Page:United States Statutes at Large Volume 44 Part 3.djvu/1569

 mnnx. 2981 Revenue Act of 1926-Continued. PRG- Revenue Act of 1926-Continued. o Pan. additio1x11a11 p11nisiu1x1g:111t for ycillfully punishmen1:1fo111;'1i1l§ stateme1n1t that tax 121 ng -o co pay e. any isin u price e ........ _ tax.: ._-- -1 ..... l- -: -, .... I .... 116 that part of price is due to tax ...... 122 ““"““:1.1I1i$§c;Z“.i’§f§i,”;'1'i€.‘?.'fT 116 “‘““;;,§‘s‘§?§€;iZ§Z, L°§",§¥’f‘I’}‘I gg puni cn or ................... 117 re ations to preecri ........ additional penalty for willful refusal to additional exemption of 4 and 4% per pay, etc., other than income and cent Liberty bonds from surtax, estate taxes; exceptions ........ 117 etc ........... - .............. ‘122 property levied upon, to be surrendered for two years after end of World War; to collector; exception-, ....... 117 for three years more .......... 122 liability for refusal; limit .......... 117 additional; and in lieu of former ex- "person" liable for violations ___.___. , 117 emption ............,........ 122 violations of revenue laws to be re- Liberty bonds etc., accepted in lieu of 118111port$1d to d1;111r1ct attorney ..... 11 1per:1z1nal sgirety  by law, 122 men requi ................ e ec erco · sn on per- administrations of oaths by specified mitted,-,: _............. -,,·-- 122 revenue oiiicials, authorized .... 117 return to depositor when perform- divulging information received by rev- ance completed .............. 123 enue officials, unlawful ......... 117 retention for protection of subcon- unauthorized publication of income re- tractors on default of grincipal, 123 111:11;-ni, unlskwful ............. 111 118 prioéity, gte., of United tates not 1211 pen y or o enses· d1T ° a ccte ...................... offender ....... I ............. 118 inconsistent laws modiiied- ......... 123 inquiries to be made by deputy col- not applicable tojudicial securities-, 123 111lec$1ors ..... -,_--11.,1-111; ...... 118 bill in11>hance1·y16s11111itl11L>111·i?1;d1to enforcg annu re urns require o payers: en on a ‘ or unpai details specified ............... 118 taxes ........................ 123 by revenue oilicer with consent of proceedings and determination ...... 123 party failing ............. - .... 118 sale on decree, and distribution of notice to be given if no retum ren- proceeds ..................... 124 dered- ............... - ....... 118 persons having prior liens for, may summon? Sor fai11ure to make, or mak- 118 1'6&.8t Co;n1111i1issioner_to tile .... 124 ing a e re urns e c--- ........ on ure o mmzssioner may authority of district collector; mpetition court ................ 124 corporations, etc., included .... 119 ion if1petition granted ....... - 124 interest allowed on claims for credits or adjudica ion by court- .......... 124 refunds ...................... 119 property liableto distraint, if not divis- time pgriod; for additional assess- 1111 _ _ 1lgle11may1be sold as §1ghole-:-, 124 men s ................, ...... distrn u on o pre s r paymg meaning of specified terms ....... 119 tax, etc ...... ' .... l ........... 124 application to refunds, etc., after special deposit for- .............. 124 _ ¤¤¤<=1¤¤¤¤1 h¤¤·¢¤f --- r · 119 all inter-mi meme ms¤,_see. to be ae- °¤ Judgments by C°‘{*"* °f 01¤¤¤¤ f°Y posited daily into the 'l‘reasury, 124 11 erroneous collections, etc .......  · Sumo in compromise' etcq as 5 y any court ................... · ‘ _ _______________ 125 United States notes or certificates, and oosgggloalodgpoggtbo trauslnitted to uncertified checks, accepted for tho Commissioner _____________ 125 _ other than stamp taxes  120 special account 1 for designated receipt? for taxes to be given-by col- 120 rooogpto _________ - _____________ 1 25 ec ors ....................... · to debtor for separate creditors; evi- 1   g$1§oot§¤g§ 125, <1¤¤<=¤ of P¤Y¤}¢¤*» ¤¢¤ ~ 120 reruns ol rejected offers ot com- fractiogs of a cent disregarded; exccp- 120 promise; surplus of proceeds ion ......................... 1 _____ _ ______ 2 discretionary methods may be used for real mgom  t gan of ddim 1 5 collecting other than income, neg: t 3 lérlgs Y be seized °‘*““’· °“d “°"·“‘P *“"°’ ~··-  12° gm b Bgiigem oiftside or tné administrativ% %c., stamp provi- 1211 diséhcg 125 sions app ca e ...., .......... °  T" °'‘‘’ "' was for ove ayments or Ovsmuec. e¤¤=·¤* fm ·1*=*1¤¤* ·¤¤e¤*¤1 ---—— 125 tions O? admission or excise 111 -r~¤¤=1 gggggtg ·gg=¢,·;g=Pg;t;>¤r 125 taxes ............,........... · ’ “' °¤P01'l’¤ 0f l°0b¤°°°» °l°°·» mt t*x**bl° ·rrr1.s xu. onmuaar. raovzsrous ...... 125 mr h¤it°5u°d°rii£"é{e*`ir""é `````  al r s · tes parts or not H un expo r . 8.1 ..... repe o esi venue jurisdiction of district courtspto secure 1111 Ac111of $4, at speciied dates,-  tmtim" ' ony etc ,..-....--..-... income ax- ..-...-..-..-..-.-..-. inue of orders: Erocesses, etc .,,,... 121 administrative provisions excepted, 125 addi1;1i1•1>1nal to ot er enforcement rem- 121 esgze tax -.-,...-,,.,-,,,,,.-,. -, ss -.,..-.._ - ,-,,-..-,.-.,, gi ax .,.-,..,,,.,,,, ,,--,..,-- , concurrent with Court of Claims for tax on cigars, etc ..,,-,.,-,.,,--,- 126 recovery of erroneous collec- new rates effective in 30 days- .-,. 126 tions, etc., if collector dead- ..,. 121 tax on admission and dues ,....,-, 126

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