Get this book in print
About this book
My library
Books on Google Play
CHAPTER 30—TRANSPORTATION AND COMMUNICATION
SUBCHAPTER A-TRANSPORTATION OF OIL BY PIPE LINE
Sec. 3460. Tax.
Sec. 3461. Returns..
Sec. 3462. Publicity of returns__
SUBCHAPTER B-TELEGRAPH, TELEPHONE, RADIO, AND CABLE
FACILITIES
Sec. 3465. Imposition and rate of tax-
Sec. 3466. Exemption from tax.......
Sec. 3467. Returns and payment-
Sec. 3468. Cross reference__
SUBCHAPTER C-TRANSPORTATION OF PERSONS
Page
319
320
321
322
Sec. 3493. Exportation__.
330
Sec. 3494. Use as livestock feed or for distillation of alcohol..
Sec. 3495. Addition to tax in case of nonpayment..
Sec. 3506. Penalty for officials investing or speculating in sugar.
331
Sec. 3507. Definitions_-_.
332
Sec. 3508. Termination of taxes..
332.
SUBTITLE D-GENERAL ADMINISTRATIVE PROVISIONS
CHAPTER 34-INFORMATION AND RETURNS
SUBCHAPTER A-DISCOVERY OF TAX LIABILITY
Sec. 3600. Canvass of districts for taxable persons and objects..
Sec. 3601. Entry of premises for examination of taxable objects.
Sec. 3602. Search warrants_ _ _
Sec. 3603. Notice requiring records, statements, and special returns..
333
334
SUBCHAPTER B-DETERMINATION OF TAX LIABILITY
Sec. 3611. Returns executed by taxpayer..
Sec. 3612. Returns executed by Commissioner or collector__
335
Sec. 3613. Listing by collector of taxable objects owned by nonresidents of
collection district_.
336
Sec. 3614. Examination of books and witnesses_
Sec. 3615. Summons from collector to produce books and give testimony__
Sec. 3616. Penalties____
338
SUBCHAPTER C-MISCELLANEOUS PROVISIONS
Sec. 3630. Classification of and time for taking lists or returns.
Sec. 3631. Restrictions on examination of taxpayers_
Sec. 3632. Authority to administer oaths, take testimony, and certify.
Sec. 3633. Jurisdiction of district courts___
Sec. 3634. Extension of time for filing returns..
CHAPTER 35-ASSESSMENT
Sec. 3640. Assessment authority.
Sec. 3641. Certification of assessment lists to collectors__
Sec. 3642. Supplemental assessment lists..
Sec. 3643. Other laws applicable____
Sec. 3644. Establishment by regulation of mode or time of assessment -
Sec. 3645. Periods of limitation upon assessment -
Sec. 3646. Cross references _ _
CHAPTER 36-COLLECTION
SUBCHAPTER A-GENERAL PROVISIONS
Sec. 3650. Collection districts_
339
340
341
342
Sec. 3651. Collection authority.
Sec. 3652. Establishment by regulation of mode or time of collection.
Sec. 3653. Prohibition of suits to restrain assessment or collection_ -
Sec. 3654. General powers and duties relating to collection__
Sec. 3657. Payment by United States notes and certificates of indebted-
Sec. 3661. Enforcement of liability for taxes collected..
345
Sec. 3662. Prohibition of suits to replevy property taken under internal
revenue laws..
Sec. 3672. Validity against mortgagees, pledgees, purchasers, and judg-
ment creditors___
346
Sec. 3673. Release of lien..........
347
Sec. 3674. Partial discharge of property-
Sec. 3675. Effect of certificates of release or partial discharge.
Sec. 3677. Extended application of provisions relating to release or partial
discharge
Sec. 3678. Civil action to enforce lien on property.
Sec. 3679. Civil action to clear title to realty..
Sec. 3680. Cross references..
348
349
Sec. 3694. Priority of specific tax liability on distrained property.
351
Sec. 3695. Property for account of the United States...-
Sec. 3705. Transmission of certificates and deeds to Commissioner.
Sec. 3706. Records of sale
354
Sec. 3716. Fees and charges in distraint and seizure cases_
356
SUBCHAPTER D-FORFEITURES
Sec. 3720. Seizure of forfeitable property-
357
Sec. 3721. Custody of seized goods prior to judicial proceedings.
Sec. 3725. Stamping, marking, and branding seized goods.
Sec. 3726. Customs laws applicable_
Sec. 3747. Disposition of judgments and moneys recovered.
Sec. 3748. Periods of limitation..
362
Sec. 3770. Authority to make abatements, credits, and refunds_-
Sec. 3771. Interest on overpayments_-
365
366
Sec. 3776. Reports to Congress of refunds in excess of $500.
Sec. 3778. Cross reference_.
368
CHAPTER 38-MISCELLANEOUS PROVISIONS
Sec. 3790. Prohibition of administrative review of Commissioner's de-
cisions___
369
Sec. 3791. Rules and regulations_-
Sec. 3792. Expenses of detection and punishment of frauds.
Sec. 3798. Exemption of insolvent banks from tax.......
372
Sec. 3800. Jurisdiction of district courts to issue orders, processes, and
judgments__-
373
Sec. 3802. Exemption of consular officers and employees of foreign states
from payment of internal revenue taxes on imported articles--
Sec. 3803. Separability clause..
Sec. 3804. Time for performing certain acts postponed by reason of war..
SUBTITLE E-PERSONNEL
CHAPTER 39-THE OFFICE OF THE COMMISSIONER OF
INTERNAL REVENUE
SUBCHAPTER A-THE COMMISSIONER
Sec. 3901. Powers and duties..
377
CHAPTER 41-COLLECTORS OF INTERNAL REVENUE
SUBCHAPTER D-COVERING OF COLLECTIONS INTO THE TREASURY
Sec. 3971. Deposit of collections----
378
CHAPTER 46-MISCELLANEOUS PROVISIONS
Sec. 4041. Issue of instructions, regulations, and forms.
379
Appendix I. Provisions of the Constitution relating to taxation.
381
II. Statutory provisions not in the Internal Revenue Code but
relating to internal revenue_
383
III. Table of added or amended provisions..
433
Index.
437