2001 . _ TITLE_26.-INTERN jqlquést therefor (Bled `after the return is_-made) by the lex- * ccuter, adxninistrntor, or ether iiducinry reprmnting mcfestnte ly of éuch decedent, but not after the expiration of the period ca , prescribed for the assessment cl the c tax in paragraph (1),. ur (2), or- (3) of this éubdivlsien. _ _ I , · . -— ‘ . t1 -15) If n·c01’}$0l'8d0D makes up return dl; theta: impose;} by ti » this title, but each ot the shereholders includes inyhis- rettirn · p {Qin distributive shmtebf tue het incpme of the corporation, then p the tax of the ecrpcrntion shall be awessed tour years ttl Qtftcr the Inst date cn which- any such shareholders return was 'tl tiiedw Nothing in action- 283 shall be construed ae mnkingthe ,S< provisions of this paragraph applicable. to any tnx imposed by a S prior Aét Gf G0¤gI`QS8· _‘ _ ‘. U - 2 _ ·_ é ""(b) The running pt the statute of limitations provided in this section er in section 278 on the making of aseeesmentsrand the beginning of `dietraint or. a proceeding in court for ¢¤11ecu¤¤,_ _ in respect of any deécieliff}3 shall (after the mailing dt a notice under subdivision (it) bf section 274) ,·beY snspended for the ·< "pcried during Which the commissicueris prohibited ·fr¤m_making— jg the assessment or beginning distrnint _.0r neproceeding in O and for60dayé thereafter. 26, 1926, c. 27, § 277, 44 Sétat. I ‘ ueteat beginning ct thiaehaptere _ . A " ~_ M ` “ This Act,"' herein referred ~ to, constitutes ·this supplemental _ title. `“'1‘hié `title," herein referred td, constitutes 19 tot said suppiemental title. The Revenue ‘Act 01 1934, mentioned i¤ the Ia text, is set out in Tile 26; Iztartnxn. R1=:v|r¥Uh.· Subdivfision (a)‘ of t i 274, similarly mentioned, is pet out { 1048 of. this supple- " mental title; S ‘278, simi1arly»&cntioned, is.set _0ut in $$1058 to 1062, inclusive, of said title; ani} Q 283, similarly mentioned, iskset · ( out in {-1064 dt caid title. ‘· L _ · _ ._ I] 1058. Same; false or fraudulent r逰¤{xgs.—In the case nt si. S false or fraudulent return with intent tdeyade tax-or of xr tail- nrc in me a retnm4he tax may be assessed, or a prbceediug in t court ‘ for the- collection et such mx `may be begun. without I nssesgiuaeht., at any, time. (Fehi 26, _1926, c._ 27, §’278 (u), 44 .· .sme:.se.> ~, · - , · _ Y ·. · ¥ See note at beginning of this chapter. A n E 1059. `A me¤t" and collectien under 1 prior law of deli- ( ciency attributable to tentatively allowed ·- deductions.-—Any` de- ‘ S ` Bcieucy e·ttributa`b1e to_ n chnngé. in a dedyction tentatively I allowed under paragraph (-9) of subdivision (ax) bt section 214,·_ ·( or paragraph (8) ot subdivision (a) of section"234, of the ; Revenue Act .,6f 1918 or the Revenue Act "of 1921, may be -5 nmeseeti, cr aprcceediug in court for the collection ot such tax 5 may be begun without assessment, at any time. (Feb. 26, 1926, g c. 27, § 278 (b), 44 Stat. 59) ‘ !_ `· See nutejat beginning at this chapter. 4 19%. Asseuinsent of tax i eble after prescribed time.--- ’ Where betlf the cmnmiwibncr {and the taxpayer have consented 1 in writing to the assessment of the tax xifter the time prescriber} 1 in section 277 for its assessment the tax may be assessed at any 1 time prior to the expiration of the periog1`ngréed.up0u. (Feb! A 26. 1928, c; 27, § 278 (::),44 Stat; 59..) [ ` 1 Sw note •t beglnningcf this chapter. . . " , Section 277, mentionedlin the text, is set dut in- § .1057 of this ‘ "sepp1e¤¤tg1’tit1e.‘· ‘ ·.- _ · A · . __ ‘·_ < 1061. Diitraint nr court proceeding} time £m·.————Where the ·_° weeesement et any income, excess-profits, or wariprohts tax im- ° __ weed by thi? title or by prior Act of Cbugrese has been made: 1 (Whether before or after the enactment ot thi; ect) within the statutory period ot limitetien properly appliceblethereto, such ia! may be collected by distrni·nfor` by a preceeding in court 1 (bmn be£01fe.0r‘nfter the enactment ct this Act}, but only _ if begu¤`(1) within six yenre after the nsseésmeut Qt the tax, Q 0r.‘(2) prior to the expiratien_ et my period for c01|ect·i0u j agreed upon in writing ·hyj·_t.1ié commissioner and the taxpayer. Q .(Feb. 26, 1%, e, 21, S 278 (dl 44 Btixt. 59.) ` i See nate at besidningolxtbis chapter. . .` ·_ j "This·tit1e,’*_mentie1$ed Ln the text; constitutes c..19 ot this * supplements! title. i · " , i · ·&627Q.’····-—2Q-128 . *
- 41. REVENUE e§1064
1062. Assesement ·0r collection of texes by distraint; where lrred.——Thts eéctiou shall not bur a distraint or pr0cee.di11g`in butt begun before the enactment ot the Revenue Act of 1924; or shall it authoriicu the essessmeut 0£_ aj tax or the collection nereoi by distraint or by proceeding iq court (1·)- ifzat the lute of the enactmeut bf this Act such assessment, distreiut or l lb roceeding was berred by. the statutory period "ot limitation roperly ‘ applicable theretpt- unless prior to the enactment cf, big Act the commissioner and the taxbayer agreed in writing hereto, or (2) contrary tqthe provisions of subdivision .(a) ot . ection._274 of this Act; ° (Feb. _26, 1926, cg 27, $.278 (e), 44 X =m1;.5e.)_. · ‘ _ ~ ‘ ‘ Seeuoteat beginning oi this chapter. `• ‘_ _ " This sectiou," herein referred- to, constitutes §§ 1058 to _1082,`·i;iclug;ive, of this supplemental title. Subdivision (zz) of 1 `§ 274, mentioned in the text, is._set out in- 10-18 of said title? Ther Revenue Act- of 1924, similarly mentioned, is set out in Title 26; Immmuxf Bmvnmm. · ’ ‘ _ ` ‘ 1063.. Claiin in abat_ement,—gNo claim an abatement Shah be _ lied `iu respect of any assessment made after the eixectmeut »f this Ad: ill ·¤°€$D¢¢t of any income; war·proiits,· or .excess· »rot1ts‘ tax,. ~ (Feb.-26, 1926, c, 27, 5 279 (k), ;44 Stat..59.')·. · See note at beétmning of this cbepterc · . 1064Q Assessment end n collections under prior hw.--(e) It · nfter the enactment of this Act? the commiggioner determiues
- hat enyl assessment should be made in respect or any income,
verproiits, -0r excess-profits tax. imposed by tbe Revenue Act nt _1916,·the Revenue Act of 1917, 'the,_ReYe1mé Act. of·1918, the Reyeziue Act' of 1921, or th€.¢R.éV€DllB Act of 1924, eraby any such Act as amended, the, commissioner is authorized to send >y registered mail to "the person liable t0r\such tax notice of _
- he amount `proposed to bé assessed, which notice shall, for the
mrpcses of this Act, be considered a. notice under subdivision la). ofsection 274 of u1i$·AtCt, .1:1 the caseef uni such deterniuatioia the amount? which should be emeséed (whether as leficieucy or as interest, penalty, yr other addition to the tax)
- ha11,_except as provided in subdivision {d) of thieecction, be
romputeq as if this- Act had hot been enacted butrtbeamount to computed shell be assessed; collected, and paid irrtbe same banner 811d’Sllbj€(}t td the semue, provisions and limitations (in-
- ludi,ng_ the provisions in case of delinquency in Iiaymeutaftcr
notice and gleuiand aqd' the provisions prohibiting claims and suits--for refund') stein the case of a deficiency in the tore Luibosedby this title, except as otherwise provided in section 277 otjhis Act. . ° · .a (b) if before the enactment ref thi>s· Act ariy person lmsi appealed to the Board of~'1‘ax Appeals imde1‘_subdiV§si0u (a) of section 274 of the Revenue Act'0f_1924 (if such appeal relatee E0 a tax imposed by Title `II of sueh Act or td; sci much of ain income, wargproiits, or excess=m·oiits tex iinposed by any of the prior Acts‘euu.merated in subdivision (:1) ot this section 1s was not assessed _-before Juue 3; 1924), and the appeal is pendibg before the board at the time `ot the emnctmeutpf this Act, the board Shall have jurisdiction .ot the appedl. `t In zill such casa the: powers, duties,} rights, and privileges of _ the commissioner and ot the person` who has brought the appeal, and the jurisdiction of the board and of the courts, shall be determibcgk and tlie `computation of the tax shall be made, in the same manner as provided il1:S\lhdi\'iSi0!l.(R) of this. section, cxceptus provided. in subdiviéion (j`)°01§ this section aud except that the person liable for the tex shall not be subject to the ‘ previsione of Subdivision (el) of section 284. - . ,(c) It before the enactment dt tIliS`A(?C‘ the commissioner has mailedto imy fveremre ueticeuuder subdivision (sx). of sectiou 274 012- the .Rcvenue_Act of 1924 {whether in respect of :1 tax` imposed by Title II of such Act cr in respect bf so much of an Income, wegkprobts, or excesebrohts tax imposed by uuyef the prior Acts enumerated in subdivision (e) of this sectierras was not assessed before June 3,1924), and if the 60-day period rc- ,_ — terred to in such subdivision has not expired before the enact-
