, " \ . · · ` IND! Internal .Rex{enue—rContlnued . _ .. . .l K Oiiicers and €lB})10}f€€,S*i··(j0i]l§1I11l€d · _ ' Penalty for failure to collect, account for and pay over _ certain taxes, p.—851, { 1266; p. 2023, § 1266 R, ° ‘ ' Per diem in neld work, p. 728, { 57 · - - . . -_ _Personal* injuries reeeivedin line ‘of, duty; action for daznages against wrongdoer, p. 7$, S 69 ‘ _‘ ,_ I Seizures by revenue omcers, of 728, { 61 ·_ Oleonnargarine . _ A · p · _ A ` Assessment of tax when sold without stamps, p. 777, · Deanition, p. 777, § 541, , . , n l' “N Destruction of stamps on- emptied packages, p.: 778, x Fines, penalties and forteitures, recovery ·by action, `· 1.778,5558 _ ._ · "` " Forfeiture for removal of stamps, · pg 778, S 553 ‘- Fraud by manufacturer, penalty, ip, _778, it 555 Imported oleomargarine, tax on, ‘p. 777, { 549 ‘. Label and notice on packages, p. 777, S me . . Manufacturers statement of business, mve¤¢q¤1e¤,‘e¢¤.,, Hunufacturersmx, p. 777, { 546 . . _ ‘_ Noncompliauoe with law, penalty, p.— 778, {' 556 · <0ccum·t4on`tax· on mnnufacturersyp. 741, M7 ' sf Oaenses, new by manufacturer, p. 778, { 7 Packing. Muhuons, p. 777, 5 543 ‘ _ ‘ Penalty fm- aannfactnriniwithout paying special tax, p.740,§c194s,7 ·— ” · .- ’~ Penalty for violation of law, p. 777, 5, 544 7 _
{row manufacturer who jms not paid tax,
_ penlty,_p.'778,V{ 551 , · - _ _, I _ `· r 1* r»;~ · »; yszeomarguupe not . branded or· stampedp t _ p•,77B! " - ·' h ' B@hmns for enforcement of law, p. 778, _ { __557 - Béoval from bond for exportation yvitbout payment ` 9f4¥8·!,’!‘@l8$i°¥!§•`P· 778, $55% ‘· A ` Betatlmg, regulations, p. 777, { 543 · _ Staeps, use for payment of taxes, p. 777,·{_546 - . — . wnelmle books and returns, p. 777, I 548 ‘ `0pera*gla@ anla, excise tax, p. 884, { @6; p. 1970, { 886 , , Opera, tax on umlmlons, p, 802, {871 ‘ . l Opium, see Narcotlc edrngs, supra; - , `~ ` Paintings, excise tax on mlea anu leases, p. 804, { 884; p. 1976,{$4 . .Pa,r¤al lnigalidity of revenue law, elfmt, pl 851, { 1271; p. ' Pasemge tickets; stamp tax, rate, p. 806, { 901 78) ; p, 1972, . _{ 961 (8) Qq c Pew nbrolrera· _ no · Amount of tax imposed, p. 743,. {214 ;‘p. 1965, { 214 De nition, p. 748, { 214:; p. 1965, { 214 " 3 0 - , . . ” fenalty for doing bncinem without paylng tai, p. 739, · - §‘192;n.·743,{214;p.1965,{214 ·- - ° Payment of taxes, see Collection and payment of taxes,
• .., `.
Peaaltla `. _ · . _
Collectionas part of tax, p. 731, { 98; p. 1962, { 98 ‘ ·
` Costs in `actions to recover, p. 942, { 817 ‘ » · Z , L Failure to pay certain taxes or to make returns, p. 850, · »§126,5;p.·lb022,{1%, >» _· ‘ ' 5 Manufacturing or dmllng in Elled cheese without pay- · ·` _ ing special tax, p. 749, {196 . ‘ , e Philippine islands ,‘ ~ · - _ ‘“ Appllublllty of revenue Jaw, p. S50, { IM4 ‘ Drawnack on articles Qshipped to Philippines, p. 841, Photogramlc mms and plates, excise tax. on sale or lease, p. 863, {831 (5) ; p. 1970, { 881 _(6)j, ._ ‘ ‘ _
M \ A .
FX ‘ ‘ , \ `2290 Internal Revenue-iContinued_ I . ~ Pipes for smoking tobacco, excise tax on sales; p. 804, . ` §881£7l:v·1970.§881‘(.7) ’ · ‘ Playingcards, taxation,.see Sauer Turns Porto·Rico. _— “ . . · . Applicability of revenue ,law,.‘p. 860, of 1264 Articles going lnto Porto. Rico exempt from, tax, p. 841, Stamps for payment of taxon articles from Porto Rico, p.`842,·,.$1164 (b) , I _ - ·. _ Taxes on articles Porto. Rico covered lnto the is- ° laid treasury, p. 842, { 1164·_(c) n ,4 J. 'llax on articles of Porto Rican coming into _ United States and vlee versa, p. 811, §7‘1164_ (a) 7 Possession of property w_itB_intent to Maud Unitw States, _ p. 8·M,’§ 1185 . · — Powerstyof attorney; stamp tax, rate, p. @6, ;{ 901 (10) ;` `19'•‘”Z§801 (10) ·_ .- F Prior laws' continued in force for éertaln ‘ purposes, p. 850, Process butter, see Adnlterated and procus or renovated butwfs _ · . . _. . Publicbperformances for proh, tax on admisdons, 802. - £871 — · — . ‘ · L . · neeapm for u;¤· new or collector me gm, p. me, · ‘§§ 112, 113' _ . · ° ° Receivers ln entoroemmt jnrlsdlcuon to ap- D0i¤t,D-849JJ259 Y Y ‘R Records, and returns ot: taxpayers, p.· 7849, § .'1m4;p.v2os1.·•12a4 ·_ . ··. Rectiders of distilled spirits, taxation, see Srxs- Irrs ann Wm ~¤ ·' 0 _ é` ,“ném¤ome¤ts' ‘ · ’ ‘ ·Actions to ver taxes wrongfully collected, p. 73&— t1¤e;p{@x,51¤c , ‘» _ Authority of commissioner, p. 737, { 149; p. 19&, { 149 Compromise otclalms, p. 738, { 1@ , Intermt on claims for refondslorcredits, p. 737, { 153; _p.19®,{153 ._ , RI ·. Qverpayments and overcollections ot tax, dp. 849, { 1256; .· Reopenlnggclalms for refunds or credits under prior g- ,lawa,p.737,$165 _ . i Taxeson distilled splrits,.p. 737, §{ 150-152 . _ Tax pald by stockholder fof personalservlce corporation, p. 2004, { 1065_a · , _ , ‘ Tu: paid on salary by State omcer, p. mw, { 1065 b - _ Tlmefor making claim, p. 738, { 157; p. 1964, _{ 157 , ,, Remedies for. enforcement of revenue laws, p. 849, { 1257; ’ v·2021.|1257\ f · ·` ” Remedies of taxpayers. 7 1 Actions to recover taxes wrongfully collected, p. 738, _ l1¤6:p·1964=;.I156·' ‘ · , injunction against `assessment or collection prohibited, l>·737»·S154 · .— — Jnerunament of" excessive,. dllegal, or erroneously assessed taxeeand. penalties, p. 737, § r19·et seq.; p_. 1o<n,— t‘14s j · . Reopenlng claims arising under prior laws, p. 737,-§ 155 Renovated butter; seesdulterated and process or reno. vated butter}, supra _ . _- . · • Repealed laws, retroactive benents, p. 850, § 1261 Ret"roactix·e`benedts_of certain repealed laajs, p. 850, § 1261 ‘.Retroactlve edect or regulations or Treasury decisions, p. 849, { 1251; p.·2020, § 1251 Returns by taxpayers · » , _ ‘ Aldlng or usslsting in false or frs.udulout returns, penalty, p. 851, { 1267; p. 2)22,~§ 1267 , · Q
