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APPENDIX III

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

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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)).

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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.

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11 The original 3481 (b) was repealed Sept. 20, 1941 (55 Stat. 706, § 504), and a new subsection with the same designation was added by the 1942 act.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

Bottling of distilled spirits in bond..

2904 (a)

Collectors' accounts. See COLLECTORS OF INTERNAL REVE

NUE Accounts.

[blocks in formation]

Fraudulent omission of dealers in leaf tobacco to account for tobacco

[blocks in formation]

Collection by distraint.

Allowance for, in connection with special deposit accounts_.
Assessed or paid after expiration of limitation period, effect of___ 3770 (a) (2)

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

[blocks in formation]

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.......

[blocks in formation]
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