TABLE OF CONTENTS
XXXIX
C H A P T E R 76. Judicial Proceedings—Continued SUBCHAPTER D, C o u r t review of T a x C o u r t decisions—Continued Sec. 7484. Change of incumbent in office Sec. 7485. Bond to stay assessment and collection Sec. 7486. Refund, credit, or a b a t e m e n t of a m o u n t s disallowed Sec. 7487. Cross reference SUBCHAPTER E. Miscellaneous provisions. Sec. 7491. Burden of proof of exemptions in case of m a r i h u a n a offenses . '•:;' Sec. 7492. Enforceability of cotton futures contracts Sec. 7493. I m m u n i t y of witnesses in cases relating to cotton futures C H A P T E R 77. Miscellaneous Provisions. Sec. 7501. Liability for taxes withheld or collected Sec. 7502. Timely mailing t r e a t e d as timely filing Sec. 7503. Time for performance of acts where last d a y falls on Saturday, Sunday, or legal h o l i d a y. Sec. 7504. Fractional part s of a dollar. Sec. 7505. Sale of personal property purchased by the United States Sec. 7506. Administration of real estate acquired by the United States Sec. 7507. Exemption of insolvent b a n k s from tax Sec. 7508. Time for performing certain acts postponed by reason of war Sec. 7509. Expenditures incurred by the Post Office Department '. Sec. 7510. Exemption from tax of domestic goods purchased for the United States Sec. 7511. Exemption of consular officers and employees of foreign states from payment of internal revenue taxes on imported articles C H A P T E R 78. Discovery of Liability and Enforcement of Title. SUBCHAPTER A. Examination and inspection. Sec. 7601. Canvass of districts for taxable persons and objects Sec. 7602. Examination of books and witnesses Sec. 7603. Service of summons _-_ Sec. 7604. Enforcement of s u m m o n s. - Sec. 7605. Time and place of examination Sec. 7606. Entry of premises for examination of taxable objects '.--Sec. 7607. Cross references SUBCHAPTER B. General powers and duties. Sec. 7621. I n t e r n a l revenue district s.. Sec. 7622. Authority to administer o a t h s and certify Sec. 7623. Expenses of detection and p u n i s h m e n t of frauds SUBCHAPTER C. Supervision of operations of certain manufacturers. Sec. 7641. Supervision of operations of certain m a n u facturers
l*age 891 891 891 892 893 893 893 895 895 896 896 896 896 897 898 899 900 900
901 901 902 902 902 903 903 904 904 904 905
SUBCHAPTER D. Possessions.
Sec. 7651. Administration and collection of taxes in possessions Sec. 7652. Shipments to the United States Sec. 7653. Shipments from the United States Sec. 7654. Payment to G u a m and American Samoa of proceeds of tax on coconut and other vegetable oils Sec. 7655. Cross references
906 907 908 909 909
C H A P T E R 79, Definitions.
Sec. 7701. Definitions
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