Page:United States Statutes at Large Volume 45 Part 1.djvu/861

 810 SEVE NTIETH CONGRESS. SEss. I. CH. 852. 1928 . Evidena oftax paid . requested by such debtor, give a separate receipt for the tax paid on account of each creditor in such form that the debtor can conveniently produce such receipts separately to his several creditors in sati sfaction of thei r respec tive dem ands up to the a mounts s tated in the receipts ; and such receipt shall be sufficient evidence in favor of such debtor to justify him in withholding from his next payment Surrender to creditor to his creditor the amount therein stated ; but the creditor may, upon asa payment on debt. giving to his debtor a full written receipt acknowledging the pay- ment to him of any sum actually paid and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector 's receipt. turn and determination SEC. 57. EXAMINATION OF RETURN AND DET ERM INA TIO N OF of tax. TAX. To be ma ee as so on as practicable. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. Addieis to tax and SEC. 58. A DDITIONS TO TAX AND PENALT IES. penalties b , 860 . Negligences, etc., pp. 857, 860 . (a) For additions to the tax in case of negligence or fraud in the nonpayment of tax or failure to file return there for, see 835riminalpenalties,p, Supp lem ent For criminal penalties for nonpayment of tax or failure to file return therefor, see section 146. Administrative pro- ceedings. SEC. 59. ADMINISTRATIVE PROCEEDINGS. For administrative proceedings in respect of the nonpayment or 85 Deficiencies, pp. 852- O4(a)aSupplement tax elating bto t title, Band f collection of Additions,pp.858,859 deficiencies. . (b) Supplement M, relating to interest and additions to tax. Transferees and fidu- r cia rie s, pp . 860, 861 . (c) Supplement N, relating to claims against transferees and Ove rpa ym ent s, pp. fiduciaries. 861, 862 . (d) Supplement 0, relating to overpayments. Miscellaneous provi- sions . Part VI-Miscellaneous Provisions aws made applica- ble. SEC. 61. LAWS MADE APPLICABLE. Administrative pro- visions, etc., extended All adminis trative, special, or sta mp provi sions of law, in cluding to. the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this title. Rules and regula- SEC. ti Ru 62. RU LES AND REGULATIONS. To be published. The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title. Act ales in lieu of 1926 SEC. 63. TAXES IN LIEU OF TAXES UN DER 1926 ACT. Table. The taxes imposed by this title shall be in lieu of the correspond- ing taxes imposed by Title II of the Revenue Act of 1926, in accordance with the following table Vol. 44, p. 2L Taxes under this Title Taxes under 1926 Act Secs. 11 and 211 	in lieu of 	Sec. 210 Vol.44, p.39. See. 12	in lieu of 	Sec. 211 Vol.44, pp.47,48. See. 13	in lieu of 	Sec. 230 Vol.44, p.34. Secs. 201 and 204	in lieu of 	Sees. 243 and 246 Vol.44, p.32. Sec. 104 	in lieu of 	Sec. 220 Vol.44, p.19. Supp. E	in lieu of 	Sec. 219 Sec. 101 	in lieu of 	Sec. 208

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