Page:United States Statutes at Large Volume 53 Part 1.djvu/479

 MISCELLANEOUS PROVISIONS 471 section, assessment or collection may not be made, and a tax which has been abated may be reassessed and collected during the time within which, had there been no abatement, collection might have been made. (d) This section shall not apply to any tax imposed by subchapter A or subchapter C of chapter 9. SEC. 3799. INCOME FROM OBLIGATIONS AND MORTGAGES ISSUED BY BY JOINT-STOCK LAND BANKS. Notwithstanding the provisions of section 26 of the Federal Farm Loan Act, 39 Stat. 380 (U. S . C ., Title 12, § 931-3), as amended, in the case of mortgages made or obligations issued by any joint-stock land bank after May 28, 1938, all income, except interest, derived therefrom shall be included in gross income and shall not be exempt from Federal income taxation. SEC. 3800. JURISDICTION OF DISTRICT COURTS TO ISSUE ORDERS, PROCESSES, AND JUDGMENTS. The district courts of the United States at the instance of the United States shall have such jurisdiction to make and issue, both in actions at law and suits in equity, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and process, and to render such judgments and decrees, grant- ing in proper cases both legal and equitable relief together, as may be necessary or appropriate for the enforcement of the internal revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such laws. SEC. 3891. MITIGATION OF EFFECT OF LIMITATION AND OTHER PRO- VISIONS IN INCOME TAX CASES. (a) DErINmToNs.-For the purpose of this section- (1) DETERfINATION.- The term "determination under the in- come tax laws" means- (A) A closing agreement made under section 3760; (B) A decision b the Board of Tax Appeals or a judgment, decree, or other order by any court of competent jurisdiction, which has become final; or (C) A final disposition by the Commissioner of a claim for refund. For the purposes of this section a claim for refund shall be deemed finally disposed of by the Commissioner- (i) as to items with respect to which the claim was allowed, upon the date of allowance of refund or credit or upon the date of mailing notice of disallowance (by reason of offsetting items) of the claim for refund, and (ii) as to items with respect to which the claim was dis- allowed, in whole or in part, or as to items applied by the Commissioner in reduction of the refund or credit, upon ex- piration of the time for instituting suit with respect thereto (unless suit is instituted prior to the expiration of such time). Such term shall not include any such agreement made, or decision, judgment, decree, or order which became final, or claim for refund finally disposed of, prior to August 27, 1938. (2) TAXPAYER. -Notwithstanding the provisions of section 3797 the term "taxpayer" means any person subject to a tax under the applicable Revenue Act. (3) RELATEDr TAXPAYER. -T he term "related taxpayer" means a taxpayer who, with the taxpayer with respect to whom a deter- mination specified in subsection (b) (1), (2), (3), or (4) is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission, allowance, or disallowance therein referred to was made, in one of the following relationships: (A) husband and wife; (B) grantor and fiduciary; (C) grantor and

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