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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.
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___
333
Sec. 3603. Notice requiring records, statements, and special returns___.
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_
338
Sec. 3615. Summons from collector to produce books and give testimony--
Sec. 3616. Penalties__.
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_
339
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.
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. 3655. Notice and demand for tax.......
Sec. 3656. Payment by check and money order.
Sec. 3657. Payment by United States notes and certificates of indebted-
Sec. 3660. Jeopardy assessment.
Sec. 3661. Enforcement of liability for taxes collected_
Sec. 3662. Prohibition of suits to replevy property taken under internal
revenue laws.
Sec. 3663. Cross references..
340
341
342
343
344
345
346
SUBCHAPTER B-LIEN FOR TAXES
Sec. 3671. Period of lien..
Sec. 3670. Property subject to lien..
Sec. 3672. Validity against mortgagees, pledgees, purchasers, and judg-
ment creditors__
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. 3693. Proceedings on distraint_
350
Sec. 3694. Priority of specific tax liability on distrained property
Sec. 3695. Property for account of the United States..
Sec. 3705. Transmission of certificates and deeds to Commissioner.
Sec. 3706. Records of sale_
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. 3722. Special disposition of perishable goods_-
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.
368
Sec. 3778. Cross reference_.
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