Page:United States Statutes at Large Volume 44 Part 2.djvu/101

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8IX'I`YNIN’I‘H CONGRESS2 I. Cn. 27. 1926. 6} within 10 days after such demand, than than shall be ”'°°"'·'·*· collected, asfpart of tho tax, interest mn the unpaid at the raléot · ·po1·-woman! a month ¢(or,· period: thiastatu of th•taxpaye' is holdiby a tlduciaaygpoin any o¤m·t¤oioo¤· potent urisdictiou will, at tfparf

 too dats nuwmtiu aiddanand mtilrit iscpai ~
  • ¥(k) claim mabatammtdzl ·b•·¤Had in rospoctpf aayjaaaav _,j',;‘;;“g'_§,’*_g°*;_’,_‘§

ment mac:aftortl:0ion•u¤no·1;t¤-ofiigia ictinnospetzt ol anyunoomat wr- Wat-pbcfi `l§t¤I¢>&·p?¤E& ~ l‘ * — ‘ ‘ ‘· onnnnmusurrnamviaanaasars ». “ '¤`¤¤¤¤»¤·¤¤=~ S•0.BU. (a) 'Hna amormi ofthe following liabilities ahalhaxoopt m¤>·¤g¤·¢•¤¤¤¤¤¤·· ¤ mmm ui um »a¤¤»· pmsauanhs ¤»¤u,.»11.¤»a, ¤1 ..."’1‘?.;?&‘i‘It‘€2"$:.E m·¤in.tha same naimar unhsubjoct thrama provision and °"*°""· 'tati<ms·asinthl`¢>é•¢aXai¤noy in·a title (including the provisions in oaso of delinquency irpaynnnt a!tor·¤c.aioq‘iand domaad, Jauthoniing &drnh1t*and

 ` in court rm ' an provisions pmhhiting

cloimstlap- suits for rofu1.;ds): » { ‘ .i—; i (1) gat- ori: ` ,0iat srrvput "°°g"‘”‘ of a taxpayaryin roqxct of thotax intovmt, dihons ¤'b,M°r wm amounts, and alditianatotho by law) imposed upon the taxpayor by this tida or by any pace ino¤mn»,—·•xo¤ss·p1¤fit•,‘o¤ wg. m§t3¢gxA,g¢_ .: , . ,—< .;.·— · .1; .~ (2) Tho liability of a idudary nmdorsootion 3467 of the Revised '°‘¥’}’°,,‘§';',,Y"’”‘ “" Sézaiutcs in rcspoct of the payment of any such ta: from thaits DT§··••°-*•”·¤·°¤’· o t o tax or. Any suchlligbility may be either as to &• amount of tax shown on "”"*°'*_`°' the rqturn or as to an deficiency in tax. _ wb) #1*ue·p»s¢ui»1&m1¤u¤i rw mmm of any such liability “¤“‘·“•"··*•°· of atramierooor fidttciarzéltallbo as followa: »· Om N mx

 (1)   {ntl _ itho expiration ofthe period of limita- p.y¤·.’.:Lm.¤»

tionitorlaaosunm yintthotaapayorg or ‘ · .- » f (2) If the period limltatiamior aaaaannontagaiisttbn taxpayer ""}";.,“,_"*;‘m“§_€§ sxplrod before tho‘emact¤o¤t¥•f"mt•*Aot·bat asaasanmt againsttho =: taxpayer wacmado wi¤hin‘a¤oh¤p•riody-·th•ai=within4 sia yaanaiur tho making of ooch;ass¤•¤mu1t*•gh¤t tho tcxpayovpbut kno can latzarfliaindnoyoar aftcrthoo¤om1mt;:·;1fthia·Aot.f Hm y H Om M I mn 8 aoourt pvooooding’agaan‘ ' st‘ i yer or oo action ,,,,,d,,,, °' of thotoxhaa been bogun7vitbmoit!1¤riE;:Eab0v¤ within one tgaraftor return of execution in such prooouling. * ~ ( (c) For pnrposoaof this section, if the taxpayor»i•>de¤•asad; .eP{§°;;:°}°Z ig {Iii? or in the oasolofya corporation,h·as uisumos, the ••*•‘*°**¤¤*‘°¤· pariod of limitation for anmnemant agaéndthotaxpsyor ahall bo·th• pvriod thatwouldbo in otfoct had the death ontbtmination ofwtib ence not · ‘ ·‘#-># . (a) me running of the period or limitation ¤p¤¤=¤u•i•¤¤¤¤¤¤• of tho liability of a transferee oriiiduciary dull; aiu: tbaimailing C°“”““°°"· og aha nctioogndor uga) section 274 0 chciuy, t panoddurmgw ` C a·` sionsr tho ahsammt in nspootrol the 1iabi1if{_bJst:lm·tra¤fex•¤ or Ednuary, wdayathcxucitom (2-* ' section shall not a ply to any suit or other p:ioo•&g ,§°,’;,“g(,‘§‘,d¥'°°’°’”° for onioromnsutioftlh of a transform or lidunary pond- ing>•titho¤moio¤£thbéa:¤ctni¢¤tofthhAct. · · i · U (t)i.Aaiusod in thctorm “tramt•1·oo"iiaoludcs lair, ,,,2T%“*“‘ °' ‘”“”“ lngahoi doiisnog and ·