SUIT-Continued. Against collector, no authority in Sec. 3220, R. S., Against collector not founded on law of Congress, Against U. S. for taxes illegally collected, 564 (≈), Against U. S. in District Court, 564 (gg), 505. Assessment not prerequisite to, 510, 464; 543, 484; 304. By government, compromise previously effected a de- Deductions must be claimed prior to, 249, 191. For additional interest after acceptance of refund, For interest on judgment, 564 (s), 504. Protest prerequisite to, 365, 305; 564 (g), (h), 504; Statute of limitations against, 564 (i), 504; 564 To enjoin collection of penalty, 562, (q), 502. To enjoin collection of tax, 351 (b)-(f), 293, 294; To enjoin collection of tax, after statutory period, To enjoin collection of tax before due, 562 (0), 502. To enjoin collector from examining books, 562 (t), To enjoin sale of property to satisfy another's tax, To enjoin trust company from delivering collateral To enjoin voluntary making of return and payment of To recover taxes, effect of Sec. 250 (d), Act of 1918, To recover taxes erroneously paid, 564 (c)-(f), 503, To set aside sale of taxpayer's property, 562 (i), 502. SUMMARY PROCEDURE— Sec. 14 (a), Act of 1916, as affecting, 350, 292. TAXES- T See "Estate Taxes"; "New York Transfer Tax." Bear interest regardless of assessment under Act of Become debt on due date, 331, 274. Collection of, injunction against, 562 (f), 501; 562 TAXES-Continued. Collection of, after statutory period, injunction Dissolution by corporation to avoid, 210 (b), 176; Federal estate, deductibility of, 130 (a), 93. Injunction to enjoin sale of property to satisfy an- Liability of retired stockholder for corporation's Liability of stockholders for taxes assessed against Lien attaches after collector demands tax, 559 (b), Lien for, assessment prerequisite to, 510, 464. Paid by state bank, deductibility, 258, 196. State, deductibility, 129, 92; 541 (a), (b), 482, 483. Suit to recover, effect of Sec. 250 (d), Act of 1918, Voluntary payment of, suit to enjoin, 562 (y), 503. When deductible on accrual basis, 257 (a), (b), 196. See Estates and Trusts.'' Creation of, to lessen tax, 170, 135. Distinguished from association, 215 (b), 177. Bankrupt corporation, taxability, 210 (a), 176. Return, when beneficiary is undetermined, 200 (a), Testamentary, taxability of, 202, 167. U UNDERSTATEMENT OF INCOME- Taxability to corporation, 497, 498, 462; 504, 463. UNDIVIDED PROFITS OF CORPORATION-- Required by constitution, 209, 176; 214, 177; 220, |