Page:United States Statutes at Large Volume 44 Part 2.djvu/151

SIXTYQNINTH CONGRESS.; Sass. I. Cn. 27. 1926. lll (2) Upon the expiration of the time allowed for tiling a etition ’°*A;fgu’¤ for certiorari, if the decision of the Board has been aiiirmed) or the _1r no wmcrsh nm- petition for review dismissed by the Circuit Court of Appeals and °°° m` no petition for certiorari has beenduly. {iled; or · ~ (3) Upon the denial of a petition-for certiora1·i, if the decision ,_,§°§f,°c}S,‘g; ‘j,",§§‘;¤";{,*· of the Board has been aiiirmed or the petition for review dismissed ' by the Circuit Court of Appe•.ls;.or ~ V Mm _ { p (4) Upon the expirationof 30 days from the date of issuance of am ¤zsii°§K°m2 cm. the man ate of the Supreme Court, if such Court directs that the decisionof the Board be atiirmed or the petition for review dismissed. (b)¢ If the Supreme Court directs that the decision of the Board ¤§§v§§;'§§§$‘,?‘¤$§(§’,$; be modified or reversed, the decision of the Board rendered in °‘°· accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Commissioner or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Board shall become final when so corrected. · (c) If the decision of the Board is modified or reversed by the ¤,dwi‘,°“d`if;*$°§,,,'f§$d.{§ Circuit Court of Appeals, and if (13 the time allowed for filing a °PP°°K* petition for certiorari has expired an no such petition has been duly led, or (2) the petition for certiorari has been denied, or (3) the decision of the Court has been aiiirmed by the Supreme Court, then the decision of the Board rendered in accordance with the mandate of the Circuit Court of Appeals shall become final onthe expiration of 30 days from the time such decisioniof the Board was rendered, unless within such 30 days either the Commissioner or the taxpayer has instituted proceedings to have such decision corrected so t at it will accord with the mandate, in which event the decision of the Board shall become final when so corrected. (d) If the Supreme Court orders a rehearing; or if the case is ,.,;Y,‘§,°‘l},,°{,‘}.°'{§,,,{°,;‘§,,,§ remanded by the Circuit Court of Appeals te the Board for a wm rehearing, and if (1) the time allowed for iiling a tition for certio· rari has expired, and no such petition has been dui); filed, or (2) the petition for certiorari has been denied, or (8) the decision o the zourt has been atlirmed by the Supreme Court, then the decision of the Board rendered upon such re caring shall become final in the samp mgnner as though no prior decision of the Board had been ren ere . 2e) As used in this section- '**¤*°°¤¤¤¤¤d· 1) The term " Circuit Court of Appeals ” includes the Court of A 0***** ¤* Appeals of the District of Columbia; ` (2) The term “mandate," in case a mandate has been recalled “M‘°°•“*" prior to the ex iration of 30 days from the date of issuance thereof, means the final) mandate. TITLE XI.——GENEBAL ADMINISTRATIVE PROVISIONS *",‘;',§',;',:',’§,’;,’[_‘f" Laws mann arrmcasnn b“‘j°"’ ‘”“*° °P¤”°°# Sac. 1100. All administrative, special, or stamp provisions of law, ,,§f,f,°°§§},,_’“*°'“°‘ includinp the law relatingto the assessment of taxes, so far as V<>¤i“¤» v-we applicab e, are hereby extended to and made a part of this Act. sums AND*lBGULA'HON8 ,,£,,"}°‘ °"“ '°'“'°‘ Sao. 1101. The Commissioner, with the ap roval of the Secretary, (,,§‘,§‘§’,°,{{f°" ‘°" °“‘ shall prescribe and publish all needful raids and regulations for the enforcement of this Act.