Page:United States Statutes at Large Volume 44 Part 1.djvu/1976

This page needs to be proofread.

§94‘ TITLE ·26.·—-INTERN _e£ the Godefwas. repealed by ,A‘ct at Feb. 26, 1,926,- e.`27,‘ 5 { 1299, 44 Stat.- 125, te lake elect ns of thet dale. The subject B matter of the. repealed statute was reenacted without change in ‘ § 1115 at we Act at 1928 (44 Stét. 117), to take etectes nt P `theabeve déte- _ `F _· 9 _S s4.Nemémh1em¤~mby¤»11¤e¢¤»;·¤¤¤¤l¤»¤s. ’ , T wswtian N4! This 8 annie! ·g·e¤ac¤d.·-The provision of 5 1018 et the zevwue Act et 1924, constituting s 94‘ of Title 26 of the Gede, was rwenled, by Act et Feb. 26, 1926, c. 27, `§ 1290,44 Stat. 125, tp take eEect‘¤n pt thhtdste. ” The subject _ mattw et the i·epea1eaZ.gutute was reenacted %vitl1eut·chan8¢ in t, i 1115 ef. said _Act of 1928 ,(44 Slrgt. 117), te. take etect ag of ihe*a.beve·date. “_ 9 j _ » —_ _ 97. Failure wmake return; by eellecters; making or 9 S s¤en&g returns? by w¤mi er; · extendmn et time fer U Bldg; mwsentr-It any jemen, corporation, company, or `tj

f¤ti·o¤ fills to makeand me a retum~0r list at the time! b

m·es·g;rlbed by`1uw_er by regulation made under authority ot U luv, mr makm, willfully cli -othe;·wise, a false or _`f1'Bl1d\11€Ht‘ 0 `retum or list, the collector Ol', deputy collector. glxdll mike the 1 memrxr or list from his own knowledge and frbm. such informatima as he can wtain through flgestlmony pr otherwise. In any such mee the Commissioner ot Internal Revenue indy, . from his owe knowledge mid from such information as he can _ .9 obmiktpwugh tesllmcuyer otherwise, `make a`·r¢~1;u1fn or amend shy netum, made by a collector of deputy: collector. · Any re— may or list so made had subscribed _.by_ the commissioner', *0r f by an collects: or de§1;ty_ collector- and approved by the c0m1i1ls· `tl si<me&shal1 be prima facie good and suilicient _ for all legal, ~ ' purposwp __ E if the failure`t0 tile a °i•etu`m (other than! in return 'lnudenf g Title Il of the Revenue Act of 1924 ’ or Title II df the Revenue H Act .01* 1926*) or a list is_ due, to sickness or absence, the col4 c` {ents; may allow suclxyfurtlxer tiuie, not exceeding, 30 days,. for making and Bling the return 01"·liS|; as he deems; proper. W .` The Commissioner br Ihlekndl Reve1iue.sl;mll determiheLand_

 all _`taxes, other than stamp. taxed, as to which returns

er lists are so made under the pmvisions_ of this section. (R. S. 5 3176; Mar. 1, 1879, c. 125, § 3, 20 Stat. 331, ;· Aug. 27, 1894, - c. 349, § 34; 28 Stat. 559; Gct. 3, 1913, c.·16, § II, I, 38 Stat. 179; P

 8, 1916, c. 465, 516, 39·Stat,-773;"Feb. M, 1919, 9. 18,* U

5,1317, 40 State 1147; N6;. 23, 1921, c. 136, :§— 1311, 4.2·.Btat. 313; 0 June 2, 1924, 4.91 p. m., ke. %4, 5 1003, 43 Sfat. .339; Feb} 26, ¤ 1928, c. 27, § 1103, 44__Stat; 112.) ° _ _` , · P · $7~e! 'l‘lt1cm2$ pauemkd.-—-Tlrat_ phrt dt { 3176 of the d Revised Slmuies, (es amended, constituting $*97. of the Cpde, is tl again ememdcil by Actot Feb. 26, 1928, c. 27, §‘1§103, 44 Sttatl 112 S (" Revenge det cf·1»926 "), te. read as above. J . _ < Q 98. Same; additlen te tax fer failure to Sie; edditioni in case 5 af fad; 0&l€e¢§0§··é····il\_.(€8SB qt any failure make and tile a § eetum er wlt.l1ixfthe time preséribed `by law, dr prescribed by the Cemmlssiénegr df Internal Beve1me,c1* the collector ln ° pum—:m1;1ce" éf lhw, the ccmmiséicmer ehall add to the tax 25 [xw eeuiuxu of its amount., except; that when `·a return is Bled r1fter.’l=1i{·h time ;m¤.l_i§ isfshewu that the falllnre t?> ¤le,\it was ` due le e reasonable cause and not lac willful 13eglect,*¤0 such _ uddltiliu shell be mdde to the tax"' l u case a_ false o1·`&;nud¤· _° lem; return or list is willfully me le, The eommisbionet shall d edd tc the tax 50 per ceutum of its a mit, _, _ E P The umoue£,sc·added,m any mx shall be collected atpthe same 9 (fpm end in the same manner and aé a.°pm·t. of the tux unless, the d tax hssebeexz })¤ldAb£%fG1‘¢ the discc•very 02 the neglect., Ialslty, tl er fraud, in which case the amount so added shall be collected c' lx; the same mmmer as the mx; (B. S. { 3176; Mar. 1, 1879, _;_ v. 125, § 3,,29 Stat. $1; Aug. 27, 1@4, c, 349, 5 84, 28 Stal; 559; Gel. 3, 1913, c. 16,. § II; I, 38 Stat. 179; Sept. 8, 1916, c. 463, 14

  • ‘* '1`ltle Il of thekeveuue Att of `1924 ’* sl10ulE1.be translated " chap-. tl

ter.19 nfthis title.? 9 A ‘ · · _ ~ - ‘ Af; Title 11 ee! the Revenue Aet of 1926 " should bc tmuslnted "this t' sectlmn e¤d~s¤ectl—¤¤ 98 at this tllleZ" \ `

  • 41. zmmzvvn F `1962

16, 39 Stat, 773j Feb. 24, 1919, ‘c. 18, 5 1317, $0 Sta},. 1147; {qv. 23, 1921, c. 136, 5 1311, 42 Stat; 313; June 2,;1924,`4.01 ». m.; c, %4, {1003, 43 Stat. 339;.F¢b. 26, 19%, c. 27, G 1103, 44 am. 112> , — . , f such; 97 of Tit}! 26 ».¤•e¤ded.»—-Théf part qi §_ 3173 ot the ` Revised ·8tatu;cs,' as amended, `cogxstifuting { 98Mcf the Code, mm been aga1n_»a¤c!ended_by Actpf Feb. 2*6, 1926, c.__27, { 1103, 44‘ · » Stat. 112 '(" Revenue gct oth Q928 "),‘ to read as above. ‘ f 105. Limitatinm on time fo1··”a me¤t or wllcctiou of inemul revenue taxesy-qExcept gs provided in sectibus 277, 218, 10,_mid_ 311.* `· , . - ‘ _ . W; { · _ ’ — »N0twithst;mdihg thé provision bf section 3182 of the Revised itatutes or any other ptovisioh éf law, all i¤ternal·revcnue pxcg shall (exgept as provided in pémgraph (2) or (3) of his sihbdivisiou ‘)`be assessed within four years dfter such taxes ccame due, and no proceeding in courf vkithout gsséssmenttm? be colléqiox; ct such taxes shall be begun _ atte; *the expirutimi f five years attcrsuch taxes bmme duéf. (Feb. 26, 19%, § _ 109 (a) (1)‘,_.44 Stat.'114.) ._ IY " _ ” · ° Séctiexi 165 of Titlé 26 rebeded •¤d_`r••¤•ct¤L···Thc‘.statut0:y—pr©-

 vision constituting 5 105 ét;Tit1e· 26 ot the Code~was` repehlga by.

Act or Feb. 26, 1926, c. 27,»_ 9 1200, 44 Stat. @25, to take eseca ·as_of that daté. But the subject matter of the repealed proviskmv ` vyas‘ substantially reenacted to read ·a• above by l 1100 (a) (1; 0f§aid‘A¢t. ·. _· _ ,; _ " ·· . , 106. Same; eéhding tax by frpudvqr _other#isea+In case of za alse mi fraudulent- return with intent td evade tax, of a faglurv 04 tile a réturzfwithin théiime required bjv law, dr of :1. willful ttempf ix! any: 1i1um1e@·‘ to defeat or evade tqzg, the tax 1pay.,bc ssessed, or a proceeding ip court tor- the wlleqtioh of such mx 18y·b€.bBgUl1 witboét a‘8ses§ment,‘ at guy time. (‘Féb. 26, 1926. . 27, 5 1109 »_(a)“-(2)4 44 Stat. 114.) _ t '_ _ ‘? - `Sution 106 of Title-26 repealid and Yreenstteé.-—·-The stitutcry pmvgsion constituting § 106 of Title 26 cf_tlm Code was repealed by _ xct or Feb._ 26, 1926,1:. 21, 5 _1§0Q, 44 Stat. 125, totakc etree: as of that datc. But- the subjcc;. matter of they r»;·pon!cd_ pmvtsicngwaa pubstuntlglly `reenacted by § IIOQ (nl) (2) of said Act to `ei as ab0v•=;_‘·· " _ _ _ 107. Collection of tax byfdistraint onuprééuding in smart; »r0¢cedings_ for collection of tax without assessment.-—Whem h¢_&ssessmpntJ0t·a11y·Eaxlimposedby this Aét T or by prior Act f_ Congress has been made (whether bef¤i»re‘oij after the enactment of this Act). within the· statutory perimj of lymitation mjoperly .zxpplicable ,the1·éto,;such `tax may be vgllevtcd by .is£raint or bi a- proceeding in court {begxgn before ox· gftvr he _é1mctment_.of this Actj')g· but mgly it begun (A) within; ix years after the aswsmixentn of the tax; oi- (B) iprior to the xpimtion of may period for collection agreed upem in writimz, »y the ctzmmissioner audi the-ta-xpuyet. (Fein 26, 1926; rs. 27, 1109 (a) (3) 44 Stat. 114.) ‘ a J 2 _- , _ = 167 at-Title 26 sqperndub-—Thc.sfatut6ry pmvlsidn consti- . tuting { 107_0fTit1e 26 at the Code gas repealed by Act Feb. 2..*6. 1926, .c. 27, $.120G, 44. Stat. 125, Ito Lake effect as, of that dau-. _. Rpt the subject msttcrbt the repealed statute was carried into i 1199 otsaid Act and is set out above. — _ . * »_107a.‘ Date qq Hyich disksint is bcgu¤.=——In_. determining the unning of any period. qf_1imi·tgtigm_in resxwct or distraint, the istmint shall be héld to have bccri begun (:1) ih the case of érsonhl property, dn the date on which` the levy upon such

r0pert·y is_ made, or (b) in the case of regal property, on the

ate on which n9t.ice$ot thé time qnd`plac·e pt mia is given to he person whosé estate it is pmposedio sell. (Feb. 26, 1926, . 27, $ 1130, 44 _Stat. 125.) “T ··`· _ New section. i V {

  • "SectJ¤m 277, 2‘T8$¤;.»310 and 311- ” should bc translated _“scctin¤s=

057,'1058.to 1062, 1110, and 11;1." •f‘ Sactian 3182 of the Revised St:.u£z1tcs" should be translated "sccpn 1Q2.” x — ‘ _ . _ •"Pax·•:1•¤ph (2) or (3)`· of this subdivision " should be tranklatod sections 108 and 107," · —

  • 9Act " has reference to Act Feb. 26, 1926, e. 27, 44 stat. 9. `