INDEX Deputy Collectors of Internal Revenue- Continued. Collection authority ---------- § 3993 Detail to other collection districts § 3994 Number, appointment, and compensa- tion------------------- § 3990 Oaths, administration of ------ § 3997 Retention of deputies pending appoint- ment of successor collector- § 3996 Revocation of appointment - - § 3991 Deputy Commissioners: Duties--------------------- § 3916 Employment---------------- § 3915 Distilled Spirits. See Liquor. Distraint: Collectors of Internal Revenue, distraint against delinquent- Personal property, sale of - - § 3976 Proceeds of sale, disposition of § 3978 Real property, sale of------- § 3977 Warrant of distress--------- § 3975 General provisions- Books, production of ------ § 3711 Cross reference__ -- -- -- - -- -- § 3717 Distraint by collector outside his dis- trict----------------- § 3713 Fees and charges in distraint and sei- zure cases------------ § 3716 Indivisible property, sale of - § 3712 Period of limitation upon-- - § 3714 Successive seizures--------- § 3715 Surrender of property subject to § 3710 Personal property- Authority ---------------- § 3690 Certificates of sale---------- § 3697 Cross references ------------ § 3698 Levy ------------------- § 3692 Proceedings on------------ § 3693 Property exempt from- ----- § 3691 Property for account of the United States .-------------- § 3695 Redemption of property - -- § 3696 Specific tax liability on distrained property, priority of -. § 3694 Real estate- Authority---------------- §3700 Certificates and deeds, transmission to Commissioner _---- - Certificates of purchase- - -- Cross references---------- Deeds of sale-- ---------- Proceedings on---------- Records of sale------------ Redemption of------------- § 3705 § 3703 § 3707 § 3704 § 3701 § 3706 § 3702 District Courts, jurisdiction to issue orders, processes, and judgments--- § 3800 98907°-39 - -PT. 1---6 Page 487 487 487 488 488 487 478 478 486 486 486 485 456 457 456 457 456 456 457 456 451 453 453 452 452 451 452 453 452 453 455 454 455 454 453 455 454 471 Documents and Other Instruments: Administrative provisions --- - § 3483 Bonds, transfer of------------ § 3481 Conveyances---------------- § 3482 Tax, imposition of----------- § 3480 Documents, Other Instruments, and Play- ing Cards: Miscellaneous provisions- Cross references ----------- § 1838 Other laws applicable ------- § 1837 Records, statements, and returns § 1835 Rules and regulations-------§ 1836 Penalties and forfeitures- Frauds relating to stamps_ _ § 1823 Nonpaymentorevasion oftax_ § 1821 Uncanceled stamps, use of _- § 1822 Underpayment of tax ------ § 1820 Playing cards, special provisions appli- cable to- Exemption in case of exporta- tion----------------- § 1830 Manufacturers------------- § 1831 Stamps------------------- § 1832 Rate and payment of tax- Capital stock (and similar interests) § 1802 Corporate securities ------- § 1801 Exemptions--------------- § 1808 Imposition of tax---------- § 1800 Insurance policies --------- § 1804 Passage tickets ----------- § 1806 Payment of tax ----------- § 1809 Playing cards ------------ § 1807 Silver bullion.------------ § 1805 Stamps- Affixing------------------ Cancelation------------- Cross reference------------- Safeguarding, methods of --- Supply ----------------- § 1815 § 1816 § 1819 § 1818 § 1817 Dues: Cross references------------- § 1724 Definitions----------------- § 1712 Discretionary method allowed Commis- sionerforcollecting tax. -- § 1719 Effective date of chapter ----- § 1723 Exemptions from tax-------- § 1711 Nonpayment, addition to tax in case of--------------------- § 1717 Other laws applicable -------- § 1722 Payment of tax ------------- §1715 Penalties------------------- § 1718 Records, statements, and returns- § 1720 Returns--------------------- 1716 Rules and regulations-------- § 1721 Tax .-------------------- 1710 CCIX Page 425 424 425 424 204 204 204 204 203 202 203 201 204 204 204 196 195 199 195 197 199 200 199 198 200 201 201 201 201 194 192 194 194 192 193 194 192 193 194 193 194 192
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