ASSESSMENT 443 SEC. 3645. PERIODS OF LIMITATION UPON ASSESSMENT. For the periods of limitation prescribed for making assessments, see the following: Income tax-Taxpayer, sections 275 and 276; Transferee and fidu- ciary, section 311. Additional income tax on personal holding companies, section 507. Excess profits tax, section 603. Excess profits on Navy contracts, section 651. Unjust enrichment, section 702 (a). Estate tax-Decedent, sections 874 and 875; Transferee and fidu- ciary, section 900. Gift tax-Donor sections 1016 and 1017; Transferee and fiduciary, section 1025. Capital stock tax, section 3312. Transfers to avoid income tax, section 3312. Employment taxes, section 3312. Safe deposit boxes, section 3312. Firearms, section 3312. Tobacco, snuff, cigars, and cigarettes, sections 2002 (b) and 3312. Documents, other instruments, and playing cards, section 3312. Admissions and dues, section 3312. Oleomargarine, sections 3311 and 3312. Adulterated and process or renovated butter, sections 3311 and 3312. Filled cheese, sections 3311 and 3312. Mixed flour, sections 3311 and 3312. Narcotics, section 3312 White phosphorus matches, section 3312. Cotton futures, section 3312. Pistols and revolvers, section 3312. Circulation other than of national banks, section 3312. Liquor-Distilled spirits, section 3312; Wines, section 3312; Fer- mented liquors, section 3312; Occupational taxes, section 3312. SEC. 3646. CROSS REFERENCES. For prohibition of suits to restrain assessment of any tax, see section 3653. For prohibition upon assessment of taxes against insolvent banks, see section 3798.
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