§]_()65a , v TITLE 26.—-INTER such a. waiver in respect of the taxes due for the taxqble year
- 1920 or 1921* 1.hen.sucH_cr0dit or rgfqnd relating to the taxes
fof the tainble y<·ar 1920 or 1921 shall be allowed or made if . claim therefor is tiled either 0n_ or before April~1», 1927, 01: within four kears from the titgne the taxQwa.s pgid; It any such waiver so filed.`has, before the expiration of thé»peri0d thereof, been extondexll either by the filing of a new waiver or by the extensioix of the opiginal waiver, then such credit Oli refund relating to thé téias for the fear in respeét‘0f· whlclrthe waiver was med shall be gllcwed 0i··—1hi1dc'i£· claim therefor is H1e;l_ either (1) withiq four years from the time thé tax was paid, . ar ,(2)W im for befom Abril 1, 1926, in the·case`·0f ,c;·edits 0; rcfuhds relating to the taxes for the taxable yearg 1911 and 1918, or on of before Apfjl _1, 71927, in the cage of credits or refunds relating to the taxes fop the taxable year 1919, or on or before April 1_, 19QS, in the case .bf_ credits of refunds xelating to the `taxes Tor thetaxablé · 1920 and 1921., This subdivision shall. not authorize or refund ptouiunteu by the provisions of subdivision (d). - ~ , _ _ " _ . _ '. (h) Eféept as provided i;1_ subdivision `(.d) this section shall not (1) my from al1c?vvaxi¢é,a clgim fo; credit pg retqud ilgd ·px:lcr to the enactment qt this Act whiéh but- for such énact> ment would have been allowable, or `(2~)` bar from allowance a ' claim in respect of a‘ tax for the taxable year .1919 oi- 1920 it such. claim 'is Hlcd before the cxplratiop ot Bye years after the date the return was ’d1ie.—.(Feb. 26, 1926, c. 27, ”§ 284, 44 Stat. 66.) A " .` _ E- Sec note at beglimixig of this cbaptét. _ J , -. " ihc Reveim? Acfot. 1924, mentioned in the text, sét dnt in Title 26, tlxmnxm Rrzvzucz; .“ This; Act," heréin 1'€1[0l`l`€dv·t0,` cou- ‘ _ stitqtm this supplemental /title. Section: 221 and 237, mentioned ‘·¤ ‘ in ithe.¢ext,;are het cgtgm ji 962 and 989{respgctively, ot uid t supgbemmtai title. Subdiviision (a.) ot i. 274, similarly mentioned; is set out ia'! 1048 ot said title; subdivision (i) pi Q. 279, similarly me¤timed,`ié·sct out in § 1051 dt Lsalcftitle. Sections 283 and wm, similarly mentioned, ire set out ln Qi 1984 and 1224,- :0% ppectiygly, at said title, . 4 I t l' w§’5tn. Credit or yefxmd tai `stocldiolder of berécnal négvice ‘ m:·p¤1?¢t§c¤.··-—··Axiy i:1d·ividual° who-has paid`z1__ thx (in accordt dacewith smtiipn `218 oi the Bcvmug Att ot 1918 or pécticm 218 of wtlié RevemieQAct ut 1921) as 1 stocliholiler qt a `perstmal‘ ¤€?rv i<:e corporation shall be entitled to n credit or mtmd, in the mggaiet pmvlded in sqction 284, it (al suclj ·cm·p¤mtl0xx ha! lama Qnally determined mit to be a perssnal service c<_g__¤fpo1·étlo¤, and {ls). such corporation has paid the tsix imposed by Title II ct the Reva¤¤e‘Act at 191891* Title II qt the Rctenue Actrct 1921, qs the case may ba, and (c)·`<:1a.im t.l;ere£or"‘la Bled withfx; om ymr after thé ·e:1_ai;·tment cg this Act, or before the explrn-· tmp at the iaeriodi of limimtimii upon the Hliing 0; gud: elalxp, t whichever is the latent (Feb. 26, 1928, .c. 27; I 1210, Stat. ’ lic: skticm. · Section @4% xharitlandwlh the-text{lt act out in §__ 1065 ¤£_this gupplcmenitnl title. F ‘ - · Y _ IMS}:. Salgriea of ‘ State municiml. ameri; abqtement, t crwit, nr refund of taxa therwn.·-—···A§Y him imposed by the l Rfbvequg Ad: M1?24 or prior Bevegme Acts upon my individual l¤ rc@t_ éfhmob ts recclired by hié as Gqmpcnsntigu for perscnal servicm as 2 auteur or employee wt any state Oli political _ mbdiv_isi<m· theres! (except to the extent that such cédpensay trim: is paid by the United 'Stntea G0V81'HmG!1tA_ directly or indi-,- rqctly), sha1l,;`é¤bJect to the statutory period ‘ot.tI1mltaticn$ p:—operlq_ applicable · theretc, be xbatcd, credited, or refuhdéd.· (F®."%6,·19%, c. 27, I 1211, 44 Stat. 130.) ;,_ _ · l ` New-»sc¢t1o¤·: '1"b¤‘§R¢‘m¤¤2 Act at 1924, mentioned in the text, { is net aut las Title 26,.Ixfrnmx. Bivmaun. · , i _ M. 1986. Tcmiéntim of security far ‘ · nM Qaymcat of tau; certilgte fa; depnrtlqg alms; penal- ~ tm.-——(a) It the commisdoner {And; that n·-Qxwyer deslps ‘quick1y tdclepmt from the United States- Qt to txemdve his
BNAL REVENUE 2064 · pfoperty tlierefrom, or, to conceal himself Q1? _ his property therein, or to do any othét acf tzhding td prejudice or tb -rende,r wholly or partly ineiectual proceedings to collect the tax for the mmblcf yeartheu last past or the taxable year then ·cui·rent unless such procéedlugs be bmqght without delay, the. sommissioncr. shall dcizlare the jaxablé for such 'taxiiaiyer _ immediately terminated fsmd shall cams}? notice ect such Ending and declaration tq Qfgivcn thejxixpaycr, together with a demand for immediate payment of the tax fo*1·.the taxable period so declared terminated and of this —tsx for the preceding taiable year or so much of such tax as is 'unpaid · lwhether 91; not the timvfotherwiqe allowed byjsw for ming refutu and paying thetsxhas expi1:eql;',·¤nd_ such taxés shall thereupon become immediately due and payable: In Amy pro- * ceeding i1i;c0u;•t brought to enforée of tnxés mmie due ' and psyahle `by virtue of the pmvidons of this sebtim; the Ending of tj1e‘c0mm1s5i0;;e13.madc; as~hm¥ei¤ fsmvided, whether made after ¤0t{ég-_to the taxpayer or not, shall be for a11» purposes presumptive evidénge of the taxpayefs design. l (b). A tuxpayeiwlic is not in default ih making any return s _0r paying iucdme, twar·pr0£ts,, or excessprbnts tsk under any Act of Céixgress may fumislg is the Unitéd tiixder regulations to by the cosnmissiouer, with the approval ot the Secretary, secprity .appi·o=ved, by the emmtsstonet that hc. will duly mike the returq next required to Be " filed and psy the tax next thereafter requird to bc‘pii¢ The Jconimtissionez may. approve- and abcept in like security _for return and payqjen/t' of txixgs made due mynbtc by =`virtue~ot the prcviéioxgsxof this section,] provided the taxpayer has paid in fill all other jzgcoinc, war·p;·0¤ts,,—0r éxcgs-pmnts taxes due from him unda: any Actd Cwgress. _ · , _ T _(¢) It security is approved andscceptegl pursm¤t_ td the igrovisicns ot this seéficxi spd such further, mr other · security _ Wiul‘1’€SDECt.$.0 the tax or uses covered thereby is gfyeu is the commissioner shall from time to time·'Hnd ¤ ary sq; re— quits, payment ot such mx& shall not be by any t proceedings wander the provisions of this sec·t:ion__ prior tb the tbgpiratioin ··~of the time othex·wis2> allowed for paging suéh 5 ive'taxss. - . ° ‘ (cl) In the case of n citim gt the United-_$tntgs or of a
- ‘®@0¤ of gthe United Statgs ‘ abogxt to depart Eom the. _
Unite}! States the cémmimicngr mai, at his discretion, waive
»_ any `or al; of tim; requiremmts placed on the tnxpayerby this t¤¤¤=¢i¢¤- " ‘- ~ “F · ·. ·_ E (Q) No slien shattdepdrt from tbz Unitegi States mtlég he t mist pmcures frbm the cqllectpr or agent i¤ cpsme a certi§cuts z. that he has Tcompltcd with slit the qbltgzitimgs imposed umn
hjm {by the lncpmé, wsrlpmohts, and sscmprohts tg; laws.
i ’° (f) It a taxpaycrvjiolatg or attempts to violstg tstmis section $2 there s hall, in addition to all ctw penalties, be sddedlas past Eqt thwmx.25 pu mutum of the total smcmst of the faxpr . Ydmcigucy the tax, · 'with Interest mt tbs mm of 1
D6? éentum a month {som the time the tax became dqe. {Feb.
26, 1928,5:. 27, {@5, 44 Stst.—®.) . . · __» . — * mats at ¤qi.¤¤i¤§`e! this chapter. . - ” _1069._Tr•¤•fe:s•• liability suns ss in else of ilchcicncy bx tax; 1 tinf. assessment; i¤z t mits.-··=·(a) The amotinm of tb• foilqwing lm.bilities shall, exé {sept as timmixmttex m_ this]:-action pmviésd, be @@1, col- [ sm! Jin the mm manager and subjectvto the mma ·· tpmvidcus Iimitstims is tbs mmol Ws mdency in 1 ' `t¤.x_imppsed by this title (inclndins thmmjovislomtin asejot ‘ dglmqusncy in psymmt ifgnv mtime and demsmt, the provi-· ’ sionsnuthorining distrsint mid proceedings in court for celiac- — dw. and the jrévisious pmhtbiting and suits for ra- ,tunds):.'4_‘ ?£`· YY _ s ’(1) The liability, at law orjxequity, nt a txwmtereo ctfprpxr sity, M a taxpayer, in raspéct of the tax! (including friperesf»_· s5i;1itional~am0¤;;ta,‘¤nd agiditiops to the tax pfdvidedxby law)
