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relettered D. 10 Cites (a) and (b), but (b) is not in point; (c) was undoubtedly intended. 11 The original 3481 (b) was repealed Sept. 20, 1941 (55 Stat. 706, § 504), and a new subsection with the same designation was added by the 1942 act. 12 New (a) (4) added; original (a) (4)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__ under Closing agreements, effect of_ on Distilled spirits in case of loss... on Insolvent banks.. on Silver bullion____ ABSTRACTS. See BOOKS. Section 3122 3760 (b) (2) 2901 (b) 3798 (a) 1805 ACCIDENT INSURANCE. See INSURANCE. ACCOUNTS AND ACCOUNTING (see also BOOKS; RECORDS; RE- Bottling of distilled spirits in bond.. 2904 (a) Collectors' accounts. See COLLECTORS OF INTERNAL REVE NUE Accounts. Fraudulent omission of dealers in leaf tobacco to account for tobacco Collection by distraint. Allowance for, in connection with special deposit accounts_. Blended fruit brandies_ Erroneous refunds, suits for recovery of. for Failure to file return, or for fraud; collection... Interest. See INTEREST-on Unpaid taxes. Liability for, in case uncertified check not paid by bank------ 3656 (b) (2) to Miscellaneous taxes unpaid when due__ Lien in favor of United States for.......... for Nonpayment of tax, in general... Refunds after period of limitation. 3670 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....... |