Page:United States Statutes at Large Volume 68A.djvu/35

 TABLE OF CONTENTS CHAPTER 65. Abatements, Credits, and Refunds—Continued SUBCHAPTER B. Rules of special application. Sec. 6411. Tentative carryback adjustments Sec. 6412. Floor stocks refunds Sec. 6413. Special rules applicable to certain employment taxes Sec. 6414. Income tax withheld Sec. 6415. Credits or refunds to persons who collected ^ certain taxes

Sec. 6416. Certain taxes on sales and services Sec. 6417. Coconut and palm oil Sec. 6418. Sugar Sec. 6419. Excise tax on wagering Sec. 6420. Cross references

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CHAPTER 66. Limitations.

SUBCHAPTER A. Limitations on assessment and collection. Sec. 6501. Limitations on assessment and collection Sec. 6502. Collection after assessment Sec. 6503. Suspension of running of period of limitation. Sec. 6504. Cross references ._ SUBCHAPTER B. Limitations on credit or refund. Sec. 6511. Limitations on credit or refund Sec. 6512. Limitations in case of petition to Tax CourtSec. 6513. Time return deemed filed and tax considered paid Sec, 6514. Credits or refunds after period of limitation. Sec. 6515. Cross references . SUBCHAPTER C. Mitigation of effect of period of limitations. Sec. 6521. Mitigation of effect of limitation in ca.se of related taxes under different chapters SUBCHAPTER D. Periods of limitation in judicial proceedings. Sec. 6531. Periodsof limitation on criminal prosecutions. Sec. 6532. Periods of limitation on suits Sec. 6533. Cross references. .

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CHAPTER 67. Interest.

SUBCHAPTER A. Interest on underpayments. Sec. 660L Interest on underpayment, nonpayment, or extensions of time for payment, of tax Sec. 6602. Interest on erroneous refund recoverable by suit . SUBCHAPTER B. Interest on overpayments. Sec. 6611. Interest on overpayments. Sec. 6612. Cross references CHAPTER 68. Additions to the Tax, Additional Amounts, and Assessable Penalties. SUBCHAPTER A. Additions to the tax and additional amounts. Sec. 6651. Failure to file tax return Sec. 6652. Failure to file certain information returns Sec. 6653. Failure to pay tax . Sec. 6654. Failure by individual to pay estimated income tax Sec. 6655. Failure by corporation to pay estimated income tax Sec. 6656. Failure to make deposit of taxes Sec. 6657. Bad checks-. Sec. 6658. Addition to tax in case of jeopardy Sec. 6659. Applicable rules SUBCHAPTER B. Assessable penalties. Sec. 6671. Rules for application of assessable penalties. Sec. 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax Sec. 6673. Damages assessable for instituting proceedings before the Tax Court merely for delay. Sec. 6674. Fraudulent statement or failure to furnish statement to employee

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