2804 INDEX. I ncome Tag, ixda I g , Revemw.Ac¢ of 19£8—- Pin- I ni:0meT¢Ec, Tgitle gg, Revenue Act of 1926- Pin. on mue , t · on mu . no claim in abatement of assessments, immediate enforcement of deficiencies ' to be Bled hereafter of income, if collection ieopardized by war profits, or exoessryiroiiiz delay ....... `.;--» ............ 65 tan; ................ 4-;-4;,- 61 stay of collection on tiling- of bond"- 65 claims against tran¤t'e1·red assets- . .·; - 4 61 L · iinality of decisions of Bo upon bear- liabilities assessed, etc., similar to tax ' ings ...._ _ .... n ........ _ -.i·- -;- 65 e deficiencies- -»-e- - ; -- e -,-~-a- e - ia- - - 61 court proceedings for collecting pert of transferee of property-of taxpayer- 61 disallowed by· Board .... - -1 -.-. 65 of iiduciary of eutatdot-taxpayer;-; - · 61 . jurisdiction, etc.; Vtindings o£·Board limitation of assessment;-one yea: after prima. facie evidenceoi facts;- - 65 1 V tiimitationrof taxpayer -’..=- ; es.--- - ~ 61 procedure in fieopardy amesements -..- 65 within six year .if_11imta.tlou under reviewsli o decisions of Board prior
- former Actsima expired. - . ;- ; - - 61 hitherto .---- -e - --. --.--. ,— .--- 66
within one ye•:1·;‘after expiration of no proceedings in court for collecting N court proceedin - -.-·;L ,»-· .---- 61 of disallowed deficiency-- - ; --.. 66 if taxpayer deceaseggorl corporation jurisdiction, etc., of Board- - ;_ .-.--. 66 , ,.d1sso1ved..- .-- s... - ...-.. ;---- . 61 suspension of statutes of limitation on 1 suspension, of 'od, after notice assessments · of income, etc., . mailed by 0!l6‘I.’-; ...-. 61 - taxes under former Acts -..- ;- - 66 pending proceedings not-aliected .... 61 ’ period allowed- ..... — -...........-. 66 mea.ning·0f.*"txanhferee€’.;; .---..-. 61 overpayments of income, etc., taxes 1'iduciaries .1:0 aisume righté,¤etc;, of tax- under this or prior Acts to be payer; tax collected from estate credited or refunded- ...--..... 66 of taxpayer --.-----.--. ; , -..- 62 not allowed unless claim for, under liability for transferred assets- .-.... 62 , 4 this Act, be filed in three czears- 66 notice of authority, etc -.--... ’ .-... 62 » in four years under prior A s -.-. 66 notice of delicienol mailed · to tax- limit of allowance;- e ....-.-....-.. l 66 payer, etc., suéeient- .· ...-..-- 62 allowance without claim, if invested _ ` bankruptcy and receiverships assessed capital decreased by Commis- unmediately with tex You tax- sioner .-.-... a ..---........... 6 6 payer --.-----.------ , .-----.- 62 restriction on credits and refunds ii de- claims to be presented before court-- 62 ficlency notice mailed to tex- payment to tsxpaxerui -.-.--..- 62 payer and appeal filed .-.- L .--- 67 mterest on unpai portion of tax, allowances --.--..--- e -....--. ;--- 67 extensions, etc.; ----.-.-..-.. 62 A overpayment, instead of deficiency, notice hereafter to be mailed of pro- found by Board, to be refunded, posed assessment of income, etc., etc .-------...----.- ; .--.- e - - 67 tax under prior Acts ---.-...... 63 claim for, to be filed -....--....--.. 67 amounts computed as if present Act refund or credit of overpayment; to had not Saeed -..- me --.- · --.-. 63 withholding agent; exception-- - 67 jurisdiction of oard of Appeals under extension of time for claims for credits former Mt {ending before en- and refunds under grlor Acts by actment of t is Act --......... 63 taxpayer waiviggs mitation of computation of tax, etc-- -e .....-.. 63 assessment peri , -------.---- 67 if notice of deficicnggmmailed before en- allowance of claims Bled prior hitherto; 68 actment of ‘ Act, aanfeal al- immediate payment if acts of lowedntd Board, if ·pe od not 63 tzcxpayer preju 'ce- collection, 68 6Ipl1‘8d.;L....---..---..--.. ...... G - .......... ;-L .......... -._ jurisdiction of Board and of the notice and demand to be given ----. · 68
courts --.---.- .’, ..-- e-— .-.- 4-- 63 iinding of Commissioner a presump-
interest payable on. assessments made tion of intent ----- » ...-.--.---- 68 hereafter on taxes under Acts _ bond accepted, if taxpayer not in de- gior to November 23, 1921 ...- 64 fault in returns, etc- -·- -· -.-...- 68 notice be mailed if. deiiciency under conditions of acceptance ----.-.-- 68 former Acts, assessed but not enforcement proceedings suspended paid, before tbedate of this Act- 64 on approval of --- 4 ----- , --.--- 68 computation of t•x· under former _ discretionary waiving of requirements · Acts; collection, etc- --.-- 7 ..-- 64 for citizens about to degart ---- 68 jurisdiction of Bond on appeals, if de· no alien allowed to depart wit out cer- iiciency under former income, tificate of payment of income, t etc., assessments not paid before ‘ etc. , taxes; ------------------ 69 June 3 1924 ................. 64 additional tax, etc., for violation by amounts determined under prior taxpa¥er ---.------.. ‘ -.-.--.-- 69 Acts- --..--.--... - - - e -....... 64 effective as o January 1, 1925; adminis- appeals allowed to Board on denciency trative sections at once -----.-- 69 not paid, if notice mailed prior I ncorporations, D. C., thereto- -. -.-........- - ....... 64 Daughters of American Revolution, period of notice extended .......... 65 property holdings increased ..._ 4 interest on determined amounts of de- name of American Social Science Associ- ficiencies- .................... 65 ation changed to National Insti- payment, time, etc ................ 65 tute of Social Sciences ..... e--- 751
�
