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Act of 1917.

Act of 1916.

Act of 1913.

477 Sec. 311, p. 372. 478 Sec. 250, p. 276.

479 Sec. 3182, R. S., p. 496.

Act of 1924.

after such taxes became due.

SEC. 1009. (b) In case of a false or fraudulent return with intent to evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time. SEC. 1009. (c) Where the assessment of the tax is made within the period prescribed in subdivisions (a) and (b) such tax may be collected by distraint or by a proceeding in court, begun within six years after the assessment of the tax. Nothing in this Act shall be construed as preventing the beginning, without assessment, of a proceeding in court for the collection of the tax at any time before the expiration of the period provided in subdivision (a) for the beginning of such proceeding.

SEC. 1009. (d) This section shall not (1) authorize the assessment of a tax or the collection thereof by distraint or by a proceeding in court if at the time of the enactment of this Act such assessment, distraint, or proceeding was barred by the period of limitation then in existence, or (2) affect any assessment made, or distraint or proceeding in court begun, before the enactment of this Act.

LIMITATION ON PROSECUTION BY
THE UNITED STATES.

Act of 1921.

SEC. 1320. That no suit or proceeding for the collection of any internal revenue tax shall be begun after the expiration of five years from the time such tax was due, except in the case of fraud with intent to evade tax, or willful attempt in any manner to defeat or evade tax. This section shall not apply to suits or proceedings for the collection of taxes under section 250 of this Act, nor to suits or proceedings begun at the time of the passage of this Act.

SEC. 1010. (a) The Act en- SEC. 1321. (a) That the Act titled "An Act to limit the time entitled "An Act to limit the within which prosecutions may time within which prosecutions be instituted against persons may be instituted against percharged with violating internal-sons charged with violating inrevenue laws," approved July ternal-revenue laws," approved 5, 1884, as amended, is amended July 5, 1884, is amended to read to read as follows: as follows:

"That no person shall be pro- "That no person shall be prossecuted, tried, or punished for ecuted, tried, or punished for any of the various offenses aris- any of the various offenses arising under the internal-revenue ing under the internal-revenue laws of the United States unless laws of the United States unless the indictment is found or the the indictment is found or the information instituted within information instituted within

Act of 1918.

Act of 1917.

Act of 1916.

Act of 1913.

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That the time during which the
person committing the offense is
absent from the district wherein
the same is committed shall not
be taken as any part of the time
limited by law for the com-
mencement of such proceedings:
Provided further, That the pro-
visions of this Act shall not ap-
ply to offenses committed prior
to its passage: Provided further,
That where a complaint shall be
instituted before a commissioner
of the United States within the
period above limited, tne fime.
shall be extended until the dis-
charge of the grand jury at its
next session within the district:
And provided further, That this
Act shall not apply to offenses
committed by officers of the
United States."

three years next after the com- three years next after the com-
mission of the offense: Pro- mission of the offense: Provided,
vided, That for offenses
involving the defrauding or at-
tempting to defraud the United
States or any agency thereof,
whether by conspiracy or not,
and in any manner, the period
of limitation shall be six years,
but this proviso shall not apply
to acts, offenses, or transactions
which were barred by law at the
time of the enactment of the
Revenue Act of 1924: Provided
further, That the time during
which the person committing the
offense is absent from the dis-
trict wherein the same is com-
mitted shall not be taken as any
part of the time limited by law
for the commencement of such
proceedings: Provided further,
That the provisions of this Act
shall not apply to offenses com-
mitted prior to its passage: Pro-
vided further, That where a
complaint shall be instituted be-
fore a commissioner of the
United States within the period
above limited, the time shall be
extended until the discharge of
the grand jury at its next ses-
sion within the district: And
provided further, That this Act
shall not apply to offenses com-
mitted by officers of the United
States."

SEC. 1010. (b) Any prosecu-
SEC. 1321. (b) Any prosecu-
tion or proceeding under an in- tion or proceeding under an in-
dictment found or information dictment found or information
instituted prior to the enactment instituted prior to the passage
of the Revenue Act of 1921 shall of this Act shall not be affected
not be affected in any manner in any manner by this amend-
by this section, nor by the ment, but such prosecution or
amendment by the Revenue Act proceeding shall be subject to
of 1921 of such Act of July 5, the limitations imposed by law
1884, but such prosecution or prior to the passage of this Act.
proceeding shall be subject to
the limitations imposed by law
prior to the enactment of the
Revenue Act of 1921.

REFUNDS.

SEC. 1013. (a) The second proviso of the first section of the Act entitled "An Act Authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue

Act of 1918.

Act of 1917.

Act of 1916.

Act of 1913.

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