demand is prepared and signed, in any case in which the address of such person last known to the Commissioner or collector is in an area for which United States post offices under instructions of the Postmaster General are not, by reason of the war, accepting mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed.

(2) ACTION TAKEN BEFORE ASCERTAINMENT OF RIGHT ΤΟ BENEFITS. The assessment or collection of any internal revenue tax or of any liability to the United States in respect of any internal revenue tax, or any action or proceeding by or on behalf of the United States in connection therewith, may be made, taken, begun, or prosecuted in accordance with law, without regard to the provisions of subsection (a) or (b), unless prior to such assessment, collection, action, or proceeding it is ascertained that the person concerned is entitled to the benefits of subsection (a) or (b).

(e) DEFINITIONS. For purposes of this section

(1) AMERICAS.-The term "Americas" means North, Central, and South America (including the West Indies but not Greenland), and the Hawaiian Islands.

(2) WHEN INDIVIDUAL CEASES TO BE OUTSIDE AMERICAS OR WITHIN AN AREA OF ENEMY ACTION. -For the purpose of determining whether any act specified in subsection (a) (1) (G), (H), (I), or (J) was performed within the time prescribed therefor, if any period of time is disregarded under this section by reason of any individual being outside the Americas or within an area of enemy action or control, such individual shall not, if he returns to the Americas or leaves such area after the date of enactment of this section, be deemed to have returned to the Americas or ceased to be within such area before the date upon which the Commissioner receives from such individual a notice thereof in such form as the Commissioner, with the approval of the Secretary, shall by regulations prescribe. A similar rule shall be applied in the case of a member of the military or naval forces of the United States with respect to whom a period of time is disregarded under this section by reason of being outside the States of the Union and the District of Columbia.

(3) WHEN EXECUTOR, ADMINISTRATOR, OR CONSERVATOR QUALIFIES. For the purpose of determining whether any act specified in subsection (a) (1) (G), (H), (I), or (J) was performed within the time prescribed therefor, the month in which an executor, administrator, or conservator qualifies shall be deemed to be the month in which the Commissioner receives from him a notice thereof in such form as the Commissioner, with the approval of the Secretary, shall by regulations prescribe.

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[Section 3804 was enacted October 21, 1942.

For other postponements by reason of military service or other war conditions, see sections 205 and 700 of the Soldiers' and Sailors' Civil Relief Act of 1940, as amended (56 Stat. 770, § 5; 56 Stat. 777, § 18; 50 U. S. C. App. 525, 590); and section 212 of the Public Health Service Act of July 1, 1944 (58 Stat. 689; 42 U. S. C. 213).]

Subtitle E-Personnel

CHAPTER 39-THE OFFICE OF THE COMMISSIONER

OF INTERNAL REVENUE

SUBCHAPTER A-THE COMMISSIONER

SEC. 3901. POWERS AND DUTIES.

(a) ASSESSMENT AND COLLECTION.-The Commissioner, under the direction of the Secretary

(1) GENERAL SUPERINTENDENCE.-Shall have general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue; and

(2) REGULATIONS, FORMS, STAMPS, AND DIES.-Shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp taxes, or, in the case of percentage taxes, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require.

CHAPTER 41-COLLECTORS OF INTERNAL REVENUE

SUBCHAPTER D-COVERING OF COLLECTIONS INTO THE TREASURY

SEC. 3971. DEPOSIT OF COLLECTIONS.

(a) GENERAL RULE.-Except as provided in subsection (b), the gross amount of all taxes and revenues received under the provisions of this title, and collections of whatever nature received or collected by authority of any internal revenue law, shall be paid daily into the Treasury of the United States under instructions of the Secretary as internal revenue collections, by the officer receiving or collecting the same, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description. A certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commissioner.

(b) EXCEPTIONS.—

(1) SUMS OFFERED IN COMPROMISE.-Sums offered in compromise under the provisions of section 3761;

and

(3) SURPLUS PROCEEDS IN DISTRAINT SALES.-Surplus proceeds in any distraint sale, after making allowance for the amount of the tax, interest, penalties, and additions thereto, and for costs and charges of the distraint and sale

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shall be deposited with the Treasurer of the United States in a special deposit account in the name of the collector making the deposit. Upon acceptance of such offer in compromise * the amount so accepted shall be withdrawn by the collector from his special deposit account with the Treasurer of the United States and deposited in the Treasury of the United States as internal revenue collections. Upon the rejection of any such offer, the Commissioner shall authorize the collector, through whom the amount of such offer was submitted, to refund to the maker of such offer the amount thereof. In the case of surplus proceeds from distraint sales the Commissioner shall, upon application and satisfactory proof in support thereof, authorize the collector through whom the amount was received to refund the same to the person or persons legally entitled thereto.

CHAPTER 46-MISCELLANEOUS PROVISIONS

SEC. 4041. ISSUE OF INSTRUCTIONS, REGULATIONS, AND FORMS. (a) IN GENERAL.-The Secretary shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations, not inconsistent with law, to be used under and in the execution and enforcement of the various provisions of the internal revenue laws; and he shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law.

(b) RECEIPT OF UNITED STATES SECURITIES.

For authority of the Secretary to issue instructions and regulations governing the receipt by collectors and others of United States securities, see R. S. 251 (U. S. C., Title 31, § 427).