Page:United States Statutes at Large Volume 44 Part 3.djvu/1568

 2980 iuomc Revenue Ad of 1926-—Continued. P•I0· Revenue Act {:926-Continued. Pole- - 4 — — returns to prepared by collector, if mu 1X-* sux on nmmun armrrs nm 04. taxpayer makes none, or false CBRIAL uvrnsons- ........ ·--- 1 ones ........................ 112 -··.:.z·  ·:i 1· ` ‘· b   ' iegaletf li-; .... 112 rote on distilled ¤pirit¤.i¤ hood or here iliitnee time nuoefed ii ¢ni1$e one to imported - 104 sickness ,_,.__._ e ___,___,___,_ 1 12 if di  -110110--· ···- -- 104 assessment of tax ................ - 112 · 1 credit for previouslypoid ter- 104 additional tex imposed} exception-- 112 colhotiomb •dl•9$01’ ¤f·,M1¤*0111¤1 of rate, if returns fraudulent ......... 112 .t•x_ on imported  .., 104 collection of- ..................... 112 elhllqkd I¥11'i¢lbd N i1¤P01‘*¢d— 104 examination of books, witnesses, etc., guqwgngg or loss of reimported guthoyiggd ______________ _ ____ 113 ,w•1·eho1»•.terb¤tt1i¤4;‘ ...-- 104 eireot or on- or etntnto or limitations solo without tax, forfeited spirits on Government and taxpayer-- 113 for  ew--- s  105 cases settled by written agreement with liens on  qwed if 110 i0118¢1' _ 105 5 di taxingyeé ng; tc]; becoreopened--- 113 -- nngsoa.ce.y one: certiihntept g!ioohn1j;e¥oP¤1‘1=y 111*01- 105 ng subgizt to review by other 113 . ··r ······ Q ···•···•* ••·* · O OG! -- .... - ............. tax cn! by msnufnqtulief,  0610111 105 decisio?r  without getrotgéve 114 xg  105* no exciiifax 1el»·s°i•§in1m1o1e:15; noe; tiki 4 °, ° - ' · euner easur r `n c- 11 my 1‘or·¤onp¤yme¤ti- 105 · assessniznt oionublgnt ingxoing andgsettate ·n·ru=x.no4¤¤·or¤r4xnp1·n1r.s- .,_, -_-. 105 *011 _ W1 ¤ our years; . _ 1;    I V _ excegtions ,,.__,_,___, - ___,_, 114 1 · dspmdwt · 1 no prooee ngs for collection to be couunlfgensgyguoolsmwuon--.ii€%?Y? 105 wgsoozbt efter gre ysantz ...... 112 · mm}, hw- ‘. ,,1,,.:,. ex ionin caseo rau e ...... “*’P°*°t°,mj‘___{_*§ ____ ._°}‘f*flf_’_; ____ j 106 ooueotion ng nntenmtggg., érterneeeen- H4 number  ..........1 106 ¤1e¤ ¤1¤<1_e. wr sir years--- omni- _q,wmm_; _____________ 1 106 provisions subgect to bar of statutory “‘“‘°“1-Q,:§‘n{*‘"““.,nk-.‘°‘“-i.“¤1‘“e;1mg-“i”· *°“ *’**`*Z"‘*°**“21;‘ 1; **‘* _ ;- yqpe I, Vnoprosoeuionau on u ess c etc. ...... ,---_ ................ 107 ment, etc., found within three re K  _opentoin•peotion- 107 ears -.-..................... 115 Ipgixrbtlicaticing ofect as evidence ..... 108 frauclulent oiienses within six years-- 115 ‘princip•lo¢o•inDistxi11otof  no; applxgalaf ti: lgrégry olienses 115 ere in. u » y w ......... ·  .... V -'---; .--.. ‘- -`-- 108 absence from district not included-- 115 authority to secure tostimon, procure no ap` ca pnoro enses ...... 5 depositions,  ·- y ` 108 tiule elixltienxtoin oompiiaints before H fem;tc.,`olwitness1iii.;};§1:';:€§t§::::: 108 Ot  o1;;rsé;).--. .... t --.6. 115 trav   ow · per- n app ca vernmen ‘ o ·  supplies, etc., au- 108 cers ........... . ...-...... --- 115 . .. --4-- --·— .- - -- ooeedin ' to Act ! 1921 t  frivolous appeals- 109 pr' eueotiiaidiiffll -...... cl .-.-- [  - 115 i¤¤¤§1¥=*1¤1! W. ¤*l   of ¤PP¢¤1¤ *0 ree refund authorized ro- e-eoneonny eni- _ °’ ·---———··- ;-;-— 109 ¤ lected taxes, penalties, etc .-..- 115 venue of-•et1o¤---  110 rc ,3 uw, hdgmcm tc - t judgment éi:s€!;·n1b2:e)etrtto~oertio1nri H0 _ P Ymgmemis · ° ·· °·$““’“ H5 `“°»mi -p’°m°- w “. ‘‘‘‘ "‘ ‘‘‘‘ * for damages against-oiiicials--N--u 115 powereontai-red. -..-... - .-...-.--.- 110 -·-· ante ofiinality of decisions of  110 €°1’°"° '1° C°“$¥°” ---~-—- :: —-·——-- H5 modmutiou bf supreme Coun; ____ 111 claims for refunding or creditinicerro- dpp“L ____ ;__ ____ ___ _; lu neously collected taxes, e ., to .. . _ — · . T bepresentsdin four years -... . 115 ¤'1'1·1¤ XU GIUIRAL A11!¤¤B‘1'lA'l‘¤l PBO- not allowed, if barred by limitation, ·>’Y¤¤¤N¤- --..-- - --. 111 · when Act or 1921 enacted ...__ 116 xtwd ‘ · suitsfor recovery of illegally c llect d i°°°'°l11?Z$`i°i iYK°-f ..... if-EYE'? 111 1¤¤e=r»5ge1_%i¤;g11C:¤¤wed° ¤¤1e;¤ H6 ml on ,.,,8,- ,1, · c mmissioner-- °°f°r°°·enoge,.--gli°Ii°ffl’.ii(ll’?K°Z 111 ;11¤weg;11e:;1er1:¤x1>e¤1ge<;; noitkh--- 116 taxpayers to keep records, make re- 1¤1°. 11 91111 11 3 110 00- ml-¤,· ·· égc _____ _ ______________ 112 _ tion of disallowanoe -.--... 116 returns maybe requiredof any person- 112 P1’*°1' 11111** 110* ¤·0°°*°d --—--··· 110 not exoeedmg $10 may be acknowl- failure to pay tax, make returns, etc., edged without out -.... - ..... 112 amisdeamoauor ...-.-..--- 116 odicials authorised to administer punishment for, in addition to other Olthl to --...-.-.---......... 112 penalties ..,....---........_-. 116
 * Di1‘ilI Wi$hd1’¤W¤ 110111 b°¤d°d restriction on making unnecessary .... · 113

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