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CHAPTER 61. Information and Returns-Continued
SUBCHAPTER A. Returns and records-Continued
Part VII. Place for filing returns or other documents.
Sec. 6091. Place for filing returns or other documents..
SUBCHAPTER B. Miscellaneous provisions.
Sec. 6101. Period covered by returns or other docu-
ments.
Sec. 6102. Computations on returns or other docu-
ments...
Sec. 6103. Publicity of returns and lists of taxpayers___
Sec. 6104. Publicity of information required from cer-
tain exempt organizations and certain
trusts____
Sec. 6105. Compilation of relief from excess profits tax
Page
901
902
904
Sec. 6106. Publicity of unemployment tax returns.
Sec. 6107. List of special taxpayers for public inspec-
905
906
tion_..
Sec. 6108. Publication of statistics of income..
Sec. 6109. Cross references..
CHAPTER 62. Time and Place for Paying Tax.
SUBCHAPTER A. Place and due date for payment of tax.
Sec. 6151. Time and place for paying tax shown on
returns.
907
Sec. 6152. Installment payments__
908
Sec. 6153. Installment payments of estimated income
tax by individuals____
Sec. 6156. Payment of taxes under provisions of the
Tariff Act____
911
SUBCHAPTER B. Extensions of time for payment.
Sec. 6161. Extension of time for paying tax...
Sec. 6162. Extension of time for payment of tax on gain
attributable to liquidation of personal hold-
ing companies___
912
913
Sec. 6163. Extension of time for payment of estate tax
on value of reversionary or remainder in-
terest in property-
Sec. 6202. Establishment by regulations of mode or
time of assessment..
922
Sec. 6203. Method of assessment.
Sec. 6204. Supplemental assessments..
Sec. 6205. Special rules applicable to certain employ-
ment taxes__.
SUBCHAPTER B. Deficiency procedures in the case of income, estate,
and gift taxes.
Sec. 6211. Definition of a deficiency-
924
Sec. 6212. Notice of deficiency.
Sec. 6213. Restrictions applicable to deficiencies; peti-
tion to Tax Court__
925
Sec. 6214. Determinations by Tax Court
927
Sec. 6215. Assessment of deficiency found by Tax Court_
Sec. 6216. Cross references_.
Sec. 6311. Payment by check or money order____
931
Sec. 6312. Payment by United States notes and certifi-
cates of indebtedness_
Sec. 6323. Validity against mortgagees, pledgees, pur-
chasers, and judgment creditors...
933
Sec. 6324. Special liens for estate and gift taxes--
Sec. 6325. Release of lien or partial discharge of prop-
934
erty---
Sec. 6326. Cross references__
SUBCHAPTER D. Seizure of property for collection of taxes.
Sec. 6331. Levy and distraint_ ____.
Sec. 6332. Surrender of property subject to levy..
Sec. 6333. Production of books.
935
936
937
938
Sec. 6339. Legal effect of certificate of sale of personal
property and deed of real property..
942
Sec. 6340. Records of sale...
943
Sec. 6341. Expense of levy and sale..
Sec. 6342. Application of proceeds of levy..
Sec. 6343. Authority to release levy--
Sec. 6344. Cross references..
CHAPTER 65. Abatements, Credits, and Refunds.
SUBCHAPTER A. Procedure in general.
Sec. 6413. Special rules applicable to certain employ-
ment taxes__
951
Sec. 6414. Income tax withheld..
953
Sec. 6415. Credits or refunds to persons who collected
certain taxes..
Sec. 6423. Conditions to allowance in the case of alcohol
CHAPTER 66. Limitations.
SUBCHAPTER A. Limitations on assessment and collection.
Sec. 6501. Limitations on assessment and collection____
Sec. 6502. Collection after assessment...
Sec. 6503. Suspension of running of period of limitation.
Sec. 6504. Cross references..
SUBCHAPTER B. Limitations on credit or refund.
Sec. 6511. Limitations on credit or refund..
Sec. 6512. Limitations in case of petition to Tax Court
Sec. 6513. Time return deemed filed and tax considered
paid..
Sec. 6514. Credits or refunds after period of limitation_
Sec. 6515. Cross references__.
SUBCHAPTER C. Mitigation of effect of period of limitations.
Sec. 6521. Mitigation of effect of limitation in case of
related taxes under different chapters.----
SUBCHAPTER D. Periods of limitation in judicial proceedings.
Sec. 6531. Periods of limitation on criminal prosecu-
tions----
969
972
973
974
975
978
979
980
981
982
Sec. 6532. Periods of limitation on suits..
Sec. 6533. Cross references__
983
CHAPTER 67. Interest.
SUBCHAPTER A. Interest on underpayments.
Sec. 6601. Interest on underpayment, nonpayment, or
extensions of time for payment, of tax....
Sec. 6602. Interest on erroneous refund recoverable by
suit...
CHAPTER 68. Additions to the Tax, Additional Amounts, and Assessable
Penalties.
SUBCHAPTER A. Additions to the tax and additional amounts.
Sec. 6651. Failure to file tax return___
991
Sec. 6652. Failure to file certain information returns.
Sec. 6653. Failure to pay tax.
992
Sec. 6654. Failure by individual to pay estimated in-
come tax.......
Sec. 6671. Rules for application of assessable penalties__
Sec. 6672. Failure to collect and pay over tax, or attempt
to evade or defeat tax..
998
Sec. 6673.
Damages assessable for instituting proceed-
ings before the Tax Court merely for delay.
Sec. 6674. Fraudulent statement or failure to furnish
Sec. 6675. Excessive claims with respect to the use of
certain gasoline...
999
CHAPTER 69. General Provisions Relating to Stamps.
Sec. 6801. Authority for establishment, alteration, and
Sec. 6807. Stamping, marking, and branding seized
goods...
1003
Sec. 6808. Special provisions relating to stamps-
CHAPTER 70. Jeopardy, Bankruptcy and Receiverships.
SUBCHAPTER A. Jeopardy.
Part I. Termination of taxable year.
Sec. 6851. Termination of taxable year..
1005
Part II. Jeopardy assessments.
Sec. 6861. Jeopardy assessments of income, estate, and
gift taxes.
1006
Sec. 6862. Jeopardy assessment of taxes other than in-
come, estate, and gift taxes_
Sec. 6863. Stay of collection of jeopardy assessments..
Sec. 6864. Termination of extended period for payment
in case of carryback....
SUBCHAPTER B. Bankruptcy and receiverships.
1008
1009
Sec. 6871. Claims for income, estate, and gift taxes in
bankruptcy and receivership proceedings..
Sec. 6872. Suspension of period on assessment...
Sec. 6873. Unpaid claims..
1010
1011
CHAPTER 71. Transferees and Fiduciaries.
Sec. 6901. Transferred assets..
1013
Sec. 6902. Provisions of special application to trans-
ferees..
Sec. 7011. Registration-persons paying a special tax.
Sec. 7012. Cross references.
1018
CHAPTER 73. Bonds.
Sec. 7101. Form of bonds..
1019
Sec. 7102. Single bond in lieu of multiple bonds..
Sec. 7103. Cross references-other provisions for bonds.
CHAPTER 74. Closing Agreements and Compromises.
Sec. 7121. Closing agreements..
Sec. 7122. Compromises.-
Sec. 7123. Cross references.
CHAPTER 75. Crimes, Other Offenses, and Forfeitures.
SUBCHAPTER A. Crimes.
Part I. General provisions.
Sec. 7201. Attempt to evade or defeat tax..
1021
1022
1023
Sec. 7202. Willful failure to collect or pay over tax..
Sec. 7203. Willful failure to file return, supply informa-
tion, or pay tax....
Sec. 7207. Fraudulent returns, statements, or other
Sec. 7211. False statements to purchasers or lessees re-
lating to tax............
1026
Sec. 7212.
Attempts to interfere with administration of
internal revenue laws.___
1027
Sec. 7213. Unauthorized disclosure of information__
Sec. 7214. Offenses by officers and employees of the
United States _ _
1028
Sec. 7215. Offenses with respect to collected taxes-
1029
Part II. Penalties applicable to certain taxes.
Sec. 7231. Failure to obtain license for collection of for-
eign items____
1030
Sec. 7232. Failure to register or give bond, or false state-
ment by manufacturer or producer of gaso-
line or lubricating oil..
CHAPTER 75. Crimes, Other Offenses, and Forfeitures-Continued
SUBCHAPTER A. Crimes-Continued
Part II. Penalties applicable to certain taxes-Continued
Sec. 7233. Failure to pay, or attempt to evade payment
of, tax on cotton futures, and other viola-
tions_
Sec. 7234. Violation of laws relating to oleomargarine or
adulterated butter operations___.
Sec. 7235. Violation of laws relating to adulterated but-
ter and process or renovated butter..
Sec. 7236. Violation of laws relating to filled cheese.
Sec. 7237. Violation of laws relating to narcotic drugs
and to marihuana__
1031
1032
1033
Sec. 7238. Violation of laws relating to opium for smok-
ing..
1034
Sec. 7239. Violations of laws relating to white phos-
phorus matches..
1035
Sec. 7240. Officials investing or speculating in sugar..
SUBCHAPTER B. Other offenses.
Sec. 7261.
Representation that retailers' excise tax is
excluded from price of article____
1036
Sec. 7262. Violation of occupational tax laws relating to
Sec. 7263.
wagering-failure to pay special tax_
Penalties relating to cotton futures..
Sec. 7264. Offenses relating to renovated or adulterated
Sec. 7265. Other offenses relating to oleomargarine or
adulterated butter operations.
1037
Sec. 7266. Offenses relating to filled cheese..
Sec. 7267. Offenses relating to white phosphorus
Sec. 7268. Possession with intent to sell in fraud of law
or to evade tax..
Sec. 7273. Penalties for offenses relating to special taxes.
1040
Sec. 7274. Penalty for offenses relating to white phos-
phorus matches__
SUBCHAPTER C. Forfeitures.
Sec. 7302. Property used in violation of internal revenue
Sec. 7303. Other property subject to forfeiture. -
Sec. 7304. Penalty for fraudulently claiming drawback
1042
1043
Part II. Provisions common to forfeitures.
Sec. 7321. Authority to seize property subject to for-
Sec. 7322. Delivery of seized personal property to
United States marshal..
Sec. 7323. Judicial action to enforce forfeiture..
Sec. 7324. Special disposition of perishable goods..
Sec. 7325. Personal property valued at $2,500 or less_
Sec. 7326. Disposal of forfeited or abandoned property
Sec. 7327. Customs laws applicable.-.
Sec. 7328. Confiscation of matches exported.
Sec. 7329. Cross references_
SUBCHAPTER D. Miscellaneous penalty and forfeiture provisions.
Sec. 7342. Penalty for refusal to permit entry or exami-
Sec. 7344. Extended application of penalties relating to
officers of the Treasury Department---
1047