831 TITLE 26.·—····-IHTJ I d; in iieti of me 50 per centum additibartcithe i;§G;;f;i;;1 ggecfiee 98 Qfithii dtle. `(Jum 2, $1924, 4.01 31, m., C. EL 275. 43 %·t•_ · n ease. B&¤mt taxes: i¤&; castes of inmpetegtg, imeivents. and so fertk; claim in •b•§e@·—··(e) (1) Wh¢!‘{¤ me aeaeept éetemiaw by the Cl§€l‘ as theeax impmed by . this Achaptex, er my Lustnlimeat theiwcf, er np? % of Smh emémef ur 1¤s¢¤11me¤¢,‘1.¤ act mid at the time prescribed tor iss xmymmi, there wnllbe coikectw as n part c§_ the tn!. i¤- reveet M such www amount at theram ot 1 per ceutum a msusfh the date i'ibed fw its mymenE`“until it iq pam. “ i2}»Whe1'e*an extemsiep ei time for payment ct the qmmmt eu determined ee me tax by the taxpayer, mj my installment agwypgi, has been m*¤¤t¢d. had the amount the time ter pay- ment of which jhu Sew the intermt thereon qaexermined _¤¤de1‘ {2) · of 'séction ,1043 of this tme, is net paid in tu}! prior to the expindee et the peried oth the (»;:;eesie¤, thm. in lieu of {hc interest previde¢·~ te; in puggraph {1) Qf th& subdivisiem, interest at the tate ot 1 per {Tatum x month simlfbe celkcted-on such unpaid amount {mm the ·dnt:e· et the expiration ct the period of tee extexmon \i!i¥i],ifi§$id» ‘ I __ _ ·v* ._ ' { in Where; dedeiency, or any inteéest oradditicnal amounts amsxed in connection thefewith made: section 1063 ‘ ot this (me, er zméer sectiep 'IM5 ot this- title, er any addiqon to. the mx in caeeef delinquency provided for in section 98 of this mie, is not paid in fulljwithin ten days fremthedate ax notice and dewd Item tee eclleetor; there .s1m11‘ as part of the tax, iuferest upcmzatlne unpaid amount of the rate of 1 pe1·‘<·entu¤·¤ mehth M the date of such nptice and demand e mm! it is paid, If any .paL;·t”0t aydetlciency prorated @0 Ani unpaid ipetaliment under éectiem 1052 bf tgbis liitleiis not paid in fuii en me date prescxibed Er the payment of such installment, Q were shell be collected as par; of the tgx iuteysest xipou the " unpaid emountpt the I’8§€ of 1 per cen-tum a month from such dem until it is paid. ·, ~` . l " · fc) In the case ot estates ct incompetent, deceased, of inselvent pereons, there shall be collected finterest at the rate ef 6 per, septum per axmum in lieu ct the iutereet providedxin Qsubdiviskms (ayaud (b) of thispecticn. Y? (wd) IQ s claim in abatement is med;) as proiided in section 196:% ei this title, thepreymouq of subdivisions (`b)_ and (c) of this section shell got app!} to the amouuteevered by the claim in abatement. {June 2, 1924, 4.01 p. m., c. E4, I 276, $3 Sta;. 1957. ;A §@t$ nm cellwtiau;§ext¤si¤¤ of ti¤e.——-(a) Except as ·prp£·ided. »iu secfiem 1049, 1068 to 1082 bt this fide and in subdivision (b), of section 1MB-” _ · W · — _ {1) The ammmy pt, iacdme, ‘ex e¤t¤, nad ‘war·pr0£ts taxes imposed by {the Bei·eaiue_Act,0£_ 1@1, audby such, Act as amended, for the taxable ymxi'1921 and tnxgble years, and the nmeudt 01 meme imposw bi this,chapmr, ehuI1’beasse&ed within four years after tm· retuam vias filed, and no §!’ il3* in cqurt fof- tM' collection ot such taxes shall be begam utter tiheexpiretiim of umich period. _ _, e (2) The amount of hzcemé, exce¤%pi·0¤fia,/,and#’v`€*ar-proilts taxes imymm bi the Act entitled _"A¤ A.et’t6 p1·0vfde‘· x·evem1e,° equalize duties, and encourage the inqiustriee ot? the United Stzaiee, and ter cme: Mpurp<$ses,”‘appreved August 5, 1309, the Act e:itit1ed·"A¤ Act-t0 1‘&d1iG¢·t81'iE'd\1u& and to provide revenue I0: the ,G~evemmut,, had fer, other purpmsf approved October 3. 1913, the Bevmue Act of {919, the Revenue Act ot 1917, the Revenue Act of 1918, and by any such Abt as amended., shell be assessed within five years after the returxi was filed, and up proceeding in cjxmrt fc; the ~c—o1lecti<m of such taxw shall be bxun after t11e_expimti0¤·0£` eueh period. (3) In tm case of income received during 'the lifetime- of u deceedeut, the gu shall be·&SSes1@, and any preceeding in
myxu; REVENUE § 1063 e court for the collection of such tax sha.}! he begun, within . one year after written request therefor (med after the mmm
is made) by the executor, `xémiuisttatés, br other Qdncgpry
. ·z·epresc¤t1¤g the wtate of aéch decedent, but mt after thé » expiration of the period prescribed for me ;-¤» ~» at me · tax in paragraph (1) or (2) ctthis mbdivisicn. . _ (b) The periqd within which an assscxmmt is required to · be made by subdivihiou (a) 91 this fsecticn inxespect of any - dcicicncy Zshall be extemcd (1) by shtyvdays if a notice of , gsucl; ~dmciency his bégn mailed tc the taxmyef uma: motion r 1048 and no appeulhas been with ct Tai;
- Appéals, qr,_ (2) it an 4ppe.nrhas_be·e¤”§1ed, then by me ¤umy ber of days betweeé the leiste cttw maiiing at meh
· and the datgé ot the Hua! decisiem by the board. » (Iam 2, 1924,
4.01"p.’ m.,‘c,`%4, § 277, 43 St,¤t;;_%.) . °' ‘ '
- 1%8.· Same; (else ar frsgdulent retéms.——~·eI¤ the mm at a
» false or fraudulent fotH}TB»jWtth_ intent tc evade tax mr pt s
failure to me a éefurn the tax may be swam, ¢ 1·'a pmceeding in court for- the ccllegthm of Each tax. may be begun with
6ut”a@meut, at any ·(J¤m¢ i 1924, 4.61 9. m., c,,%·i, {278 (sn), 43 Stat. 299.) , · » ` M55. Assessment an&· Eé¢1"§l'i¤&’_ law af deicicmzy attributable to tentativcli nlicwcd jeétctiami-——A¤y ·de&ciaucy antribgztibla to a change ju a deducém- téntatively nllciwed under paragraph (3) qt subdiviséem (s) of sec§m r214,. or vparagraph (8) _ of pubdivisden (a) got secticm @4, of
- .h¢,Reve1mé-Act of 1918 01·`the‘Revcm1e Act of }921,- may be
dr _¤ procecdizgg in court for the collection at such tax
· may be begun without assessment, at any time. (June 192-%, » 4.01 ppm., c. 234, Q 278»(b), 43 Stat. B9,) V _ x .~ 1,066. Assessment of tax s sb£e-gfter bed time.-- Wheré both- the Cdmmissioiier of Internal Revenue aud the tax- · (payer ha§+é consented in writing tb the s£·the` téi . 'aftef the. time prescribed in section 1657 of this {Rig (af its .assessmexrt the tax may be asseséed 'atumy time—p:·i0r to the expiration of the period agreed upon. (June 2, 1924, 4.01 p. m., c. 234, $-278 (c~),~43 Stat. M.) · _` ` IOSL Diitraint or ‘¢0Kl't pracccéingg 6*me far; tiaé fac cmxrt preceeding without `a m$é¤t,—-Where, the & nt _ of the .tax is ma€1e`withi~n the period prescrihed in 1957 ot this title or in mctilms 1058 tc.10® at mE titlqmch tax may be collected by distraint 0:; by x in cdurt, isms within $x years after the asmssmeutot the tax, Nothing in
this titlé sha.}! be as pmventim thé bqimsiug, with
.cmt_assmmg$t; ot: moceediixg in mart fér the ccifecdcm at the ta; gt gn: · before the expiration pt the period within whiéh n c¤t be made. (June 2, Iwé; 4.01 p. my ‘ c. @4, { 278 (G), 43 Stat. * - ” . _ · 1662, A ¤wt 'gr " _ cftaxcshy didnigt; when b|kl’¢d······SB(!£i0i1S 1058 to 1061—9f this iitla shall my (1} sump:- im the ez;t· of n tax ,»01¤__ the _¢x>1le¢&w_ thereof by éisv traint or' by a progeeding, in com; it on June 2; _1§%4, meh
n meut, <tlstraibt,‘0·x· barred by the pertad
_0£ lhpitaticm then in existence, or {2), adeét any ,nssmme¤t“ m11da,»or distraint or proceeding in géért hemm. before that date. (Juke 2, 1924, 4.01 p. m., c. @4. $ 278 (e), 43_St&L1 ° * 1963}. Claims for abatement of deéciency; ting for Elingg ·pr¤qed;1re};:intereat an claims de¤iéd.———-(a) If! a deécienéy has been amwd undef séctiou 1051 of this title, the taxpuyei; within ten days aftgr notice and de.mand·trcm the collector for , the pay11;em: thereof, may Bia with the collector a _§1aim for ` the abntmixeut of such demxiency, O1" apy past thereof, or at any interest or additiomxl amounts alsseszgéd in connection therewith, .¤r·0t any part at any s¤ch_i ;2tere·st or aqditiunai amuuints. Such claim shall be aécompéniecl by va bond, in such amcmut; riot exceeding, dduble the amount of the clam}, ' · and with quch suréties,. as thé c011ec§:9r_ deems necessary, cém-
