4114 sxxrr-umm oonoasss; sees. 1. ce. av, mee.
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Ssoi*I108._“ a)-Incase a*regu1a“ ‘ ° tion or Tree] i cdecisionyrelatin
e . new . M y
- §°;’t‘2·»i°€»¤ws more -laws,-e¤;sz1e< by the? Commissioner#or`·the Sec?
' rotary, ocby the %w·ith··lthe‘ £ Secretary
by csausequeee regulatiomeir ‘ ‘ y decision, and
such [reversal immediate1y=‘eeeasjened» g or by at deck sioxrof ia *ceurti of icompetenvjurisdiction, such subsequent regula- tion*‘ol‘ Treasury decision may lin"the<~d1sc1·etion·ofo~the Commis- sioner, Qiitliitliwapproval of the Secretary, be applied without ° n° · V en ,~ ‘ ,‘orcoecte unert pro- .. .,c...a.a. "*’§;‘*»§§°g$??.§;ii als · i u A .1 1.. %‘s°"J§‘_.;'}“ #.*3, visions of Tins VI ct ass Acton myo.rae1e-eeia ei- leased the run"' ‘ manufacturer, producer, or importer, if at the time of the sa e or lease there was an exist1ng‘rulix;g,·i1·egulation, or Treasury decision . holding that the sale or lease 0 such article was not taxable, and the manufacturer, producer, or importer parted with possession or 'ownershipof such article, relyingupcn the ruling, regulation, or Treasury decision; A·•°*¤¤*°· mnrrsrxox ou sssmsumwrs sim arms mr ma msrrm suns _,f’°**'~¤·’“·•"*°°°· s1¤§i111os. (s) nxeept is provided in sections sm, zvs, mo, an -.-. “”‘“°° °° ‘°“‘ (1) ~ Notwithstandingthe rovisions of section 8182 of the Revised . www . . ¤’:<¥s¤¤°¢:°;•?¤°¤· or any otherdpdmvi)s1on of la}w,(a§l mtzarpalkmylsnuebtgtxm s exce as rovi in paragra 2 or 8 o t 's su 'vi- sion) he agessed? within four yearspafter such taxes became due ,uNg>,i•g*c*,§m¤Q,>gr°°,§*;g and no prooeedingein court without easement for the collection of ma. such taxes ehall* begun after the expiration of five years after mm, "caseo a a lor u treturnwit intenttoevae "•*¤‘¤*·¤* NW1; Smig)t?n6Q f guise fra dulen h I d °¤i=°i'€y~b° tax, of a failure to file a return within the time required by law, or of a willful attempt in any manner to defeat or evade tax, the tax maybe assessed, or a proceeding in court for the collection of such taxmay be begun wit out assessment, at any time. ` ,,,‘f,,°{‘_°‘;{‘,,°j‘,,,?{{,,,°,{*, ‘ (8) Where ·‘ the aesewment of any tax by this Act or vm ew ·••¤¤¤¤•¤¢· by prior Act of·Congre$ has been made (w er before or after the enacttnentbfthls Act)* within the statutory wyriod of limitation properly applicable-thereto, such rtax may be ected by distraiut or*by`a‘ A "` ` "in court (him before or after the enactment of this Act V, l$llll°0!1 y if begun) ( ) within six years after-the assess- ment?of`the‘ta1 or B) priorto the expgat on of any period for
it ` in writing by t Commissioner and the
,,,;,'}{*;,,*°$’;,’*°•,{,_°•'°‘°'¥ ih) This section shall not bar a distraint orproeeeding in court . begun before the enactment of the Revenue Act of 1924; nor shall it authorize the assessment of a tai or the collection thereof by dis- traint o1:_by proceeding in court if at the time of the enactment of thisllct such distraiut, orgroceeding was barrel by the mmeq= ier· ,‘ ` 'on pr? y ap licable thereto, unless prior w e _ ensctxnentof this ‘ ct the oner and the taxpayer agreed i‘¤;writin,g·thereto, P'°"°°“°"·· mxrramoxiox 1¢aos¤:¤uemrs.ar»1·¤r mrrrm sums · »: .-·, .· *i,·T» .» · l ». ’·*’”’°°“"’°'°" Sno. 1110. (a) The Act entitled "An Act to limit the time within ,dY°‘·”·’·m·‘“’°°‘*‘ which prosecutions may be instituted against persons charged with Von 43. v- NL violating internabrevenue laws," aplproved July 5, 1884, as amended, is reenacted without change, as fo ows:
