Page:United States Statutes at Large Volume 45 Part 2.djvu/1524

 3178 InC01M TQZ, Title I, Revenue Act of 19f8- Continued. addition to tax as deficiency, in case of ne~igence;rates _____________ _ in case of fraud; ratzs __________ _ addition for nonpayment __________ _ interest prescribed, if tax not paid when due ________________________ _ when extension granted, and tax and interest not paid _____________ _ for deficiency, etc., not paid on notice and demand _________________ _ for nonpayment of prorated instaU- ments ______________________ _ interest rate payable by fiduciaries ___ _ to be collected if time for payment extended____________________ _ on extension of time for deficiency; additional, if not paid ________ _ on jeopardy assessment collections; additional, if not paid in full __ _ on unp~d clai~ in bankruptcy and recelVershlps __________. ______ _ additions to tax, on removal of prop- erty or departure from United States ______________________ _ claims against transferees and fiducia- ries ________________________ _ collection of tax on transferred asset.s same as deficiencies __________ _ liability of transferees; fiduciaries __ _ determination of amount________ _ limitation of assessment on trans- ferees _______________________ _ transferee of a transferee ________ _ one year after court proceedings ___ _ limitation of assessment of fiducia- ries ________________________ _ provisions on death of taxpayer, or terminated corporation _______ _ suspension of statute of limitations, after notice mailed, etc _______ _ until final decision of Board _____ _ address for notice of liability of fidu- meanin~a3"t;;f~;~e;, ============= powers of taxpayer transferred to fidu- ciary on notice'to Commissioner_ assumed by fiduciary of transferee __ manner of notice_________________ _ overpayments; credits for, if install- ment payment exceeds credited amount_____________________ _ credit or refund if amount already paid ________________________ _ for refund or credit of tax then due ________________________ _ period of limitations____________ _ limit of amount ________________ _ restriction on credit or refund, if de- ficiency notice mailed tax~ payer, and petition filed with Board______________________ _ exceptions; if overpayment decided by Board ___________________ _ excess collected ________________ _ collection after statutory limita- tion ________________________ _ credit or refund on decision of over- payment by Board; limitation __ refund or credit for excess withheld at source ______________________ _ IncoTporationlf, D. C ., Catholic University of America, char- ter extended _________________ _ INDEX. l'aa:8. 858 858 858 858 858 858 858 850 859 859 859 859 860 860 860 860 860 860 860 860 860 860 860 861 861 861 861 861 861 861 861 861 861 862 862 862 862 862 862 862 402 Incorporations, D. C.- Continued. Psa:e. name of Saint Vincent's Orphan Asy- lum chanp;ed to Saint Vincent's Home and SchooL____________ 945 Increase of tM Navy (8138 Naval Estab- lishment arid Navy), IncurableB, D. C., Washington Home for, appropriation for care of indigent pa- tients ____________________ 674,1291 Indemnity, LOlft Mail Matter, appropriation for, registered, insured, and collect on delivery, domestic_ 101 .! 105~ for loss or injury of 'international maiL _____________________ 191,1053 deficiency appropriation for, domestic_ 43, 45, 50, 936, 1622, 1674 for, international______ 43,45,50,936,1674 for, international, registered _____ 936,1622 fees charged for_____________________ 469 uniform system f)f registration and, may be established ___________ _ Independent EBtablishmentB, D. C ., supplies for, to be procured and d;s- tributed by The General Supply 469 Committee____ ____ __ ____ __ ___ 1342 Independent Offtees Act, 1930, appropriation for President________ 373,1230 for Vice President______________ 373,1230 for Executive Office ____________ 373,1230 for Executive Mansion and grounds_ 374, for Alien Property Custodian ______ _ for American Battle Monuments 1230 574 Commission _______________ 574, 1231 for Arlington Memorial Bridge Com- mission ___________________ 575,1232 for Board of Mediation _________ 575,1232 for Board of Tax Appeals _______ 576, 1233 for Efficiency Bureau ___________ 576, 1233 for Civil Service Commission ____ 576, 1233 for Commission of Fine Arts ____ 577,1234 for Employees' Compensation Com- mission ___________________ 577,1235 for Federal Board for Vocational Education ________________ 578,1235 for Federal Power Commission __ 579,1236 for Federal Radio Commission ___ 579,1236 for Federal Trade Commission ___ 579, 1236 ~r General Accounting Office ___ 579, 1237 t'?Ir Housing Corporation_ _ __ ___ _ 580, 1237 for Interstate Commerce Commis- sion ______________________ 581, 1238 for National Advisory Committee for Aeronautics_ _________ __ 582, 1240 for Public Building" and Public Parks of the National Capi- taL ______________________ 583,1241 for Smithsonian Institution _____ 583, 1241 National Museum____________ 584,1242 for Tariff Commission __________ 584, 1242 for United States Geographic Board_ 58.5, 1243 for United States Shipping Board_ __ 585, 1243 for Merchant Fleet Corporation_ 586,1244 for Veterans' Bureau ___________ 587,1245 salaries in District of Columbia under, limited to average rates under Classification Act __________ 583,1247 if only one position in a grade ___ 589, 1247 allowance In unusually meritorious cases _____________________ 580, 1247 restriction not applicable to clerical- mechanical service _________ 589, 1247

�