Revenue Act of 1925-Continued. credits void, agains.; barred deficiency _ against barred overpayments______ _ application oL ___________________ _ timc limit for suits to recover hereafter, amount erroneously refunded __ _ former refunds ___________________ _ collections stayed by claims in abate- ment not considered an overpay- ment _______________________ _ repeal of former provisions of, barred by statute of limitation ________ _ unpaid taxes a lien on all property of taxpayer____________________ _ collector to file notice of lien in desig- nated courts_________________ _ issue of certificate of release of lien by collector ____ . ________________ _ partial release ___________________ _ partial discharge __________________ _ conclusive of discharge of lien on property covered by _________ _ acceptance of single bond on defi- ciencyassessment_____________ _ release applicable to any internal revenue liens ________________ _ repeal of Estate Tax provisions for re- lease _______________________ _ interest allowed on overpayments____ _ in case of credit__________________ _ in case of refund__________________ _ meaning of "additional assess- ment" ______________________ _ former provisions repealed ________ _ effective in thirty days after en- actment hereoL _____________ _ interest rate restricted on judgments of Court of Claims _____________ _ judgment of any court for overpay- ment; date specified __________ _ effective thirty days after enactment hereoL ______________________ _ punishment for concealing assets, etc., in cases of compromise _______ _ jurisdiction of district courts to secure testimony, etc _______________ _ to issue orders, processes, etc., for en- forcement of internal revenue laws ________________________ _ additional to other enforcement reme- dies _______________ ~ __ _ __ __ _ _ powers conferred on revenue officials, including field force, to secure in- formation ___________
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_ verbal amendments to Act of 1926 ___ _ TITLE V. GENERAL PROVISIONS ________ _ meaning of terms; "person" __ - _____ _ "corporation"____________ - - _____ _ "domestic," "foreign," when applied to corporations or partnerships__ "f i duciary" ____________ _________ _ "withholding agent" _____ _____ ___ _ "stock;" "shareholder" ______ ____ _ "United States" _________________ _ " Secretary;" "Commissioner" ____ _ "c ollector;" "taxpayer" __ __ __ __ __ _ "military or naval forces" ________ _ "includes;" "including" ___ __ ___ __ _ basis on return of property upon sale of decedent's estate preceding tax- able year 1928_______________ _ in accordance with law applicable __ _ INDEX. 3377 Page. 875 875 875 875 875 875 875 875 875 876 876 876 876 876 876 876 876 876 877 877 877 877 877 877 877 877 877 877 878 878 878 878 878 878 878 879 879 879 879 879 879 879 879 879 879 Revenue Act of t9SS-Continued. p~ deductions allowed beneficiaries under prior Acts; the amount of estate, mheritance, etc., tax of the tax- estat!~leJe~~t- ciTarmstroBot (talk) --by -TarmstroBot (talk)fi: 879 ciary________________________ 879 beneficiary, if not claimed by estate_ 879 estate or beneficiary, whichever paid the tax_ _ ___ ______ ___ _____ ___ 880 person who paid the tax if not claimed by estate or beneficiary________ 880 effect of statute of limitations ______ 880 meaning of "claim"_______________ 880 cases in which decision rendered by Board of Tax Appeals or any court, not affected hereby______ 880 taxability of trusts 88 corporations under prior Acts______________ 880 application, if a single trustee___ ____ 880 returns prior to February 26, 1926, on installment sales, with change of accounting period_____________ 881 restriction on refund_ _ _ ___________ 881 determination of deficiency_________ 881 running of statute of limitations not affected______________________ 881 allowance for contributions to charity, etc., for taxable year, 1923_____ 881 limitation of amount______________ 881 amendment to MerchaDt Marine Act, 1920________________________ 881 exemption for ten years from June 5, 1920,ofincometax ___________ 881 from broceeds of American ves- sels uilt prior to 1914________ 881 entire proceeds to be invested in new ships_ __ __ __ _________ ____ 881 definition of, "motor boat," used in Revenue Act of 1922__________ 881 provisions for remission or mitigation of forfeitures under customs laws applicable to internal revenue fvrfeitures___ ____ ____ ___ _____ _ 882 no refund or credit in excess of $75,000 until after report made to "Joint Commi~tee on Internal Revenue Taxation" ____ ____ __ __ ____ __ _ 882 details in report to Congress of such refunds, etc______________ 882 salaries of commissioners of Court of ClaiIns fixed__ ___________ _____ 882 field officers of internal revenue service may be ordered to duty in Bureau or outside District of Columbia____________________ 882 readjustment of pay of collectors br Commissioner, authorized; m8Xl- mum ______ ~_________________ 882 repeal of parts of Revenue Act of 1926 for collecting tax imposed there- by, to remain in force for collec- tion, etc______ ____ ____________ 882 invalidity of any provisions hereof not to affect remainder of Act._ __ __ __ 883 effective date hereoL________________ 883 Revenue from Customs, appropriation for collecting________ 167,1032 deficiency appropriation for collect- ing ______________________ 42,44,48, 915,935, 1618, 1622, 1653, 1674 Revised Statutes, amended, section 1044________________ 51 section 1396______________________ 1150
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