020
ADMINISTRATIVE AND GENERAL PROVISIONS
Code. Statute
sec. sec,
1250. 1107.
1251. 1108.
1252.
1253.
Revenue Act of 1926. Administrative review.
Revenue Act of 1926. Retroactive regulations.
(Mode of collecting tax not specifically provided for.)
(Other methods of collecting tax; administrative and penalty
provisions applicable.)
(Records, statements, and returns; acknowledgment to certain
returns ; returns and statements on notice from Commissioner.)
1102. Revenue Act of 1926. Records, statements, and special returns.
(Credit sales; recovery of tax paid by vendor.)
(Overpayments and overcollections of tax; credit and refund.)
(Jurisdiction of district courts; additional remedies.)
(Rame.) (Compelling attendance of witnesses or production of
books and papers.)
1408. Revenue Act of 1918. Filing copies of contracts.
(Prior revenue laws in force for assessment and collection of
taxes and for imposition and collection of penalties thereunder.)
1100 (c). Revenue Act of 1924. Preserving certain retroactive benefits
of act of 1921.
(Definitions.)
(Taxes on articles sold or leased for export.)
1400. Revenue Act of 1918. Act of 1917 to remain in force for assess-
ments and collections in Porto Rico and Philippines.
(Failure to pay certain other taxes or to make returns, etc;
penalty.)
(Failure to collect, account for, or pay over certain tax.)
1114 (c¢). Revenue Act of 1926. Assisting in preparation of fraudulent
returns, ete.
1114 (e). (Same.) Property levied upon to be surrendered to col-
lector; 1i “bility for refusal.
1114 (f). (Same.) Meaning of the term “ person” in this section.
(Additional penalty for failure to-collect, ete., certain taxes.)
(Definition ; “ person.”)
(Failure to pay, collect, account for, and to pay over certain tax,
or to make returns or to supply information: penalty.)
(Partial invalidity.)
Citation.)
Revenue Act of 1926. Joint Congressional Committee on Internal
Revenue Taxation.
1254.
1255.
1256.
1257.
1258.
1259.
1260.
1261.
1262.
1263.
1264.
1265.
1266.
1267.
1268.
1269.
1270.
1271.
1272.
1203.
1241 [Act of March 4, 1911 (36 Stat., 1195), extract.] Here-
Purchase of ina fter the purchase of stationery for the Internal-Revenue
tionery. Service shall be made under the direction of the Secretary
of the Treasury as in the case of other branches of the
public service under the Treasury Department.
1242 Sec. 3463. The Commissioner of Internal Revenue,
purcection and with the approval of the Secretary of the Treasury, 1s
frauds. authorized to pay such sums, not exceeding in the ag-
gregate the sum appropriated therefor, as he may deem
necessary for detecting and bringing to trial and punish-
ment - persons guilty of violating the internal-revenue
laws, or conniving at the same, in cases where such ex-
penses are not otherwise provided for by law.
Moieties repealed, section 39, act of June 6, 1872. (17
Stat., 256.) “ Sanborn contract,” under act of May 8, 1872
(17 Stat., 69), was repealed June 22, 1874. (18 Stat, 192.)
Construction of offer of $300 reward and circular No.
99 and its revisions. (15 Op. Atty. Gen., 88 (Pierpont) ;
Williams ». United States, 12 Ct. Cls., 193: Briggs o.
United States, 15 Ct. Cls., 48.)
