INDEX Coconut Oil: Collections, covering of, into Treasury § 2480 Contracts prior to Jan. 26, 1934_ § 2478 Effective date of chapter.. -_ _ § 2481 Exportation -------------- § 2474 First domestic processing, definition § 2477 Nonpayment, addition to the tax in case of -----------------. - - § 2475 Other laws applicable -------- § 2479 Payment oftax-__--____ -- § 2472 Philippine Treasury, collections covered into------------------- § 2476 Returns -------------------- § 2471 Publicity of -------------- § 2482 States or political subdivisions, sales to--------------------- § 2473 Tax ---------------------- § 2470 Coke, import tax on --- _- ---- - § 3423 Collection: Closing agreements and compromises- Closing agreements -------- § 3760 Compromises ------------- § 3761 Penalties-----.---------- § 3762 Distraint- General provisions- Books, production of ------ 3711 Cross reference ---------- §3717 Distraint by collector outside his district ------------ § 3713 Fees and charges in distraint and seizure cases -------- § 3716 Indivisible property, sale of § 3712 Period of limitation upon__ § 3714 Successive seizures-------- § 3715 Surrender of property subject to § 3710 Personal property- Authority -------------- 3690 Certificates of sale ------- § 3697 Cross references ---------- 3698 Levy------------------ §3692 Proceedings on---------- § 3693 Property exempt from --- § 3691 Property for account of the United States ------------ § 3695 Redemption of property - _ § 3696 Specific tax liability on distrained property, priority of- _ § 3694 Real estate- Authority -------------- § 3700 Certificates and deeds, transmis- sion to Commissioner- § 3705 Certificates of purchase- . - § 3703 Cross references---------- § 3707 Deeds of sale ----- ---- § 3704 Proceedings on---------- 3701 Records of sale-------- § 3706 Redemption of------..- - - - 3702 Page 266 266 266 265 266 265 266 265 265 265 266 265 264 414 462 462 463 456 457 456 457 456 456 457 456 451 453 453 452 452 451 452 453 452 453 455 454 455 454 453 455 454 Collection-Continued. Forfeitures- Cross references ------------ § 3727 Custody of seized goods prior to judi- cial proceedings ----- __ § 3721 Customs laws applicable -- § 3726 Goods valued at $500 or less- § 3724 Judicialproceedings toenforce_ § 3723 Perishable goods, special disposition of------------------ § 3722 Seizure of forfeitable property § 3720 Stamping, marking, and branding seized goods --------- § 3725 General provisions- Authority---------------- § 3651 Check, payment by-------- § 3656 Cross references ----------- § 3663 Districts----------------- § 3650 Fractional parts of a cent- - § 3658 General powers and duties relating to ------------------ § 3654 Jeopardy assessment ------- § 3660 Liability for taxes collected, enforce- ment of-------------- § 3661 Mode or time of, establishment by regulation------------ § 3652 Notice and demand for tax - § 3655 Receipts for taxes --------- § 3659 Suits to replevy property taken un- der internal revenue laws, pro- hibition of------------ § 3662 Suits to restrain assessment or col- lection, prohibition of_ - § 3653 United States notes and certificates of indebtedness, payment by. § 3657 Lien for taxes- Certificates of release or partial dis- charge, effect of -------- § 3675 Civil actions to- Clear title to realty ------- § 3679 Enforce lien on property - -§ 3678 Cross references----------- § 3680 Mortgagees, purchasers, and judg- ment creditors, validity against 1 3672 Partial discharge of property_ § 3674 Period of --------------- § 3671 Property subject to -------- § 3670 Release of ---------------- § 3673 Release or partial discharge, ex- tended application of provisions relating to------------ §3677 Single bond covering release of lien and payment of income tax deficiency ----------- § 3676 Suits by United States- Authorization to commence- § 3740 Continuance-------------- § 3741 Discontinuance or nolle prosequi § 3742 Page 460 457 460 458 458 458 457 460 445 447 448 445 448 446 448 448 446 446 448 448 446 447 450 450 450 451 449 449 449 448 449 450 450 460 460 460 CCVII
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