APPENDIX III

Table of Added or Amended Provisions in the Text of
This Document

1 Sec. 506 (d) of the 1942 act amends I. R. C. 1800 (e) and (f) in full, but includes only (e) in the new provision; Sec. 506 (e) reletters the original (g) as (h), and inserts a new (f) and (g).

2 This amendment changes a rate of tax which had already been changed by the prior amendment of Sept. 20, 1941 (55 Stat. 708, §533 (b)).

3 Original (e-g) relettered (f-h).

This amendment changes rates of tax that had already been changed by the prior amendment of Sept. 20, 1941 (55 Stat. 709, § 534 (a)).

This amendment changes rates of tax that had already been changed by the prior amendment of Sept. 20, 1941 (55 Stat. 709, § 534 (b)).

This amendment changes a rate of tax that had already been changed by the prior amendment of Sept. 20, 1941 (55 Stat. 707 (10)).

7 Original parts II and III renumbered I and II.

This amendment changes a rate of tax which had already been changed by the prior amendment of Sept. 20, 1941 (55 Stat. 707 (21)).

Original C relettered D.

10 Cites (a) and (b), but (b) is not in point; (c) was undoubtedly intended.

11 The original 3481 (b) was repealed Sept. 20, 1941 (55 Stat. 706, § 504), and a new subsection with the same designation was added by the 1942 act.

12 New (a) (4) added; original (a) (4) renumbered (a) (5).

13 Original 3802 renumbered 3803.

INDEX

A

ABATEMENT OF TAX (see also CREDITS; REFUNDS; REMISSION):

Applicability of general provisions to alcohol..

Section

3122

ACCOUNTS AND ACCOUNTING (see also BOOKS; RECORDS; RE-
TURNS):

Bottling of distilled spirits in bond..
Collectors' accounts. See COLLECTORS OF INTERNAL REVE-

2904 (a)

3616 (a)

Fraudulent omission of dealers in leaf tobacco to account for tobacco

3971 (b)

Allowance for, in connection with special deposit accounts..

Assessed or paid after expiration of limitation period, effect of... 3770 (a) (2)

Blended fruit brandies.

2801 (e) (5)

for Failure to file return, or for fraud; collection_. Interest. See INTEREST-on Unpaid taxes.

Lien in favor of United States for.___

Liability for, in case uncertified check not paid by bank.

to Miscellaneous taxes unpaid when due_

for Nonpayment of tax, in general.. Refunds after period of limitation__ War postponement..

ADDRESSING MACHINES, tax on..

ADHESIVE STAMPS. See STAMPS.

ADJOURNMENT of sale in distraint proceedings---

ADMINISTRATIVE PROVISIONS:

Abatements, credits, and refunds.

Applicability of general administrative provisions:

to Admissions tax and dues tax..

to Alcohol tax....

to Coconut, etc., oil processing tax...

3690, 3692, 3712

3746 3612 (d, e)