TABLE OF CONTENTS CHAPTER 38-MISCELLANEOUS PROVISIONS Sec. 3790. Prohibition of administrative review of Commissioner's decisions. Sec. 3791. Rules and regulations. Sec. 3792. Expenses of detection and punishment of frauds. Sec. 3793. Penalties and forfeitures. Sec. 3794. Interest on delinquent taxes. Sec. 3795. Administration of real estate acquired by the United States. Sec. 3796. Purchase of stationery. Sec. 3797. Definitions. Sec. 3798. Exemption of insolvent banks from tax. Sec. 3799. Income from obligations and mortgages issued by Joint-Stock Land Banks. Sec. 3800. Jurisdiction of district courts to issue orders, processes, and judgments. Sec. 3801 . Mitigation of effect of limitation and other provisions in income tax cases. Sec. 3802 . Separability clause. CHAPTER 38-MISCELLANEOUS PROVISIONS SEC. 3790. PROHIBITION OF ADMINISTRATIVE REVIEW OF COMMIS- SIONER'S DECISIONS. In the absence of fraud or mistake in mathematical calculation, the findings of facts in and the decision of the Commissioner upon (or in case the Secretary is authorized to approve the same, then after such approval) the merits of any claim presented under or authorized by the internal revenue laws shall not, except as provided in chapter 5, be subject to review by any other administrative or accounting officer, employee, or agent of the United States. SEC. 3791. RULES AND REGULATIONS. (a) AUTHORIZATION. - (1) IN GENERAL. -Except as provided in section 1928 (a), Cot- ton Futures, section 2599, Marihuana, section 2559, Narcotics, sec- tion 3176, Liquor, and section 1805, Silver, the Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title. (2) IN CASE OF CHANGE IN LAw. -The Commissioner may make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation to internal revenue. (b) RETROACIVITY OF REGULATIONS OR RULINGS. - The Secretary, or the Commissioner with the approval of the Secretary, may pre- scribe the extent, if any, to which any ruling, regulation, or Treasury Decision, relating to the internal revenue laws, shall be applied without retroactive effect. SEC. 3792. EXPENSES OF DETECTION AND PUNISHMENT OF FRAUDS. The Commissioner, with the approval of the Secretary, is author- ized to pay such sums, not exceeding in the aggregate the sum appro- priated therefor, as he may deem necessary for detecting and bring- ing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law. 467
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