Page:United States Statutes at Large Volume 45 Part 1.djvu/845

 794 REVENUE ACT OF 1928 Excise taxes, p. 865 . Special taxes, p. 867. Foreign-built boats, p.867. Narcotics, p. 8 67 . Stamp taxes, p. 867. Liquor taxes, p. 868. Amendments to 1926 income tax, p.869. Administrative pro- Visions, p. 871 . General provisions, p. 5. 8. SEVENTIETH CONGRESS. SEss. I. CH. 852 . 1928 . PART III-EXCISE TAXES Sec.421. Automobile tax. See. 422 . Refund of automobile tax to manufacturer, See. 423 . Refund of automobile tax to vendee. See. 424 . Refund of automobile accessories tax. See. 425 . Cigar packages. See. 431. Tax See. 432. Tax PA RT IV-SPECIAL TAXES on use of foreign-b uilt boats. on narcotics. P ART V- STAMP TAXE S Se c. 44 1 . Instruments of agricultural See. 442. Tax on steamship tickets. Sec .443. Sale of stamps at post offices. PA RT VI-LIQUOR TAXES Sec.451. Tax on still wines. See. 452 . Tax on grape brandy used in fortifying. See. 45 3 . Tax on cereal b everages. TITLE III-AMENDMENTS TO 1926 INcoME TAX Sec. 501. Affiliated corporations-Statute of limitations. Sec. 502. Extension of time for payment of deficiencies. See. 503. Request for prompt assessment. Sec. 504 . Suspension of running of statute of limitations. See. 505. Same-Transferee cases. See. 506 . Waivers after expiration of period of limitation. See. 507. Overpayments found by Board of Tax Appeals. TITL E IV- ADMIN ISTRA TIVE PRO VI SIO NS Sec. 601 . Board of Tax Appeals-Procedure. Sec. 602. Board of Tax Appeals-Transferee proceedings. Sec. 603. Board of Tax Appeals-Court review of decision. See. 604. Suits to restrain enforcement of liability of transferee or fiduciary. See. 605. Retroactive regulations. See. 606 . Closing agreements. Sec. 607. Effect of expiration of period of limitation against the United States. Se e. 608 . Effect of e xpiration of period of l imitation aga inst taxpaye r. See. 609 . Erroneous credits. See. 610. Recovery of amounts erroneously refunded. See. 611 . Collections stayed by claim in abatement. Se e. 612 . Repeal of section 1106(a) of 1926 Act. See. 613. Lien for taxes. See. 614. Interest on overpayments. Sec .015. Interest on judgments. See. 616 . Compromises-Concealment of assets. Sec. 617 . Jurisdiction of courts. Sec. 618. Examination of books and witnesses. Sec. 619 . Minor administrative amendments. TITLE V-GENERAL PROVISIONS See. 701 . Definitions. Se c. 702 . Ba sis of property upon sale by estate-Retr oactive. See. 703. Deduction of estate and inheritance taxes-Retroactive. Se c. 704 . Ta xability of trusts a s corporations-Retro active. Se e. 705 . In stallment sales-Retr oactive. Se e. 706 . Co ntributions to chari ty-Retroactive. See. 707. Income tax on sale of vessels built before 1914. Sec. 708. Definition of the term "motor boat". See. 709 . Remission or mitigation of forfeitures. Sec. 710. Refunds and credits to be referred to Joint Committee. See. 711 . Commissioners of Court of Claims. Sec. 712. Bureau of Internal Revenue-Details to Washington. See. 713, Salaries of collectors of internal revenue. Sec. 714. Repeals. Sec. 715 . Separability clause. Sec. 716. Effective date of Act. producer, or importer. cooperative assoc`-ations exempt.

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