cx.xx I_eTas, Tide I, ReIIenue Ace oj 1918- COntinued. deficienoy; date of final decision of ~----------------------- prorating of, under installments____ _ extension of payment, to avoid hard- ship________________________ _ bond required _________________ _ mailing of IlOtice of. _____________ _ ~~!:=':'f:;-ediitely~ if jeopardiJled by delay _______ _ notice to be mailed; IUlllE'lIDlent before decision of Board____ .. _______ _ Board to redetermine, on noiioe___ _ amount aaaesaible after decision of Board______________________ _ not allowed after final decision of Board,etc___ . ______________ _ stay of ooUectioll on filing bond; con- dition ______________________ _ further conditions if bond given be- fore filing petition ___________ _ stay of collection of part covered by bond_______________________ _ effect of waiver of stay_________ _ colleotion of unpaid amounts upon final decision of Board.. ___ ___ _ _ credit or refund; colleotion of greater assessment ___________ _ no other abatement claim to be filed ________________________ _ bankruptcy and receiverships________ _ deficiency to be iDlIlle<ba.tely ~ under bankruptcy proceedings__ adjudication by COurt____________ _ cofiectio~ of claims under (.Qurt pro- c~ngs--------------------- time extensionallowed __________ _ limitation upon assessment and collec- tion______________ • __ __ __ __ _ _ income tax to be asseued two years after returns filed ____________ _ received during life of decedent, in one year on request cI. executor, etc_________________________ _ application to corporation con- templating dissolution, etc ____ _ corpOration tax. ~ ~ assessed in four years; condition ______ .. , _ __ _ _ _ _ assessment at any time in case of fraud. _______ - ______________ _ with consent of CoDUDiasioner and taxpayer______ ~ _____________ _ coUectionby distraiDt, etc.; time linUt;~on ______________ _ 8U8p8nsion of running of statute of limitations __________________ _ interest and additions to the tu_____ _ additional tax on failure to file returns__ exceptions, if failure without willful n~t---------------------- colJection, etc., in lieu of former ad- ditioD8- _____________________ _ interest on deficiencies; assessment and rates _______________________ _ addition to tax as deficiency, in case of negligence; rates_____________ _ in case of fraud; rates__________ _ addition for nonpayment__________ _ interest prescribed, if tax not paid when due ________________________ _ when extension granted, and tax and interest not paid_____________ _ INDEX. 854 854 854 854 854 854 854 855 855 855 855 855 855 855 855 855 856 856 856 856 856 856 856 856 856 856 856 857 857 857 857 857 857 857 857 857 858 858 858 858 858 858 IncomeTu, TitUI, ReHAueAce 011918- COntinued. interest prescribed; for deficiency, etc., not paid on notice and demand_ for nonpayment of prorated install- ~te ______________________ _ interest rate payable by fiduciaries ___ _ to be collected if time for payment extended.___________________ _ on extension of time for deficiency; additional, if not paid________ _ on jeopardy &lSe8llment collections; additional, if not paid in full __ _ on unpai.d clai!ll8 in bankruptcy and ~verships----------------- additions to tax, on removal o'-prop- erty or departure from United . States______________________ _ claims against transferees and 1iduci&- ries ________________________ _ collection of tax on transferred assets same as deficiencies __________ _ liability of transferees; fiduciaries __ _ determination of amount________ _ limitation of assessment on trans- fe~ _______________________ _ transferee of a transferee________ _ one year after court proceedings ___ _ limitation of &SSe8llment. of fiducia- ries_______ -- _______________ _ provisions on death of taxpayer, or terminated corporation _______ _ 8U8pension of statute oflimitations, after notice mailed, etc _______ _ untn final decwonof Board_____ _ address for notice of liability of iidu- Ineanin~u:rUt~~;;;~============: powers of taxpayer transferred to iidu- ciary on notice to CommiBSioner_ assumed by fiduciary of transferee __ manner of notice_________________ _ overpayments; credits for, if install- ment payment exceeds credited amount_____________________ _ credit or refund if amount already paid________________________ _ for refund or credit of tax then due________________________ _ period of limitations____________ _ limit of amount________________ _ restriction on credit or refund! if de- ficienoy notice maileu tax- ~~_~~_~~iTarmstroBot (talk)_~~_TarmstroBot (talk) exoe~o~_01:16, 25 September 2010 (UTC)~~!_~e_c~ excess collected ________________ _ collection after statutorylimitation_ creditor refund on decision of over- payment by Board; limItation __ .efund or credit for exceBB withheld at source. _____________________ _ Inwrporatiom, D. C., Catholic University of America, charter extended____________________ _ name of Saint Vincente Orphan &y- lum chanJled to SaiDt Vincent', Home ana SChooL __________ .. _ Increa38 01 ,he Navy (.ee Naval Establish- ment and Navy). lncurablu, D. C., WlJ8hingtQn Home/or, appropriation for care of indigent pa- tients_____________________ 674,
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