SUIT-Continued.

Against collector, no authority in Sec. 3220, R. S.,
561, 501.

Against collector not founded on law of Congress,
564 (bb), 505.

Against U. S. for taxes illegally collected, 564 (≈),
505.

Against U. S. in District Court, 564 (gg), 505.
Appeal to Commissioner prerequisite to, 564 (a),
(b), 503.

Assessment not prerequisite to, 510, 464; 543, 484;
560, 497; 564 (w), 505; 564 (hh), 505.
Authorized by Sec. 14 (a) of the Act of 1916, 362,

304.

By government, compromise previously effected a de-
fense to, 568 (b), (c), 507.

Deductions must be claimed prior to, 249, 191.
Effect of Sec. 14 (a), Act of 1916, on, 350, 292.
Effect of Sec. 250 (d), Act of 1918, on, 349, 292.
Findings of Commissioner, weight of, 564 (y), 505.
Findings of predecessor of Commissioner who as-
sesses tax, weight of, 564 (0), 504.

For additional interest after acceptance of refund,
480, 420; 564 (r), 504.

For interest on judgment, 564 (s), 504.
Penalty recoverable in, 564 (c), 503.

Protest prerequisite to, 365, 305; 564 (g), (h), 504;
566 (b)-(h), 506.

Statute of limitations against, 564 (i), 504; 564
(f), 505.

To enjoin collection of penalty, 562, (q), 502.

To enjoin collection of tax, 351 (b)-(f), 293, 294;
521, 475; 562 (a)-(f), 501; 562 (g)-(i), (k),
(1), (n), (8), 502; 563 (b), 503.

To enjoin collection of tax, after statutory period,
562 (g), (r), 502; 562 (v)-(x), 503.

To enjoin collection of tax before due, 562 (0), 502.
To enjoin collection of tax where no hearing is given,
562 (m), 502.

To enjoin collector from examining books, 562 (t),
502.

To enjoin sale of property to satisfy another's tax,
562 (u), 502.

To enjoin trust company from delivering collateral
to collector, 562 (z), 503.

To enjoin voluntary making of return and payment of
tax, 562 (y), 503.

To recover taxes, effect of Sec. 250 (d), Act of 1918,
on, 564 (v), 505.

To recover taxes erroneously paid, 564 (c)-(f), 503,
504.

To set aside sale of taxpayer's property, 562 (i), 502.
Understatement of tax as bar to, 563 (b), 503.
Written protest not necessary to maintain, 566 (i),
506.

SUMMARY PROCEDURE—

Sec. 14 (a), Act of 1916, as affecting, 350, 292.
Sec. 250 (d), Act of 1918, as affecting, 349, 292.
Statute of limitations against collection by, 546 (a),
(b), 484.

TAXES-

T

See "Estate Taxes"; "New York Transfer Tax."
Accrued, deductibility, 257 (a), (b), 196.
Authority of collector to enforce collection of, after
statutory period, 351 (a)-(f), 293, 294.

Bear interest regardless of assessment under Act of
1913, 331, 274.

Become debt on due date, 331, 274.

Collection of, injunction against, 562 (f), 501; 562
(g)-(i), (k), (l), (n), (s), 502; 562 (y), 503.

TAXES-Continued.

Collection of, after statutory period, injunction
against, 562 (g), (r), 502; 562 (v)-(x), 503.
Collection of, injunction against, where no hearing
given, 562 (m), 502.

Dissolution by corporation to avoid, 210 (b), 176;
527 (e), 477.

Federal estate, deductibility of, 130 (a), 93.
Federal, priority of in bankruptcy proceedings, 77
(a), 61; 569 (b), (c), 507; 572 (b), (c), 508.
Injunction against collection before due, 562 (0),
502.

Injunction to enjoin sale of property to satisfy an-
other's, 562 (p), 502.

Liability of retired stockholder for corporation's
taxes, 334, 282.

Liability of stockholders for taxes assessed against
corporation after dissolution, 334, 282.

Lien attaches after collector demands tax, 559 (b),
497.

Lien for, assessment prerequisite to, 510, 464.
Lien for, depends upon statute, 559 (a), 497.
Necessary expenses, priority over federal taxes in
bankruptcy, 572 (a), 508.

Paid by state bank, deductibility, 258, 196.
Payment by check, 481, 422.

State, deductibility, 129, 92; 541 (a), (b), 482, 483.
State bonus tax, deductibility, 257 (b), 196.

Suit to recover, effect of Sec. 250 (d), Act of 1918,
on, 564 (v), 505.

Voluntary payment of, suit to enjoin, 562 (y), 503.
Voluntarily paid, suit against collector to recover,
365, 305.

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.
Organized under common law, taxability, 525, 476.
TRUSTEE-

Bankrupt corporation, taxability, 210 (a), 176.
Income to, when beneficiary is charitable institution,
230, 231, 184.

Return, when beneficiary is undetermined, 200 (a),
166.

Testamentary, taxability of, 202, 167.

U

UNDERSTATEMENT OF INCOME-
Bar to recovery by suit, 563 (b), 503.
UNDISTRIBUTED PROFITS-

Taxability to corporation, 497, 498, 462; 504, 463.
Taxability to savings banks, 498, 462.

UNDIVIDED PROFITS OF CORPORATION--
Taxability to stockholder, 488, 455.
UNIFORMITY-

Required by constitution, 209, 176; 214, 177; 220,
178; 526 (a), (d), 477; 575 (e), 576 (a)-(e), 509.