income, refund of rejected 0Hers of com- estate, snd stamp taxei .... 120 promise; surplus of e proceeds administrative etc., stamp pr0vi·· rom dishrsiut sales ...-- - ...... 125 sions applicable .-.. --; ---...-. 120 real and personal property of delin- uredits for ovzpaymente or ovex·co11eo— quent taxpayer may be geized, tions admission or excise etc., by collector outside of the taxes ..,..,...,.............. 121 disirlct ..... ;-1.> ..., ; ........ 125 exports of tobacco, etc., not tsuble exempt from distraint excepted .... 125 hereunder ......._..,......... 121 period of limitation of distraint on per— refnmd to exporter, etc., if paid ..... 121 eonsl ptoperty;rea.1 property"- 125
 * 1i¤»bih§’f0rrcfu8&l‘limit .......... ,, 117 ` · cent Liberty b0nds,fx·¤m·3ur:tAx, ~