Sec. 3652. Establishment by regulation of mode or time of collection_. Sec. 3653. Prohibition of suits to restrain assessment or collection.. Sec. 3654. General powers and duties relating to collection___ Sec. 3710. Surrender of property subject to distraint.. Sec. 3711. Production of books... Sec. 3712. Sale of indivisible property. Sec. 3713. Distraint by collector outside his district. Sec. 3714. Period of limitation upon distraint__ Sec. 3715. Successive seizures___ Sec. 3716. Fees and charges in distraint and seizure cases.. Sec. 3745. Suits for fines, penalties, and forfeitures.. Sec. 3804. Time for performing certain acts postponed by reason of war. Sec. 3806. Mitigation of effect of renegotiation of war contracts or dis- INTERNAL REVENUE TITLE Subtitle A-Taxes Subject to the Jurisdiction of The Tax Court of the United States CHAPTER 1-INCOME TAX SUBCHAPTER A-INTRODUCTORY PROVISIONS SEC. 2. CROSS REFERENCES. The cross references in this chapter to other portions of the chapter, where the word "see" is used, are made only for convenience, and shall be given no legal effect. SEC. 3. CLASSIFICATION OF PROVISIONS. The provisions of this chapter are herein classified and designated as Subchapter A-Introductory provisions, Subchapter B-General provisions, divided into Parts and sections, Subchapter C-Supplemental provisions, divided into Supplements and sections. SEC. 4. SPECIAL CLASSES OF TAXPAYERS. The application of the General Provisions and of Supplements A to D, inclusive, to each of the following special classes of taxpayers shall be subject to the exceptions and additional provisions found in the Supplement applicable to such class, as follows: (a) Estates and trusts and the beneficiaries thereof,--Supplement E. (b) Members of partnerships,-Supplement F. (d) Nonresident alien individuals,-Supplement H. (f) Individual citizens of any possession of the United States who are not otherwise citizens of the United States and who are not residents of the United States,-Supplement J. (g) Individual citizens of the United States or domestic corporations, satisfying the conditions of section 251 by reason of deriving a large portion of their gross income from sources within a possession of the United States,-Supplement J. (i) Foreign personal holding companies and their shareholders,Supplement P. (j) Regulated investment companies,-Supplement Q. (k) Shareholders of personal service ment S. corporations, Supple (1) Individuals with adjusted gross income of less than $5,000,— Supplement T. |