Page:United States Statutes at Large Volume 45 Part 2.djvu/1722

 3376 Revenue Act of 19t5-Continued. income tax for 1928 and succeeding years; returns of brokers ______ _ collection of foreign items_________ _ tax on estates and trusts__________ _ partnerships not taxable __________ _ tax on income of partners from __ _ returns of, to be made__________ _ tax on life insurance companies ____ _ insurance companies, other than life or mutuaL _______________ _ mutual insurance companies other thanlue ____________________ _ tax on nonresident alien individuale_ foreign corporations ____________ _ income from sources within posses- sions of the United St~tes _____ _ China Trade Act corporations _____ _ assessment and collection of defi- ciencies _____________________ _ jeopardy &BSeBBments ___________ _ bankruptcy and receiverships ____ _ limitations on ________________. __ suspension of running of statute of limitations __________________ _ interest, and additions to the tax ___ _ claims against transferees and fidu- ciaries ______________________ _ overpayments___________________ _ TITLE II. MISCELLANEOUS TAXES________ _ Estate Tax, deduction in case of non- resident decedents ___________ _ suspension of statute of limitations__ in transferees or fiduciary cases __ _ credit of gift tax _________________ _ Tax on AdmiBBion and Dues_________ _ Excise Taxes ______________________ _ automobile tax repealed __________ _ refund to manufacturer, producer, or importer _________________ _ refund to vendee _______________ _ refund of automobile accessories tax, conditions_______________ _ cigar packages provisions ___________ _ Special Taxes__________. ____________ _ tax on use of foreign built boats, repealedL ____________________ _ narcotic license tax_______________ _ Stamp Taxes ______________________ _ . exemption of stock, etc., of agricul- tural cooperative associations __ _ steamship tickets ________________ _ sales at post office ________________ _ LJquorTax _______________________ _ tax on still wines _________________ _ grape brandy, etc., used in.fortuying_ cereal beverages, repealed _________ _ TITLE III. AMENDMENTS TO IIl211 INCOME TAX ________________________ _ snepension of running of statute of limi- tations applicable to deficiencies of affiliated corporations ______ _ extension. of .time for payment of de- fiClencles ____________________ _ request for prompt assessment by exec- utor,etc ____________________ _ suspension of running of statute of limi- tations in deficiency proceedings_ in transferee C&se8________________ _ waivers after expiration of period of limitation ___________________ _ &BBe8sment at any time on consent of CommiBBioner and taxpayer ___ _ collection of tax by distraint; time limit extended by agreement___ _ INDEX. 837 838 838 840 840 842 842 844 846 847 849 850 851 852 854 856 856 857 857 860 861 862 862 862 863 863 863 865 865 865 865 866 866 867 867 867 867 867 867 867 868 868 868 868 869 869 869 869 870 870 870 870 870 Revenue Act oj 19B5-Continued. Pa£e. agreements for extension valid, if en- tered into before January 1, 192L 870 validity of prior waivers not affected_ 871 on finding 0; Board of overpayment and no deficiency amount to be de- termined by Board____________ 871 time limit for credit or refund_ _____ 871 TITLE IV. ADMINISTRATIVE PROVISIONS___ 871 Board of Tax Appeals; procedure_____ 871 assignment into divisioDs, hearings and determination by _ __ ______ 871 report of division the report of Board, unleBB reviewed_ _ __________ ___ 871 deficiency established, u Board dis- miBB petition for redetermina. - tion_________________________ 871 date of decision___________________ 872 decision of no deficiency, u assess- ment barred by limitation_____ 872 prior findings continue as prima facie evidence_____________________ 872 procedure on hearings; decisions to be made by a member_________ 872 proceedings opened to the public; stenographically reported______ 872 rules and practice to be observed_ _ 872 in fraudulent intent to avoid tax, burden of proof on Com- IniBBioner _ _ ___________ _______ 872 effect of mailed notices__________ 872 to report in writing of its findings___ 872 in transferee proceedings, Commis- sioner to show liability of trans- feree________________________ 872 transferee entitled to examination of books, etc., of taxpayer's liability______________________ 872 Bubpamas authorized for produc- tion thereoL _ _ __ ______ __ ___ __ 872 court review of deficiency determined by; provisions for suit_________ 873 filing bond for payment of finally deterInined deficiency _ _ _ _ _____ 873 filing jeopardy bond under in- come or estate laws___________ 873 reduction of bond upon payment, be- f o~ fil}ng thereof, in part of de- fiClenCles___ ___________ _______ 873 on disallowance of deficiency, amount to be credited or refunded, or col- lection abated________________ 873 suits to restrain enforcement of liabili- ties of transferee or fiduciary, not to be maintained in any court_. _ 873 Treasury decisions amended by subse- quent regulations or decisionEr, may be applied without retroac- tive effect__ __________________ 874 agreement authorized by ComIniBBioner, etc., with any person, as to prior taxable period_ __ _____________ 874 finality of, except for fraud________ 874 not to be reopened by United States officers, etc_ _ _ _ _ _______ 874 not to be disregarded, etc., in any suit, etc_____________________ 874 repeal after thirty days of former pro- visions as to cases settled without protest______________________ 874 tax &BSeBBed after expiration of period of limitation, considered over- payment_____________________ 874 refund of tax considered erroneous; exceptioDB___________________ 874

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