Calendar Year 1944

Calendar Year 1943

Calendar Year 1942

but in any such claim for credit or but in any such claim for credit or but in any such claim for credit or refund or in any such suit for re- refund or in any such suit for re- refund or in any such suit for refund the decision of the Board fund the decision of the Board fund the decision of the Board which has become final, as to which has become final, as to which has become final, as to whether such period has expired whether such period has expired whether such period has expired before the notice of deficiency was before the notice of deficiency was before the notice of deficiency was mailed, shall be conclusive. mailed, shall be conclusive. mailed, shall be conclusive.

Sec. 1027. (d) Overpayment Sec. 1027. (d) Overpayment Sec. 1027. (d) Overpayment found by Board.-If the Board found by Board.-If the Board found by Board. If the Board finds that there is no deficiency and finds that there is no deficiency and finds that there is no deficiency and further finds that the taxpayer has further finds that the taxpayer has further finds that the taxpayer has made an overpayment of tax in re- made an overpayment of tax in re-made an overpayment of tax in respect of the taxable year in respect spect of the taxable year in respect spect of the taxable year in respect of which the Commissioner deter- of which the Commissioner deter- of which the Commissioner determined the deficiency, the Board mined the deficiency, the Board mined the deficiency, the Board shall have jurisdiction to determine shall have jurisdiction to determine shall have jurisdiction to determine the amount of such overpayment, the amount of such overpayment, the amount of such overpayment, and such amount shall, when the and such amount shall, when the and such amount shall, when the decision of the Board has become decision of the Board has become decision of the Board has become final, be credited or refunded to the final, be credited or refunded to the final, be credited or refunded to the taxpayer. No such credit or re- taxpayer. No such credit or refund fund shall be made of any portion shall be made of any portion of the shall be made of any portion of the taxpayer. No such credit or refund of the tax unless the Board deter- tax unless the Board determines as tax unless the Board determines as mines as part of its decision that part of its decision that such por- part of its decision that such porsuch portion was paid within three tion was paid within three years years before the filing of the claim before the filing of the claim or the tion was paid within three years or the mailing of the notice of de- mailing of the notice of deficiency, filing of the petition, whichever is before the filing of the claim or the ficiency, whichever is earlier, or whichever is earlier, or that such that such portion was paid after portion was paid after the mailing earlier, or that such portion was paid after the mailing of the notice the mailing of the notice of de- of the notice of deficiency. of deficiency. ficiency.

Sec. 1027 (d), I. R. C., supra, amended by Sec. 457, R. A. of 1942, to read as above. Sec. 451 of said Act makes amendment applicable to gifts made in 1943 and succeeding years. Query, whether Congress did not intend amendment to be effective from date of enactment.

For Sec. 1027 (d), I. R. C., before amendment, see 1942 column.

Sec. 1028. Laws made applicable.

Sec. 1027 (d), I. R. C., supra, amended by Sec. 457, R. A. of 1942, to read as above. Sec. 451 of said Act makes amendment applicable to gifts made in 1943 and succeeding years. Query, whether Congress did not intend amendment to be effective from date of enactment.

For Sec. 1027 (d), I. R. C., before amendment, see 1942 column.

Sec. 1028. Laws made applicable.

Sec. 1028. Laws made applicable.

All administrative, special, or All administrative, special, or All administrative, special, or stamp provisions of law, including stamp provisions of law, including stamp provisions of law, including the law relating to the assessment the law relating to the assessment the law relating to the assessment of taxes, so far as applicable, are of taxes, so far as applicable, are of taxes, so far as applicable, are hereby extended to and made a hereby extended to and made a hereby extended to and made a part of this chapter. part of this chapter. part of this chapter.

Sec. 1029. Rules and regulations.

Sec. 1029. Rules and regulations. Sec. 1029. Rules and regulations. The Commissioner, with the ap- The Commissioner, with the ap- The Commissioner, with the approval of the Secretary, shall pre-proval of the Secretary, shall pre-proval of the Secretary, shall prescribe and publish all needful rules scribe and publish all needful rules scribe and publish all needful rules and regulations for the enforce- and regulations for the enforce- and regulations for the enforcement of this chapter. ment of this chapter. ment of this chapter.

Sec. 1030. Definitions.

For the purposes of this chap

ter

Sec. 1030. Definitions.
For the purposes of this chap-
ter-

Sec. 1030. (a) Calendar year.— Sec. 1030. (a) Calendar year.— The term "calendar year" includes The term "calendar year" includes only the calendar year 1932 and only the calendar year 1932 and

Sec. 1030. Definitions.
For the purposes of this chap-

ter

Sec. 1030. (a) Calendar year.— The term “calendar year" includes only the calendar year 1932 and

but in any such claim for credit or refund or in any such suit for refund the decision of the Board which has become final, as to which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive.

Sec. 1028. Laws made applicable. All administrative, special, or All administrative, special, or stamp provisions of law, including stamp provisions of law, including the law relating to the assessment the law relating to the assessment of taxes, so far as applicable, are of taxes, so far as applicable, are hereby extended to and made a hereby extended to and made a part of this chapter. part of this chapter.

Sec. 1029. Rules and regulations. Sec. 1029. Rules and regulations. The Commissioner, with the ap- The Commissioner, with the approval of the Secretary, shall pre-proval of the Secretary, shall prescribe and publish all needful rules scribe and publish all needful rules and regulations for the enforce- and regulations for the enforcement of this chapter. ment of this chapter.

Sec. 1030. (a) Calendar year.Sec. 1030. (a) Calendar year.The term "calendar year" includes The term "calendar year" includes only the calendar year 1932 and only the calendar year 1932 and

succeeding calendar years, and, in succeeding calendar years, and, in
the case of the calendar year 1932, the case of the calendar year 1932,
includes only the portion of such includes only the portion of such
year after June 6, 1932.
year after June 6, 1932.

Sec. 1030. (b) Property within Sec. 1030. (b) Property within the United States.-Stock in a do- the United States.-Stock in a domestic corporation owned and held mestic corporation owned and held by a nonresident not a citizen of by a nonresident not a citizen of the United States shall be deemed the United States shall be deemed property situated within the United property situated within the United

States.

States.

Sec. 1030 (b), I. R. C., 8pra, amended by Sec. 458 (a), R. A. of 1942, by adding language in italics. Sec. 458 (b) of said Act makes amendment effective as of Feb. 10, 1939.

Sec. 1031. Publicity of returns,

For provisions with respect to publicity of returns under this chapter, see subsection (a) (2) of section 55.