Page:United States Statutes at Large Volume 45 Part 1.djvu/928

 SEVENTIETH CONGRESS. SESS. I. Cs. 852 . 1928 . 877 (2) In the case of a refund, from the date of the overpayment REVFNUEACTOF1928 to a dat e preceding the d ate of the refund ch eck by not mo re In case of a refund. than 30 days, such date to be determined by the Commi ssion er. Meaning of "add - (b) As used in this section the term "additional assessment" t 9•nal asse ssmen t ." means a further assessment for a tax of the same character previously paid in par t, and inc lu des the as ses sm ent ofa deficiency of any income or estate tax imposed by the Revenue Act of 1924 or by any subsequent revenue Act. Forme r pro visi ons r e- (c) Section 1116 of the Revenue Act of 1926 is repealed. p voi44, p.119. (d) Subsections (a), (b), and (c) shall take effect on the expira- Effective date, etc. tion of thirty days after the enactment of this Act, and shall be applicable to any credit taken or refund paid after the expiration of such period, even though allowed prior thereto. Interest on judg- SEC. 615. INTEREST ON JUDGMENTS. ments. Jud icial Code. (a) Section 177 of the Judicial Code, as amended, is amended to vol . as, p. 1141, read as follows amended. "SEC . 177. (a) No interest shall be allowed on any claim up to the Allowance restricted on Court of Claims time of the rendition of judgment by the Co urt of Claims, unless j udgme nts . upon a contract expressly stipulating for the payment of interest, ed. 01 .44 ' p' 11s, amend- except as provided in subdivision (b) . "(b) In any ju dgme nt of any co urt rend ered (wh ethe r ag ains t Rate on over- in any court, for United States, a collector or deputy collector of internal revenue, payment of internal a former collector or deputy collector, or the personal representative revenue tax . in case of death) for any overpayment in respect of any internal- revenue tax, interest shall be allowed at the rate of 6 per centum Date. per annum_ upon the amount of the overpayment, from the da te of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue ." (b) Subsection (a) of this section shall take effect on the expira- Effective in 30 days. tion of thirty days after the enactment of this Act . SEC. 616. C OMP ROMI SES -CON CEA LMEN T OF ASSETS. com pro mis e, eon cealment of, etc. Punishment for con- Any person who , in connection with any c ompromise under see- cealing property, false tion 3229 of the Revised Statutes as amended, or offer of such com- statement's, et in 7 c ompro mise s of mter - promise, or in connection with any closing agreement under section no l revenue cases . 606 of this Act, or offer to enter into any such agreement, willfully Ante, p ..•8 . 3220 74. ' p's2o' (1) conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or (2) receives, destroys, mutilates, or falsifies any book, document, or record, or makes under oath any false state- ment, relating to the estate or financial condition of the taxpayer or other p erson li able in respect of the t ax, shal l, upon convicti on thereof, be fined not more than $10,000 or imprisoned for not more than one year, o r both. SEC. 617. JURISDICTION OF COURTS. Jur isdiction ofc ourts. Power to secure testi- (a) If any person is summoned under the internal-revenue laws mony, etc. t o appear, to testify, or to produce books, papers, or other data, the district court of the United States for the district in which such person resides shall have jurisdiction by appropriate process to com- pel such attendance, testimony, or production of books, papers, or other data. b The district courts of the U nited St ates at the inst ance of the Distrlot court s t• issue orders and pro- United States ere hereby invested with siieh jurisdiction to make meo s, er nder ejudg- and issue, both in actions at law and suits in equity, writs and orders ing internal revenue of i nju ncti on, and of ne ex eat re ublica orders ag oint ing rec eiv ers laws. ,p 11, lih t~ , Vo1 .44 12 1, ame nd- and such other orders and process, and to render such judgments and ed , decrees, granting in proper cases both legal and equitable relief
 * ud

�