Page:United States Statutes at Large Volume 44 Part 1.djvu/862

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5. _ 1241 . `r11·¤sl~nzs.·—1nns tions, in an @u¤t not to exmed $7 perday in of membm QM $4 ee qseof @¤n¤. .‘@ board k ·anth<n·1aed in accordaw_w1& tm civil pxvts hh to apwint, and ln with to;674 5 to hx the eonapenution·of, éneh nenxployeéa, to M ke such emendltnren including d1tnrm for ll e = hed rent at the of the-Government and end for law; of refuence, and an mny be

 e&%mtly toexecnte the   vested in the

_board,1nea&·suehassistnntsandee&expend1tur¤arenot su1ta§y modded for by the Secretary. nnder , section 1% of @1s tithe; All expenditnrw of the board shall be and mid upon the prwentadon of.1t@$ed vouchers théféiftlf, slgnw by the chairman, out of any money; appropriated for the eollection ot internnl- rer‘enne_ tam andtallotted to the board, or out of any moneys specinenlly approprinted for the purpose; io! the board. - (June 2, 1924, 4.01 p. rn., . c, @234, ` 5 (§), 431Stnt.`336.)_ __ · L · `VK J · C 23.4-ADBQNISTRATIVE AND GEN EBAY;} PRO- VISIONS. ·. __ ` ~ R y 1241.7 of stationery. . _. 1242. Bewction and `punlshment of frauds; 1243. ·Seme; ntntement of expenditure. , 1244. General. laws made applicable. _ 1245. Rules end ·, . · _ 124§._ Same; regulations necemtnted by alteration of·law. · - _ -_ 1247. Examination of books, papers, and records; taking testimony. . 1248. Same; number of inspections of taxpayer! ·'accounta alloiggbler; 1249. Cenelaeiveneai of auesement, deterplnation or paymnt of tax · — and a@tanee of*nba`te¤ent, credit., or refund. " ‘ 1250. ot ending: and dexona by Gommisaloner -01 internal Revenue. · · · _ _ - . 1251. Betroaetlveetect of regulations or Treasury Decisions; ‘· . ·. · 1252. Mode of collecting taxes not apeclllcally provided io:. ‘ 1253. Other method; of .col1ectln¢ taxes; adnslnlstratire and, penalty , provision nppllcnble. I ’ · · " ._ 1251. Records, atategxtents, and returns; acknoivledment ·t0 certain returns ;· returns ned statements on notice from commissioner 12155. Credit sales; recovery ot tax paid by vendor.; · 1256. Oserpaymenta m ewereellections ot tar; cnedlt and refund. . 1%7._J¤x1ad1ction ot district courts; additional _ » ‘ _ 1258. compelling attendince of witn% or production of 'bookl · and papers. _ _· 3 · - . uw. Contracts wié Hnlted States; dung saith and acceaa by com hlaalonerte data,. ‘ · ‘ ‘_ " l- _ { 12%. Prior revenue lar: in {once for assessment and éolleetion of ·taxe1 · for lmpontion » and collection of pennlties'. therepnder. =` 1251. Retroactive henedta of certain repealed lawn unnlfectéd. . 12§2. . ,. ‘ . _‘ l 1283. Taxes oa artielea com or leased for export. . , · * 1254. Porto Bice and Philippine law_ ln force ln.- , 1265. Failure to pay certain other thxcs or to__make returnp, and tk »· $¤rt¤;r>餤1¢v·] X T" 1286. Ftllnre to collect, aceonnt for, or pay over certain taxes. 12§’I._Aldln; ·01'~l§tiB§· in false or frnudnlent return ;__ penalty. _ -1258. Additional malty for ending or falling to collect., and sl 1259. Dcdnltiong "pereon.". _ , _ . -; 1279. Fhllmle to Q5?. collect, accountjor, and pay ovencertafln tas » ’ _ or to make netnrna or aupply information; penalty; ‘ ,12?1. Partial invalidity et title. .i · `· "‘, - 1272. Cit•tion._ . ~ V · _ 1241. of ·atation;ery.;———Cl’he purchase of sta tionery for the Inteml Revenue Service shall be made nndm the direction of the Secretary of the Trasury as in the case of other brnncws of the public serylee under the"1‘reasur; Department., {Mar. 4, 1911, c. 237, § 1, % Stat. 1195;) 4 1242. and pmiahmwt -_ of frank.-i—’1"he Commit ,nioner of Internal Revenue, with the approval of the Secretarz ot the Trmsursi is nnthorized to pay such sums, not pxceedlnl in the aggregate the num appropriated Qaerefor, as he mn; deem neceissziry for detecting end brlnglng to trial nndpunish ment persons guilty ot violating the 'internnl revenue laws, o

 suns: 343

emalvlagyat the same, in cass me exmasea. irc not @1vlu ptsvlded ter hy law. (R. $.1. = bt ¤ p r Bevemte a sta€ t·té“ 00;,}

 cme in each yar as to hmm he has  cled wesinm

0 appmpriatw xox- théwrpose mcaticwd is aaém ·1242’ct the ,* title, and abc a énalled statement eff aB xscellauecm ex-. ‘ .D¢¤dltures Le- the Btxreeu et- Internal Bum tm- which appre- 5 prietlcu is made. (Har. 3, 1®3, c. %, ZZ Etat; 587 : lar. il, 5 1005, c.·1483, 33 #Stet.“1167; An:. 1912, e.· 350; 37 8m;;

$31.) _ ./ - ( . · _ v

_1 1244. General laws- made ap ~ ° e.··-All sdmlnlatrative,

 special, or   iprcvisiéns of lsw, ieclecllsg the law. relating

g tc the aueasmént of taxes, so far ae awllahle. are extemm · ttf and msde.n»pa.rt of each of this title. (Feb. 24, , 1919, c. 18, l 1305, 40·Stat, 11 .; Netix 1%, c. .136, l .1300, , _42 Stat. 308; June 72,,1924, 4.91.11..--15., c. @4, { 1000, 43 Stes. . 1245; Rules ad regalatlens.-—Thé 'Ccmml er of Internet , Revenue; with the eppreval » of- the Secretary. of the Treasury, ls autherized je prescribe all needful. mics- and \'¤¢!¥¤tlcne ‘ for the enforcemcst ci the provisions of thx tltle,·am wher-

ever the modecr time of a£i¤g er    `¤ ¤  ah! lil! {Mehis imposed js gxcgprevided torgrthe   »    my

establish the by regulation; (R. S. { ;‘3447; QF•h. ,24, 1919, .c. 18, s Jsee, 40 8m.·1rs1r<;°Nov.·¤, xm, ceme,1 -1ms. _·6l2 Stat. _309;`Ju¤e 2, 1924, 4.01 p. m.,'c.—%4, I 1001, $3, Stat; 339.)j . . · _ - ,e‘· e ‘ _ _· ~. F— 1246.` Same; regulations necessitated by of law.- . Ihe Cohnmisslcner ot Internal Revmec may alse nah all inch °· regulatiohs, not otherwise prewvlud fer, ae may have 5 neciry by reason et any alteration ei law ln' relation te. ‘ internal revcnlue; (R. S; $@3447;) . ‘ _ ‘ ‘ 1247{ Examinatiaa of ranch; la%w- rl ti@y.-—The et External Revmae, mr _&e pur- `pésecf the‘cm·ret¤1m`¤I any retun er fer be

  • ·§\l1’ -lflf maklné~a,ret¤m www mae

° _ aéthedzed, by airy revenge cr ,_ l er te& . by — him- tcr.that.purp0•a, tcexsmiee any boe¤,'papcra, recerk n ‘cr·mmera¤da._bearlng mute mattcrsfremred te he lecleded ’ in the rcttxm, ami, xhay requlre.i_t»he of the Q renderings er ex (my (queer cr mpmqee et meh 9 or the-attendance ei any ether person hide; thef t »· in the premxsesgnu take his tcstlmqhy with réerdce to the matter required .hy.law to begindudeé la w& réeru, with pewer to adm bathe to su¢ ea (Fw. ·24, 1919, —c.` I 1305, $0 Stat. 1142; Jem 2}. 1%%:01 p. tn., c.-.§A,§100•l,Y.43‘Stat. $40.) ‘· `· , * , ,_ ’ 1248. Sam; aanbuhef taxpayefs _ allewahle;··exceptlm—N0 taxpayer shall he subjected ts uw uecessary»_examinaticn¤ er lar and émly time inspec- ¤ tion `ots taxpayer'; bbcks. ct scccsht shall he mecle ter meh tsasble year unless the taxpayer dtherwlse cr umm I the commlwcner, after lmmlgatlen, notlheq the I taxnyerlu ’ writing that an _ gdditlcmal lnsmctimi is h ry. (Jane 2,. F 19;* 4.01p.·m.,»c. Q4, {1005, 43·S¤t. 34%) ° · ~ 1249. @1%% of anmnwt, or `my· ,- that ef-tax, am; of ahatenent, ereét, er refm;-· r. ‘It after s d lDIfl0I1 and ewsmentln any case the tsxJ e. payer has paid- in whole any tex er penalty, or accepted arg;. 7 abatement. credit, or refund · based bn such determination sed ` amazement, and an agreement is made in writing between. the _ s- taxpayer and the _O6mml@iéeer et Internal Beyexme, with the y apprcvalct the Secretary ct the Treasury, thatlsech determina- 3 tion aid messment shall be mal and conclusive. then (except r ‘ upciu a shewlng of fraud ermslteasauce or m1mprmus¤¤`¢>: L- fact siaterlally affecting the dcterminetion or a mmt thus 1: made}. (1) thecase shell net be rcépencd or the determlrintion