s1xrY.N1N·m oouonsss seen 1. cn. 27. mn. 125 nated deposits , or properadesr et a de t bmk shall benmummvn
til-i'e%Gommisionenof Internal . ’ ‘ ». .
· “(b)` Sums otiered¢in»compromise under the provisions of section emu (Eye 8220 of the Revised Statiites and section. 86 of Title II of the awfaiimn in coz; National Prohibition Act, aumsclened for the urchase of veal estate g¤,;_¤°·•· under ths oftseetion 320-:i:f gigs p.e§‘•·;:§g.p.w. ¤urpl¤s·ps¤eesds·in-an' &·aunt‘ ’ ` " .a r~ mak1ng` . allowance or v2¤i ’ im; the amount of thdtax, and additions thsreto,`and pi for costs¤and»charges of the aint andsale, be deposited witgl the of lghe United Statgls in a specialjdepositacoouut wmldnnk if in enameo ecoectorm•l¤.ug' edepssit.._pon 'tsnce ¤°¤· of such oier incompromlss or offer forths purchaseof such real °a•m°°m°d` estate, the amount so accepted shall be withdrawn by the collector from hisigwecial deposit account with the of the United States deposited in the Treasury of the United States as B·*¤¤¤¤· internal-revenue collections. Upon the of an such oier, the Commissionersshall‘author1ie the co ector, through whom the amount of such ofer wes submitted, to refund to the maker ofsuch ugggrégé f¤>¤= dis offer the amount thereof. In the ease of surplus proceeds from dis- 4,,,,, ,_ in traint sales the Commissioner shall, upon application and satisfac- tory proof in support thereof, authorize the collector through whom the amount was received to refund the same to the person or persons legally entitled thereto.” smzou omsmn oou.no·r1mr DIB'1‘RI(71‘ ;,§?,,"’,{"°,,,,,,°,.,‘},§$"'° °°" Sno. 1129. Section 3200 of the Revised Statutes is amended to mad hiwsiiI`:e'Z`i°iisn, p. as 615, amended. “ Sno. 3200. Any collector or deputy collector may, for the col- ,,,§,f§.{,,‘f,§ d'§1},‘_Qf,Y,§,'§{ lsction of taxes imposed uHon any person, and committed to him :¤,ggY¤mmgu¤igg for collection, seize and se ancgstof the property, real or perennial eneesimet. ' (exoeptgeroperty exempt from ` raint and sale, under section 3187 §T§'f‘§‘}‘};8·,,,,_,,,_ of the vised Statutes), or any right=.or interest therein, of sich - person situated in any other collection district the State B B . m ln wnaen enen ollicer neneee, .ne¢w1eneeen·11ng ine-pnevnnenner sec· · ··¤·°· ·¤·°*° tion 3209 of the Statutes; and proceedings in relation thereto shall have the same eiect as ifrthe same were had in his proper collection district." oars on wmou DISIBAINT rs nsorm D"‘“"”"· ‘ Sac. 1130. In determining the running of any period of limita- ,,,P,,,,°“,,,"",,,§f “““““°“ tion in respect of distraint, the distraint shall beheld to have been begun (a) in the case ofpersonal property on the date on which thelevy upon such property is made, or (b) in the case of real property, on the date onwluehnotice of the time and place of sale is given to the person whose estate it is proposed to sell. TITLE XII.·»-—GENERAL PROVISIONS °"""" “°'“'°"" V unam · R"’°‘“‘ Sno.1200. 4.) The renewing perse er une Revenue Act of um .,.":s*s°‘§°"mt.,% are ‘repealed,.to.take etfsetiélexcept as otherwise .provided¢`in this °**•°· Act). upon the %Dl¢tIl1GBl$`DI; is Act, subject to the limitatio¤¤~i>1‘o· videddn subdivision ih): . . ,~ Immam Title. II··(cal1edt " ncome Tax ") as of January 1,.1925, except V¤1-43. m>.2M—¤¤¤~ secdon 257 and sections 271 to 282, inclusive; _ - . Section 257 and sections 271 to 282, inclusive (being certain administrative provisions of the income tax) ;
