SIXTY·NINT`HiC`0NGRESSJ»·Sasa IJ Ck. 272 Z 1926. @7 A ‘ 8 If the €omrt1inio1iér1hdt?maileil·etoe·the tsk er ia notice of R’¤"j "*‘*~ deéogencyi subdiviaienia) bf ¤¤ctiop*274 the taxpayer or mum 114% _•¢¤¤»r1»¤;m¤mp»¤a<qefeaa aeeiaipserqpeeauea »aer=ehe»»_Be·ra·=er %¥*.,;·:,·*S.®.,,*·° ,,z,,,*·5 'I`ax~_»_App•ale wi§hinithe•:hlme*·;lrescribed_‘h\ seek eubdiviaioiyxio "* B · erodit·orre!¤nd=m·ree11¤ct o‘f7the¤¥£k*fb1:¤t1ne vtuablei gearlln +o! ¤•¢hich·theOommissionerella¤¢¤dete‘1*n1inedlthe/—deii { y* We allowed aéndlnoisuit taxpayer fo*r’%he‘1%oo·very ofriny ipartof snwhtakzshailllbe insétnwd fimang * ·* <_* 3** ·· _%m=i¤¤?h;)¤ji (1) Asofrovided in subdivision (e)- eo thiysectidtr 61* iH‘S!1l)dlVl— °°° ,' sio1i·(·i),, ·eeceion¢D79?dr»in¤m1bHi$v§sion ¤(b) ·(f),_or*(i)_Fel section ‘283e¤z·l1¤iehubdiviéou*(d)_of*sed?1cni1001; ’·‘··‘** ~ <€’ 1(2) stmvdany dmouno bdlldctéddtf exeessof an amqunt·eom§teil E‘°°“°°“°°'°"· ’d vdaueehthtwdeelai 4f‘hBo hiehh been imwcoo "wi 1;_ ‘ one ·t e< as wv as ` me ‘ _; yn -2 www e-xw it »;Z‘a ?}*·"1e __ ww ···‘ » e ·i 37 =., ‘»> < (ay Ae*to*any¤ah1ouht1el§HedHed*i£tex- the mmm ·perie&*¤r mai- ¤§,,‘§‘§°,,§E‘i.’§‘,i’.{f,€’“‘“" tat1ons upon the beginning of distraint or a prooecillvin in court for . collection has expired; ibuU*i1r*'any' ‘mib’li‘*c1aim for credit or refund ·V< or in an such suit for refund the decision of the Bqard_ which has , , , 12•$<§§ieigl1gg,»§.§’i>d w§ai1ebl;?e;;·*hsuél§Lpe1&od;1,1;iaa'expired ‘15he`n6tice ~ " 0 · · —;. vé.;;`··‘;` ‘::Q, al en `Viii I' f `
- (e) if we Bgird finds hh£ltli\‘¤re· iirno ueaieieaey ghammuer mag m,E‘;·={;;¤g0g;,¤7¤¤·v·
that the taxjjdyer harfnfade an overjieynienlz efletaxt in taxable year iuereepee§p£·whr¢il‘ the Comm one? Here ‘ deiieiencygthe Boar-da all have 1‘riil¤e`thé‘#fiio¤iit of~such‘¤v¢;;pat•y;‘;1(;e)ra*t;*.and!ul:h’ l dilntshall en,‘t!re·dedieioi¥'·oif the Beard _e‘ meflnai, he éredilied or"tef\1nded*bd tlY§ta§t$>ayei· _R , K. apgmvaaee 1n%)1bk1ivls1on’('a'}2 ·;=: su¤ua;er1{uq>ereeea1*é‘g};a, me pace ,...,,m?*¤·*¤*··¤· eit er (1) if claim thgiiefqr was’filed"within_tl;e of*lii·ii?¤z%ibn Erovided, fo1**in, eub<1xvision*·(h)e}or (g‘),·_or“( )" f"tl1ef_‘petjtiiih"was lezfwith t&e"Boai·ki**•+ithi;i_fd1u*JZeara after the tax i¢¤a`¥;ii·I1o1*;‘i¤ the caeedof ‘tax‘iinpobdd bythi; ct,within enreeyeers-as ‘i·ilh;e‘tfal: wls '· ·z.i'·w— I`l*‘(`.i‘.`1‘:iY= a",. ' '_ `1f¤}··£2Y of _ (ii] W‘here¤s¢here haa»‘bee1;¤ah over ‘ ‘ meet r,¤x*rix11&1ei·**beetid¤< R¢¤¤¤;·¤·..ww¤¤;- -- 221·or 287 anyireftind o&‘·cre§1it·1hadi1Jau,1iider_‘.thé i lmvislonsfoi th% '°W°'°‘°”°‘ section be made we ’tjhéé`wz’th1iUldin·€;agent* unlsse ~ the‘“¤.mbunt__of such taxjwas actually vyi¢hhe1d‘b&>che/ rthh¤1q1inz;’age¤t. 1 _ ···¢·; (g) _If“the5t£kpager *hd#}"wi in eve==yea»¤ from the time the ,,;E,,;"$',",{§"},;f,{,{',,°¥{°‘ return for the taxa le¢*year‘1917’was‘due, H1ed‘a*"++aivdr_ of-hip;:$¤B•¤:$b:;¤·:<g&¤$rb right rtofhave the taxes,‘due`lf6!' 8xich**t•.xable.year.deHerhiined me ` assessed ii‘ve‘~yéar8‘af6er"the returrf wie] Hléd, _·drLif H6 bas, on ma before _une*£;¤1924,¥ii1ed*',such a waiv‘erfin’1es;Ject‘\6f'the eaxeq fduefgtoi like able year- 19ra,·theu ‘s1ieh**aéediee%¤p‘.re£¤r¤d relatmgi to theitaxes for the gearinrespect of‘1lvh*lch‘_tl1e §VdlY61“f .. r filed ehalil rbesllowed orma e ifclaixn therefor is“'H'Ied'leither‘on or "“ be‘£ore¤‘;&pri1-~1,•i9§,5_,·‘or witghinrfour years from Qhetimeitlie tai: w¤¤‘p¤1d· 1¥*tl}¤·•>¤;1>‘¤yer,eh¤s; Pb or ugrqre wfnlne I5 _ gggeéemég mguverwmozym each a·fwaiver»·rl1¢·rebpect·#of“the_‘·taxeaQ ue for the ·tl:;;abl‘e;_e eel- 1919,»then such credit or¤reia¤d~re1atiag be- thetaxee for the ahle year 1919 shall be allowed or made if clairn th_erefo§i€~_ill either one onbefores 1,*1926, ot" ynthin .foui·"yeu£i.*S_ ornthe _ { r _ tune thevtax was’~pa1 _. 'If *tHe taxpayer has, on _re“LTune ,,,Y,$§Y°"°"'°“"’°’° -18,1926, HIed·s¤1eh*‘a#wai*v·er‘ih¤ ‘ ect orf“the_tixee” e ter the taxsbleryear 1920 or 1921, then dredit"oi· re‘liting‘.to the taxes"for=’t1le·@axable year 1920 or~1921 shall l>eia,1lovéed,or‘madé 1 amy ere r1s> he erfonor ` re" ‘ ‘ ,0:% __ {cl thf to th Bled ittlh befod'Af!ri1 1, kylthih Em, 0, mmm our ears rom l e timej _e’ was ai .i · NW “‘ "éb mum., »
- }***1* KM l’°*°** *2**** **f*¤*=i*>¤“& @*6 *ri)¤¤*i¢d`*h¤r¤¤i;,Q extmied ` “ Tf
eitther byi 5I1*ng‘·o— a"new· waiverbr by·‘“the extension of the originalLvyaner,¤then‘such·credit·or refund relating io the taxes for the year 111 respect of which the waaiwfer was fl1ed`shal1‘·be allowed
