Page:United States Statutes at Large Volume 53 Part 1.djvu/713

 INDEX Collection-Continued. Suits by United States-Continued. Erroneous refunds, suits to recover § 3746 Fines, penalties, and forfeitures, suits for-- § 3745 Judgments and moneys recovered, disposition of - § 3747 Periods of limitation § 3748 Regulations--- § 3743 Taxes, suits for § 3744 Collection Districts, establishment, num- ber, etc- § 3650 Collectors of Internal Revenue: Accounts, records, and reports- Charges and credits - § 3950 Collection statement, monthly. § 3952 Goods in bond, monthly account of § 3953 Misconduct of officers and agents, re- ports concerning --- 3955 Other accounts §3954 Revenue accounts, quarterly- § 3951 Appointment, compensation, and bond- Advertising, stationery, and postage expenses, payment of - - § 3945 Appointment-- § 3941 Bonds--- §3943 Number-- §3940 Salaries and office expenses allowed § 3944 Suspension § 3942 Covering of collections into the Treas- ury- Collections- Deposit of - --- § 3971 Depositories for - § 3970 Delinquent, distraint against- Personal property, sale of--- § 3976 Proceeds of sale, disposition of. § 3978 Real property, sale of--- --- § 3977 Warrant of distress 3975 Powers and duties- Collection 3961 Collections, completion of - - 3962 Discharge of another collector's duties, prohibition on--- § 3967 Exports and drawbacks, superintend- ence of -- § 3960 Information and returns - - § 3964 Oaths, administration of, and taking of testimony -- § 3965 Stamp supply § 3963 Tobacco, snuff, cigars, and cigarettes §3966 Commissioner of Internal Revenue: Appointment and salary --- _ § 33900 Powers and duties-- - 3901 Page 461 460 461 461 460 460 445 482 482 483 483 483 482 482 480 481 480 481 481 485 485 486 486 486 485 484 484 484 483 484 484 484 484 477 477 Commissioner's Decisions, prohibition of administrative review of- ___ § 3790 Communication. See Transportation and Communication. Compromises, authorization, etc- § 3761 Congress: Refunds and credits in excess of $75,000, annual report to, by Joint Com- mittee on Internal Revenue Taxa- tion --- § 3777 (b) Refunds in excess of $500, reports of, to § 3776 Conveyances, tax on--- § 3482 Copies, evidence of original - -- §8 Copper, import tax on-- § 3425 Corporate Securities, tax on.- - - § 1801 Corporations: Capital stock tax--- § 1200 Income tax on. See Income Tax. Cosmetics, etc., excise tax on § 3401 Cotton Futures: Basic grade contracts, exemption of § 1922 Collection and enforcement- -- § 1928 Contracts, form and validity of- § 1925 Cotton standards --- § 1926 Definitions- § 1931 Other laws applicable § 1934 Penalties--- § 1929 Principal, liability of, for acts of agent § 1932 Secretary of Agriculture, reports of § 1933 Specific grade contracts, exemption of § 1924 Spot cotton, exemption of- .. § 1921 Spot markets, bona fide -- § 1927 State laws, operation of--- § 1935 Tax-- § 1920 Tendered grade contracts, exemption of § 1923 Witnesses, immunity of -- 1930 Cotton Standards, establishment, promul- gation, etc-- - 1926 Credits: Authority to make -- § 3770 Limitation, after periods of - - § 3775 Reports of, in excess of $75,000- § 3777 D Deeds, tax on-- § 3482 Definitions --. - § 3797 Delinquent Taxes, interest on--- - § 3794 Denatured Alcohol See Alcohol, Indus- trial. Deposit Boxes. See Safe Deposit Boxes. Deputy Collectors of Internal Revenue: Acting collector, deputy as -_ - 3995 Bonds-.. -- -.- -- 3992 Page 467 462 466 466 425 la 415 195 169 410 210 214 213 213 215 216 215 215 216 212 210 214 216 210 212 215 213 464 466 466 425 469 468 487 487 CCVIII

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