§1263 2*1TLE 2c.··-zzvmm (IG} The tem: “ military or nasfal forces of the United l States " includes the Mazrine Corps. the Coast; Guard, the Army 1 Nurse (émps, Femme, mid the Navy”Nm*se Corps, Female. ‘ ’ fh; The {€P1llS`°‘ii1(:Ii1(I9S·` and " includi11g" when used in 21 ds-·¥i:1iti·;>u (*0IlY§liI}9d in this Act *"*` slmli not be deemed to exclude <;»i 1rsrr tiimgs ,0{h€1'\\'iSi2 within Hl€;~1HP{lilillg of the term defined; (Fkais. 28, 1926, 0. 2i', § 2, 4-l Stat. 9.; Y l , A similar pmvisiéa with respect in Tit;k~‘26, Ix·rmkxAx. Rsvxzxun, will be fguud in §;12f§2 thereof. I _ ° 12€3. Tgxcs Gil Articles sold ur leased for export.-·#Uuder gsmsix rules smd regulations as the commissioner with the appmwilcf the Secmtarymay preséribe, thé taxes imposed under ilw pmvisioas of Title'}? 0: VI ** or of section 903 sz shall not agxpigasia of articles sold cr igaml for export ·0r for shigzzgllent tc» $2 `powegsicn ot the United States and in due course $0 expcrtgd or :~zh_ipped.» Under sugh tales and, regulatiims the ammmt ofa¤y“i:11`erual·reven11e tax erroneously ,01-
- ` i3l:2·g#alIy é=¤il{·<rted in reépe<·t_ ici such articles sd cxportéd or
zzllipped may be l`€filI1d€d (tG the expoastexn Ol`. shipper of the ' m·tic3e¤s, iusméd of `to the maxmfacturer, it the manufactpxrer waives may claim for tbl? zaxxlpunlt so to be réfxmded. (Feb. 26,
c. 2if, $ 1121, 44 Stat. 121.`) - _ ll I . .
A; similar §:·~0visim1 willy respect t 'Title 26, Ix*1‘¤·uxAL Rmvmxrrxc,. will bc {mam! in i 1283 thereof, - · _ 1255. Failure télpay certain other taxes or to maké returns
$6 forth; penalty.-~·A¤y person required mider this Act "
l ts pay any tax, or 1'8(]l}if€G,b§’ law 01** regzllatibns made ulnder Y mxllmrity thegveof to mage 8 réfgaru, keep may records, or supply ~ f Tatu; in{0rm&tima_, fb; the purposes of thé icéemiputatioxx, assms- · mem, 01; c0l1g~ctig:¥”bfauy tax ·imp0sed by this Act," who will- , fully fails ta my such tax. make such xetum, Keep such récordg, · as supply f·§t%€iliiI1f($f1!3&lfiG¥1,. at the tlme or time required hy law A or r#egulalti¢ns,~sha,11, in addition to othexz penalties provided by i~:m·,·_ be guilty of a misxiemeanpr mad, upog écuviction thereof, , lm §s;g~d not more hmm $19,000, or imprisoned for not more than ém §·ea;·, at wth, together with the casts of prosecution. (Fcbf 218, @26, c. 27,—~§·g1114 Ta), 44 Stat. 116.) _ _ A glmilaé pmviuio:1 with respéclt to Title 25, Ixwmlszun Imvnxué, ` is set aut in 12§5 thereof. » x _ _ _ . ` 1256. Failure to gcllest, _ uccmnt for, or pay over _ ccttain taxes,-———A¤y person required under this Act '“· to collect, a.cc0uut· {slr mag my aver guy tax impnseq by tl1is·Act,° who willfully féiis to mllactbr xmthfully §{éf*0$1¥lf fm and pay over sniéh ta x, mad may wha, willfully attempts in any mauxjer td evade ax any tax imposed by this Act $3 or the payment thereof. ` shall, in addiiiau tb other pengltics p:·cvid&d by law, be guilty of a felcmy and, uml; conviction thereof, be Hned not more than $$0, , li or imprisoned for mt more than Eve yéars, or both, tagalhsr with the com at proseculimn. (Feb; 26, 1926, c. 27, { 1114 U2), 4;4"Stat.·1,16.) _ " ° ~ ‘ ,` _ A simlla:·.pi:·¤s*i¤la¤ with respect to Title 26, Ixmszul. Rzlwsxrsn, _ is gut in 5 theres!. . · L ‘ `I 1257, er amisling {fslsé or frmdalcnt rcmms; pm;lt§r.;———-——A:ay germs who willfully aids ar awists ip, or pm-. ` cams, colxmels, cr advims,-A the iprépamtilm -01- presentation uxuler, cr in €9§H»E'i?ti£il3 *¤$ith.&11y matter arising under, the ixiu.~rml~revc¤m lim, at `zn fulseklr fraudulent return, andavit, €1§iB1,! or dm%umeut,_§ha1l (wha·th$r ml xml? §§£:h i&lsit2y—b1··fraud is with me knowledge or e~ér1sez.1t;¢>i.· the pmscn autlwrizad or
.ti> premut swh mtmxx, x;&davit, claim, bz cmciziuézit)
he guilty at 3 tsgmuy and, upmi conviction, (hereof, be Quad mt l mmaatha.:1 $19,660, or imwismzesl fm: not mcré than five yearé,
- § “Taxis Ast? laereia rcferxiéd tc, eonaititutes this title. Q
- Ti:le Ifmnstltutes cm¤?1~l imd 15 of this tm d Title VI. is set
out ix: ;:.j·17" af this til-le. ~ A · l ° m Sectim $03, aim m2¤ti0u‘e•3;' is set out in § M of his title.
- ·?'3‘hisa· Act cumntitutes this title. l # _
ENAL REVENUE · 2(E)22 or both, t®0getl1e·1·§¤§ll1 the costs of prosecution. (Feb. 26. 1926, c, 27, § 1114 (c), 44 Stat. 116.) ° ~ l A similar provilou will be found lu § 1257 of Title 26,. INTERNAL Rmvmxum. __ · _ 1268. Additiénai ygéialty for evadixig or failing to collect, ind sd forth, certain taxes.-—Any person wht; willfully? fails to pay. collect, or truthfully accclgnt for and pay over, any tax imposed by Titles IY, V, VI, VII. VIII. and IX," lor willfully attempts in any manner to evade or defeat may asuch tax or ___ the payment thereof, shall. in addition to other penalties [ provided by 1aw,`bc_liable to a penalty of the amount at the K tax- evadéd, or_ not paid, collected, or accomltéd for and paid qver, to be asses$ed and collected. in the'.same`ma1mer`·as taxes! are" assessed ‘aml .c0llected`.- No penalty shall he assessed under -·tl1is snibdivlsidu for any_,,0ffén.$e` férg which a .· p¢m1lty;may be.; assessed ux1de1".autl16?fity of section 3176 mi the Revised Statutes} . as amended, or .fm· miy _0¤€I1S€ {or. which a penalty has been recovered linda: section 3256 of the Revised Statutes? `(Feb. 26, 1926, c. 27,`§ 1114 (cl), 44 Stat. 116.) _. ‘ —' _` - · A similar provision withimgpeet to Iitle 26, lx1·¤&*S.;L‘ Rnvxxun, l is set pu: in { 1268 thereof. ‘ V _Q .; .1268a. Liabilitylin use df féilure to surrender property an which levy has—_b¢en »madc.—-¥Any person in possession cf) prep! a·1‘ty,` or rights to property; subject. to distmtut, upqh which a levy has been .madq, ~sl1$1ll,· upon demand by the collector _ H . or depgxty collector making such. levy, surreader such prop.! { ex·ty`0r lights in sxiclr collector qv deputy, unless sinch property Q or right is, at the time of such demandi `subject to m1’attac:l1· mgmt or exécnltiou under may judicial process. Any* person who tt fails 9r_ refuses tp so surrender any of smh propertgf ar rlghts Shall be liable in his own personhnd estate to themxited States in 3 sum equal to the valine of the property. or- rights mt so surrendered, but uofexceeding the amlmnt 0£~tl1e taxes ’( l¤clmilng penalties and interest) for the collection of which meh leéy has beep made, together with costs mid interest the data of such levy. (Feb. 26, 19%, c.`27. Q 1114 (e).,4·£ Stat. 116.) · New mtlén. h ~ ’ l _ 1269. Ddnitian; pemcnc-—The téxrm “ persén "_as used in this éegtiou ” includes hu blhcer or euiplcyeg of a corporation ar §' me;:mbe1·.0r exijployed of a pmstnershlp, who as sum ogcer, employee, 0:; member is under a duty to perform the act in respect of whiclq thé violation pcéurs. (Feb. 26, 19%, c. 27. § 1114,.'(f), 44 Stat. 116.) · n " · · A simllarpmvlsic:1 virlth réspect tb Title 26, ixnaxu. Rtvwsm. is set out in { 1%9 thereof. ~· $·\ ¤· ~ - · -1271. l’n;tia1.i¤yalldity af title.-·-If_ :1 ny pmvlglou of this Act} or the 'appllcatiou thereof te amy person mr clrcum·· smncm, is bald invalid. the remainder of the Aclt? and the application bf mich pmvigicm to éltherparsmxs or clreslmstqnws. shall mit be affected thereby. (Feb. _26,` 1826, 0. 27. { 1213. 44 Sta»t.f130.) }° · . n. _ . XA slpxllutm p:~bvlsion__wltb`r~e·a;;ect to Title 26,, Ixrstmmz. REYINGE, -K will be mund in § 1271_tl:¢re¤f. ‘ ,. . <~. `E “Tltle’lV, mmxllomd in tlm`text,__l.s set gut ln tcm. 14 and is at this supplegnemal title. Tltles V and VE, similarly metstlaned. are set out in cha. 16 and '1T,_ré&pe<:§lve’ly, at this supplemental title. Title VII, similarly mentioned. is set am in elm. _4 and 11 of this`supplemenmll title. Title VIII, also metntlczmkl, is set out in; c. 18 of this supplemental title! sutcl Title IX, likewise mgntlmled, is set out in ella. 5 and: § at this supplvngaxltal title. _ ‘ . " , .**8ectl¤¤ 3176 at the Revised Statutes is set out in §§ QT and'_9§ of Title 26 of the Code. ‘ " ‘ , ~ _ > .
- ° Scctlcx1Y3£.·’5S of the Revised Stalutestla set ogxt mj 260 bt Tillé _
S60! the C0de.· . l _. · . . · »°"‘Tl;Js_ sectlm1," mentioned l¤‘ the- text, set Qllt ln §§ 1265 t0 1269. inclusive, at this title of the appgucllx. l ·· . _ I ”‘_‘Tbis· A<:l," mex;tlcm>d` in the text, coxxzslitutgm this title of the _‘ appendix. · , `
