Page:United States Statutes at Large Volume 68A.djvu/36

 XXXVI

INTERNAL REVENUE CODE OF 1954

CHAPTER 69. General Provisions Relating to Stamps. Sec. 6801. Authority for establishment, alteration, and distribution Sec. 6802. Supply and distribution Sec. 6803. Accounting and safeguarding Sec. 6804. Attachment and cancellation Sec. 6805. Redemption of stamps Sec. 6806. Posting occupational tax stamps See. 6807. Stamping, marking, and branding seized goods Sec. 6808. Special provisions relating to stamps CHAPTER 70. Jeopardy, Bankruptcy and Receiverships.

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SUBCHAPTER A. Jeopardy.

Part I. Termination of taxable year. Sec. 6851. Termination of taxable year Part II. Jeopardy assessments. Sec. 6861. Jeopardy assessments of income, estate, and gift taxes Sec. 6862. Jeopardy assessment of taxes other than income, estate, and gift taxes Sec. 6863. Stay of collection of jeopardy assessments. _ Sec. 6864. Termination of extended period for payment in case of carryback SUBCHAPTER B. Bankruptcy and receiverships. Sec. 6871. Claims for income, estate, and gift taxes in bankruptcy and receivership proceedings.Sec. 6872, Suspension of period on assessment Sec. 6873. Unpaid claims CHAPTER 71. Transferees and Fiduciaries. Sec. 6901. Transferred assets Sec. 6902. Provisions of special application to transferees. Sec. 6903. Notice of fiduciary relationship Sec. 6904. Prohibition of injunctions . CHAPTER 72. Licensing and Registration.

833 834 836 836 837 838 838 838 841 843 843 843

SUBCHAPTER A. Licensing.

Sec. 7001. Collection of foreign items

845

SUBCHAPTER B. Registration.

Sec. 7011. Registration—persons paying a special tax. _ Sec. 7012. Cross references.

846 846

CHAPTER 73. Bonds.

Sec. 7101. Form of bonds Sec. 7102. Single bond in lieu of multiple bonds Sec. 7103. Cross references—other provisions for bonds. CHAPTER 74. Closing Agreements and Compromises. Sec. 7121, Closing agreements Sec. 7122, Compromises. Sec. 7123, Cross references CHAPTER 75. Crimes, Other Offenses, and Forfeitures. SUBCHAPTER A. Crimes.

847 847 847 849 849 850

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Part I. General provisions. Sec. 7201. Attempt to evade or defeat tax Sec. 7202. Willful failure to collect or pay over tax Sec, 7203. Willful failure to file return, supply information, or pay tax Sec. 7204. Fraudulent statement or failure to make statement to employees Sec. 7205. Fraudulent withholding exemption certificate or failure to supply information Sec, 7206. Fraud and false statements Sec, 7207. Fraudulent returns, statements, or other documents Sec, 7208. Offenses relating to stamps Sec. 7209. Unauthorized use or sale of stamps Sec. 7210. Failure to obey summons Sec, 7211. False statements to purchasers or lessees relating to tax... .

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