CODIFICATION OF INTERNAL REVENUE LAWS duplicate for, or the payment of, any bond, note, certificate of in- debtedness, war-savings certificate, warrant or check, issued by the United States; or (c) STOCKS AND BONDS OF DOMESTIC BUILDING AND LOAN ASSOCIA- TIONS AND MUTUAL DrITCH OR IRRIGATION COMPANIES.- Stocks and bonds issued by domestic building and loan associations substantially all the business of which is confined to making loans to members, or by mutual ditch or irrigation companies; or (d) STOCKS AND BONDS OF FARMERS', FRUIT GROWERS' OR COOPER- ATIVE ASSOCIATIONS. -Stocks and bonds and other certificates of in- debtedness issued by any farmers' or fruit growers' or like associa- tions organized and operated on a cooperative basis for the purposes, and subject to the conditions, prescribed in paragraph (12) of sec- tion 101. (e) REORGANIZATION OF RAILROADS ENGAGED IN INTERSTATE COM- MERCE. -The provisions of sections 1801, 1802, and 1821 (b) of this chapter and sections 3481 and 3482 of chapter 31 shall not apply to the issuance, transfers, or exchanges of securities or filing of con- veyances to make effective any plan of reorganization confirmed under the provisions of section 77 of the National Bankruptcy Act, as amended by section 1 of the Act of March 3, 1933, c. 204, 47 Stat. 1474 (U. S. C., Title 11 § 205). (f) CORPORATE REORGANIZATIONs. -The provisions of sections 1801, 1802, and 1821 (b) of this chapter and the provisions of sections 3481 and 3482 of chapter 31 shall not apply to the issuance, transfers, or exchange of securities or making or delivery of conveyances to make effective any plan of reorganization confirmed under section 77B of the National Bankruptcy Act, as amended by the Act of June 7, 1934 c. 424, 48 Stat. 919 (U. S. C., Title 11, § 207). (g) CRoss REFERENCE.- For exemption in case of playing cards exported to a foreign country, see section 1830. SEC. 1809. PAYMENT OF TAX. (a) BY WHOM PAID. - The tax imposed by this chapter shall be paid by any person who makes, signs, issues, sells, removes, consigns, or ships any of the documents, instruments, matters, and things mentioned and described in sections 1801 to 1807, inclusive, or for whose use or benefit the same are made, signed, issued, sold, removed, consigned, or shipped. (b) METHOD OF PAYMENT. - (1) STAMPS.- The Commissioner shall cause to be prepared and distributed for the payment of the taxes prescribed in this chapter suitable stamps denoting the tax on the documents, articles, or things to which the same may be affixed. (2) AssESSMENT.-A ll internal revenue laws relating to the as- sessment and collection of taxes shall be extended to and made a part of this chapter, so far as applicable, for the purpose of collect- ing stamp taxes omitted through mistake or fraud from any instru- ment, document, paper, writing, parcel, package, or article named herein. (3) CRoss REFERENCE. - For general provisions relating to assessment and collection, see part II of subchapter A of chapter 28, and chapters 34, 35, and 36. SUBCHAPTER B-STAMPS SEC. 1815. AFFIXING. The Commissioner shall prescribe such method for the affixing of the stamps prescribed in section 1809 (b) (1) in substitution for, or in addition to the method provided in this chapter, as he may deem expedient. 200
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