INDEX. ccxxxix Bettenue Act oJ 19!5-Continued. Pap. BllIIenue Act o/19.eS-Continued. p .... Board of Tax Appeals;procedureintrans- interest allowed on ove~yments; ef- feree proceedings; transferee en- fective in thirty ays after en- titled to examination of books, actment thereoL _____________ 877 etc., of taxpayer'sliability _____ 872 interest rate restricted on judgments of subpamas authorized for produc- Court of Claims______________ 877 tion thereoL _________________ 872 judgment of any court for overpay- court review of deficiency determined mentit date specified ____________ 877 by; t,rovisioDs for suit_________ 873 effective t irty days after enactment filing nd for payment of finally hereo!. _______________________ 877 determined deficiency _________ 873 punishment for concealing assets, etc., filing jeopardy bond under in- in cases of compromise ________ 877 come or estate Iaws ___________ 873 jurisdiction of district courts to secure reduction of bond upon paymentI be- ~bnony,etc ________________ 877 fo~e fi~ng thereof, in part 0 de- TITLE v. OJ:NERAL PROVISIONS _________ 878 ficlencles _____________________ 873 meaning of terms; "person" _________ 878 on disallowance of deficienc:le' amount "corporation"____________________ 878 to be credited or refun ed, or col- "domestic; foreign," when applied lection abated ________________ 873 " to. co~rations or partnerships__ 878 suits to restrain enforcement of liabili- fiduclafY ______________________ 879 ties of transferee or fiduciary, not "withholding agent" ______________ 879 to be maintained in any court__ 873 "stock;" "shareholder" ___________ 879 Treasury decisions amended bI. subse- "United States" __________________ 879 quent regulations or ecisions "Secretary;" "Commissioner" _____ 879 may be applied without retroac- issue orders, processes, etc., for en- tive effect____________________ 874 forcement of internal-revenue agreement authorized by Commissioner, laws ________________________ 877 etc., with any person, as to prior additional to other enforcement reme- taxable period________________ 874 dies _________________________ 878 finality of, except for fraud ________ 874 powers conferred on revenue officials, not to be reopened by United including field force, to secure in- States officers, etc ____________ 874 formation ___________________ 878 . not to be disregarded, etc., in any verbal amendments to Act of 1926____ 878 suit, etc ______________________ 874 " 11 to·" "t " 879 coeor, ~ay er ___________ repeal after thirty days of former pro- "military or nav forces" _________ 879 visions as to cases settled without "includes;" "including"___________ 879 protest ______________________ 874 basis on return of property upon sale of tax assessed after expiration of period decedent's estate preceding tax- of lbnitation, considered over- able year 1928________________ 879 refund p~lTarmstroBot (talk)t-con;idere(i -em-;;eowii 874 in accordance with law applicable___ 879 deductions allowed benefiCIaries under creditse:~it~~:n;t bamd dE;ficie~cy = 874 prior Acts, the &plount of estate, 875 mheritance, etc., tax of the tax- against barred overpayments _______ 875 estai!~leJe:Ot- ~iaim~ -by-t;n~fi: 879 application of_____________________ 875 tbne limit for suits to recover hereafter CIary ________________________ 879 amount erroneously refunded___ 875 benefici~if not claimed by estate_ 879 former refunds____________________ 875 estate or neficiary, whichever paid collections stayed py clabne in abate- the tax ______________________ 880 ment not considered an overpay- 875 person who paid the tax if not claimed ment________________________ by estate or beneficiary________ 880 repeal of former rrovisions of, barred effect of statute of limitation_______ 880 by statute 0 limitation_________ 875 meaning of "claim"_______________ 880 unpaid taxes & lien on all property of cases in which decision rendered by taxpayer____________________ . _ 875 Board of Tax Ail:als or any collector to file noUce of lien in desig- court, not affecte ereby______ 880 nated courts__________________ 875 taxability of trusts as corporations issue of certificate of release of lien by under prior Acts ______________ 880 collector _____________________ 876 application, if a single trustee_______ 880 partial release ____________________ 876 returns prior to -February 26, 1926, on partial discharge ___________________ 876 installment sales, with change of conclusive of discharge of lien on accounting ru:riod------------- 881 property covered by __________ 876 restriction on re und ______________ 881 acceptance of single bond on deti- determination of deficiency _________ 881 ciency assessment______________ 876 running of statute of limitations not release applicable to any internal- affected ______________________ 881 revenue liens_________________ 876 allowance for contributions to charity, repeal of Estate Tax provisions for re- ete., for taxable year, 1923 _____ 881 lease ________________________ 876 limitation of amount ______________ 881 interest allowed on overpayments _____ 876 amendment to Merchant Marine Act, in case of credit___________________ 876 1920 ________________________ 881 in case of refund______________ . _ __ _ 877 exemption for ten years from June 5, meaning of "additional assess- 1920, of income tax ___________ 881 ment" _______________________ 877 from groceeds of American ves- former provisions repealed _________ 877 sels uilt prior to 1914 ________ 881
�
