Page:United States Statutes at Large Volume 52.djvu/1191

 PUBLIC LAWS--CH. 681-JUNE 25, 1938 Bureau of Internal Revenue. Refunding internal- revenue collections. 45 Stat. 398. Proviso. Detailed report to Congress of refunds. 45 Stat. 996. 26 U..S. . 1676. Refunding of proc- essing taxes, salaries and expenses. 49 Stat. 1739, 1747. 50 Stat. 230 . Refunds and pay- ments of processing and related taxes. 49 Stat. 1739, 1747. 48 Stat. 598, 1275; 49 Stat. 782. Tax stamps, re- demption. Unexpended bal- ances available. 50 Stat. 230. Refund of taxes col- lected under designat- ed Acts. 48 Stat. 598, 1275; 49 Stat. 782. Provisos. Claims for refunds. Suits for refunds. R. S. 63226. 2B6. S. C. §1672. 45 Stat. 874 . Restriction on review of findings. BUREAU OF INTERNAL REVENUE Refunding internal-revenue collections: For an additional amount for refunding internal-revenue collections, as provided by law, including the payment of claims for the fiscal year 1938 and prior years and accounts arising under "Allowance or draw-back (Internal Revenue)", "Redemption of stamps (Internal Revenue)", "Refund- ing legacy taxes, Act of March 30, 1928" and "Repayment of taxes on distilled spirits destroyed by casualty", $2,500,000: Provided, That a report shall be made to Congress by internal-revenue districts and alphabetically arranged of all disbursements hereunder in excess of $500 as required by section 3 of the Act of May 29, 1928 (26 U. S . C. 1676), including the names of all persons and corpo- rations to whom such payments are made together with the amount paid to each. Salaries and expenses, refunding of processing taxes: Not to exceed $4,200,000 of the unexpended balance of the funds transferred to the Treasury Department from the appropriation "Exportation and domestic consumption of agricultural commodities, Department of Agriculture, 1936", and made available for the fiscal year 1938 for the purpose of providing for the salaries and administrative expenses of the Treasury Department in making refunds and payments of processing and related taxes, as authorized by titles IV and VII of the Revenue Act of 1936, is hereby continued available during the fiscal year 1939 for the same purpose, including the same objects specified under this head in the Second Deficiency Appropriation Act, fiscal year 1937. Refunds and payments of processing and related taxes: For refunds and payments of processing and related taxes as authorized by titles IV and VII, Revenue Act of 1936, for refunds of taxes erroneously, illegally, or otherwise wrongfully collected, under the Cotton Act of April 21, 1934, as amended (48 Stat. 598), the Tobacco Act of June 28, 1934, as amended (48 Stat. 1275), and the Potato Act of August 24, 1935 (49 Stat. 782); and for redemption of tax stamps purchased under the aforesaid Tobacco and Potato Acts, fiscal year 1939, $50,000,000, together with the unexpended balance of the funds made available to the Treasury Department for these purposes for the fiscal year 1938 by the Second Deficiency Appro- priation Act, fiscal year 1937. For the refunding, which is hereby authorized, in accordance with rules and regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, of all amounts collected by any collector of internal revenue as tax (including penalties and interest) under the Bankhead Cotton Act of 1934 (48 Stat. 598), as amended, the Kerr Tobacco Act (48 Stat. 1275), as amended, and the Potato Act of 1935 (49 Stat. 750), fiscal year 1939, so much of the appropriation in the immediately preced- ing paragraph as may be requisite is hereby made available for the purposes of and in accordance witth e provisions of this paragraph: Provided, That no refund shall be made or allowed of any amount paid by or collected from any person as tax under such Acts, unless, after the date of the enactment of this Act, and prior to July 1, 1939, a claim for refund has been filed by such person: Provided further, That no refund shall be denied upon the ground that a proceeding to recover had become barred by the limitation provisions of such Acts, or by the provisions of section 3226, as amended, of the Revised Statutes, or by the provisions of section 608 of the Revenue Act of 1928: Provided further, That in the absence of fraud all findings of fact and conclusions of law of the Commissioner of Internal Revenue 1150 [52 ST.T.

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