Page:United States Statutes at Large Volume 53 Part 1.djvu/718

 INDEX Fish Oils, Imported-Continued. Tax, imposition of --- __ _.. __- § 2490 Rate of. --- ---  --- - § 2491 Taxingprovision, constructionof_ § 2492 Flour. See Mixed Flour. Foreign Corporations: Capital stock tax_ § 1200 (b) Formation, etc., returns as to - § 3604 Income tax on. See Income Tax. Forfeitures --- .- -- -- -. § 3793 Cross references -- § 3727 Custody of seized goods prior to judicial proceedings. ---. . -- § 3721 Customs laws applicable --- § 3726 Goods valued at $500 or less -_ § 3724 Judicial proceedings to enforce_ § 3723 Perishable goods, special disposition of § 3722 Seizure of forfeitable property__ § 3720 Stamping, marking, and branding seized goods- - § 3725 Fortification of Wines--- § 3032 Amelioration and, power of Secretary to authorize without supervision § 3035 Brandy or spirits used in, tax on_ § 3031 Sweet wine, supervision of § 3034 Wine spirits, withdrawal of - - - § 3033 Frauds, expenses of detection and punish- ment of- § 3792 Fruit Brandy, exemption of distillers of, from certain requirements - - § 2825 Fuel Oil, import tax on.- --- §3422 G Gas Oil, import tax on- § 3422 Gasoline: Excise tax on--- §3412 Import tax on --- §3422 General Administrative Provisions: Abatements, credits, and refunds. -- - - - Assessment-- Collection -- - Information and returns-- Miscellaneous provisions --- General Counsel, Department of the Treasury, appointment, salary, and duties -- § 3930 Gift Tax: Abatement, claims in .- 1014 Additions to the tax in case of- Deficiency §1019 Delinquent return-- § 1018 Nonpayment-- § 1023 Assessment and collection, period of lim- itation upon-- - - 1016 Suspension of running of § 1017 Assessment and collection of deficiencies § 1012 Page 267 267 268 169 436 468 460 457 460 458 458 458 457 460 350 351 348 351 351 467 316 414 414 413 414 464 442 445 435 467 479 152 153 153 154 153 153 149 Gift Tax-Continued. Bankruptcy and receiverships, immedi- ate assessment, etc § 1015 Charitable, etc., gifts, deduction for, in computing net gifts - - § 1004 (a) Citizens or residents of the United States, deductions in computing net gifts - § 1004 (a) Claims in abatement - _____ § 1014 Computation- § 1001 Consideration, transfer for less than adequate and full- § 1002 Credits and refunds--- § 1027 Deductions - § 1004 Deficiencies- Additions to the tax in case of § 1019 Assessment and collection of_ § 1012 Definition § 1011 Interest on --- § 1021 Jeopardy assessments--- § 1013 Definitions -- § 1030 Extended payments, interest on_ § 1020 Fiduciary relationship, notice of_ § 1026 Gifts made in property --- § 1005 Imposition of tax § 1000 Interest- Deficiencies-- § 1021 Extended payments --- § 1020 Jeopardy assessments -- § 1022 Jeopardy assessments- § 1013 Interest on -- § 1022 Laws made applicable § 1028 Lien for tax- § 1009 Limitation upon assessment and collec- tion, period of--- § 1016 Suspension of running of - - -- § 1017 Net gifts--- § 1003 Nonpayment, additions to tax in case of- § 1023 Nonresidents not citizens of the United States, deductions in computing net gifts-.- --- --- § 1004 (b) Payment of tax, time of; extensions, etc § 1008 Penalties -- § 1024 Property, gifts made in § 1005 Publicity of returns -- § 1031 Rate schedule § 1001 (a) Receiverships, immediate assessment, etc §1015 Records and special returns -. § 1007 Refunds and credits-- § 1027 Returns § 1006 Delinquent, addition to tax in case of - § 1018 Examination of, and determination of tax-- §1010 Publicity of -- § 1031 Records and special-§ 1007 Rules and regulations.. -- - -- § 1029 Page 152 147 147 152 144 146 156 146 153 149 149 154 151 157 154 156 148 144 154 154 154 151 154 157 149 153 153 146 154 147 148 155 148 157 145 152 148 156 148 153 149 157 148 157 CCXIII

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