82 SIXTY·NINTH CONGRESS., Sus. ·I. (lm 27. 1926.
grinned #19157, tkeeéllevenue Act»o3;918g-éthe; Act of · »· "T ·BB 2 ; .·iS<Bm .— ‘ 0 1911 PDB-
- ’°"·¤· *1*- S ‘ S eeetienrmlb oltthis Lot si1ill=*b;:·•pplied= imlieu the
~ ·· p•riod?reseribed»inVsaibdivni¤ion£,¥a}¢of·s•¤tien1 &10.e ; ~> t ._< rr ·’ "g{,§¤d*°***g{°"’?,_g*_’*,g, (b) f bBf0l?8·'tiH.»éD¢i£tIDGHt this ikctlspys pe1·•o1r.hs;;§ee1ed {1-°ii»&c:i°:i¤15‘sqz·1ii»:f*§sx to’1;hg·B¤g,¤d?ui·Tgx:=§p;gea1i;1mder4¤1bd1tms1¤m~(§)_¤0£ yn 308 i·`*‘·*”°i·°‘“ " " trlwmmnt .,4** m*;*r·* §‘;t“;*&‘é.° ”’t S to. -or isomue o mn < ram . any _ of the prior Acts enumerated in subdivision (11) of sectiones was
_ , notrsssesscd-s>befo1~esslune¢3 1924);- sndithe~»s1speal;isr¥lend1ng before
Powme éc~ heh; the E.Bomjd= ntj·th%‘txnie:o·f_ ·euautment_e¢ »t ee Bond mm, gcmymg to qf¢tQhg»F» suehwesss the poweregdutws, vw MW- rights ahdiprrhleges of (>emmiss1oner¤and=eiFthe person who has bm¤gi1t¤the*ipp•el,··end the jurisdiction! of the `Beerd a.nd·of·the °°”"’“"‘"°°’°t°‘ _ courts, shall be determined, amd the eompiitetion of the tux shall made, in the some mnnner ss provided in subdivision (g.),_ of this sectionpexpegz as _ provided an subdivision g) e·»of ~tlus· section and except that? 0)§IBO!l’i1lE)1$*f(;].’*tl\8’UX~~8d1 r not be subyectto the prov1sions o su ivisionr at o section=319ie¤» »· ip = ¢~ ;·e M _ §if'm€R.2’¤¤$ rr(e) riff before t>he» enactment ·of» this~Act»the Commissioner has 0,m§Y,{§&}°_§;,,¢;,’f mailed to any pemon snotice under subdivisie•n·=(s)» ofsection 308 ’ S' ’ { ~ ~ of the Revenue Actof 1924_(whether in respectof e. tax im@ed by t fP1tle¤·IIIb;f suchf<131et·vor»mALr(;•:·pe<>t=of sotglnnch estate )te1; imposed; san o» eprzor enumers vmsu V on= e o this*secti»on~o.s¥wes»notvesseseed’<before June 8, 1924,), end- if the 60-day period referred to, in such subdivisionlmsuiiot exgiredy before the this Act endmo sppedl hnsbeen file before the _en¤.ctm¢nto£ this Actnsueh person may {ile sipetitxon WlCh?t?l6_B0l1‘d mthessme manner u.s·1f;a notncerof delicmnoy had been mailed after Pam to mm on the eneetiuent of»thiseAet¤in of s deiieiency in a tex imposed me time Ae:. by this titlet In such cssesvth -60-dmy_per1od·refbrted to m sub- division (e) of sect1en`308¢of¢t11is¢Aot shellbegin on the date of the °§‘“€§““°“e¤% °f -iEi“£$" “3"£‘€h£°"°”’ dE$§2tEg$3‘2;Z‘i‘}.é";e2‘i&%?1S _ _ ¤ e_ 1 o en * _ mon · mh°§i§du}{§}°” °lB°°m End »the»jurisdie§ion=of the Boardjgendfof theeourts, shell, whether or not the lpetition is filed, be determined, end the computetioirof they taiztsgils 'bé*IgIldBy in the same manner ne provided in subdivision . 'g°q(j_?.¢·,··»t¤—·t·v..,.»*,· u¤§g§’°° °,§, °g‘};},°”§_§f ("iéi If— iencyin·snySestatetsx,imposed {Revenue Act m;imm= ¤¤¢ Wd ef 1917;the = S nue Act of 1918, or the Revenue - ct of 1921, or by ( ‘.§‘$¥§‘3.¥£,$?it“i rss if3the1Comxnissi erQ‘sft.erithe en•ctnxent_o·!·this `Act, finally deter-
the ambu$‘ of·tl1e'deliciency, he is 1‘8l!$110X‘iZBd°t0 send by
re m;i1 toith;1 mile for suc§fts!>:1;bA<z;icebe:’f suehddegi `en l B ‘ r S t"ct- reemi er ,,,',{`,§‘§,°§‘§_,"f"°d md" :iu¢ii{i>s1p¤der·sub&insi5n{ (py o 'seétiom of’thi.s4 hott Ih the case of guy 6nnl_deter1mnetidn Bax (whether ssdedeiengy o1··s<ld1t1o1lel‘thx4»r·es interest, Eensltyyor other eddi- iZ10I1‘t0"Ul'16’*t8X‘) shall-fbe doin utedss if t 1s’Aet had not been ,k,’;”§§’,$:’,‘§.§,‘?,§;,,,;i?"°°' e1;isgteg,·lt§11t@thevtxnount*m eollegteeg, eng f' ~ e>ssme·m1u·mer ‘ jectltd e same ’ ‘ on an iimitatiens (including lthe in eases »·’of >delinque‘ncy in payment·ufter‘-notiee; p emendyilsnd the Jppevisgeus relating to PM wsa, mt 9lBiIH8jd!1d for e cnserof s-deficiency in the tax —· ` l; I ‘ · 3 ° » 4 Au! · }2¥°§“t§’.%”"°sst·L§t“°;,;t*&Fl’t2p%“ ‘i·’§°.§°E,°£‘ &;‘s2’.%i“;’r%“ scribed:=infsection· 1,109 of this Act- shnll;§,app1ied in lieu of the period presor.ibed=‘·in subdivision (a) of 310.
