ing in court for the collection of such tax may be begun without assessment, at any time.

(b) Any deficiency attributable to a change in a deduction tentatively allowed under paragraph (9) of subdivision (a) of section 214, or paragraph (8) of subdivision (a) of section 234, of the Revenue Act of 1918 or the Revenue Act of 1921, may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

(c) Where both the Commissioner and the taxpayer have consented in writing to the assessment of the tax after the time prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon.

(d) Where the assessment of the tax is made within the period prescribed in section 277 or in this section, 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 within which an assessment may be made. (e) 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.

ART. 1271. Period of limitation upon assessments of tax.-The amount of tax imposed by the Revenue Act of 1921 and by such Act as amended for the taxable years 1921, 1922, and 1923, and the amount of tax imposed by the Revenue Act of 1924 for the taxable year 1924, or succeeding taxable years, must be assessed within four years after the return was filed, and the amount of tax imposed by the Act of August 5, 1909, the Act of October 3, 1913, the Revenue Act of 1916, the Revenue Act of 1917, the Revenue Act of 1918, and by any such act as amended, must be assessed within five years after the return was filed, with the following exceptions:

(1) In the case of income received during the lifetime of a decedent, the tax shall be assessed within one year after written request therefor by the fiduciary or legal representative of the estate of the decedent. The effect of this provision is to limit the period in which the Government may assess the tax in such cases to a period of one year from the date the request is filed, even though more than one year still remains of the regular period (the four-year period or five-year period, as the case may be) in which the assessment may under ordinary circumstances be made. Such a request for immediate assessment does not have the effect of extending the regular period of limitation, even though the request is made less than one year before the expiration of the regular period of limitation. A request for immediate determination and assessment of the tax in such cases is of no force if it is made before the return is filed. (2) If a notice of a deficiency has been mailed to the taxpayer under the provisions of section 274(a) of the statute (see article

1232) and no appeal is filed with the Board of Tax Appeals, then the period (the four-year period or the five-year period, as the case may be) in which the assessment may under ordinary circumstances be made shall be extended by 60 days, or, if an appeal has been filed, such period shall be extended by the number of days between the date of the mailing of the notice of the deficiency and the date of the final decision of the Board.

(3) In the case of a false or fraudulent return with intent to evade tax, the tax may be assessed at any time after such false or fraudulent return is filed.

(4) In the event the taxpayer fails to file the required return, the amount of tax due may be assessed at any time after the date prescribed for filing the return.

(5) If a deficiency is attributable to a change in a deduction tentatively allowed under paragraph (9) of subdivision (a) of section 214, or paragraph (8) of subdivision (a) of section 234 of the Revenue Act of 1918 or the Revenue Act of 1921, such deficiency may be assessed at any time.

(6) If the Commissioner and the taxpayer consent in writing to the assessment of the tax after the expiration of the four-year period or five-year period prescribed by section 277 (a) of the statute as the period in which the assessment of the tax must be made, the tax may be assessed at any time prior to the expiration of the period agreed upon.

ART. 1272. Period of limitation upon collection of tax.-In the case of the tax imposed by the Revenue Act of 1921, by such Act as amended, or by the Revenue Act of 1924, a proceeding in court for the collection thereof must be begun within four years after the return was filed, while in the case of the tax imposed by the Act of August 5, 1909, the Act of October 3, 1913, the Revenue Act of 1916, the Revenue Act of 1917, the Revenue Act of 1918, or by any such Act as amended, a proceeding in court for the collection thereof must be begun within five years after the return was filed. The tax imposed by the Acts enumerated may be collected by a proceeding in court within the period prescribed whether it has or has not been assessed.

Exceptions to the periods of limitations outlined in the preceding paragraph are prescribed in the following cases:

(1) If the tax imposed by the Acts enumerated above has been assessed within the four-year period or the five-year period as required by section 277(a) of the statute (see article 1271) a proceeding in court or distraint for the collection of such tax may be begun within six years after the assessment thereof.

(2) In the case of income received during the lifetime of a decedent, a proceeding in court for the collection of the tax must be be

gun within one year after a written request for the immediate determination and assessment of the tax is filed by the executor, administrator or other fiduciary representing the estate of the decedent. See paragraph (3) of subdivision (a) of section 277 of the statute and article 1271. Such a request does not have the effect of extending the regular period within which a proceeding in court may be brought even though the request is made less than one year before the expiration of the regular period of limitation. A request for immediate determination and assessment of the tax in such cases is of no force if it is made before the return is filed.

(3) In case the Commissioner has determined that a deficiency exists for any year and the Board of Tax Appeals disallows such deficiency in whole or in part, the Commissioner may institute a proceeding in court for the collection of the amount disallowed by the Board at any time within one year after the final decision of the Board even though the regular period of limitation prescribed in section 277 of the statute and outlined in the first paragraph of this article has expired. Such a proceeding may not be begun after the expiration of one year from the final decision of the Board even though the regular period of limitation has not expired.

(4) If an appeal is taken to the Board of Tax Appeals from the decision of the Commissioner on a claim for the abatement of the whole or a part of a deficiency, assessed under the provisions of section 274(d) of the statute, and the Board allows the claim in whole or in part, the Commissioner may begin a proceeding in court for the collection of the amount so abated at any time within one year from the final decision of the Board even though the regular period of limitation outlined in the first paragraph of this article has expired. See section 279 (b) of the statute and article 1281. Such a proceeding may not be begun after the expiration of one year from the final decision of the Board even though the regular period of limitation has not expired.

(5) A proceeding in court for the collection of the tax may be begun without assessment at any time (1) in case the taxpayer filed a false or fraudulent return with intent to evade tax; (2) in case the taxpayer failed to file a return; and (3) in case a deficiency is attributable to a change in a deduction tentatively allowed under paragraph (9) of subdivision (a) of section 214 or paragraph (8) of subdivision (a) of section 234 of the Revenue Act of 1918 or the Revenue Act of 1921. In these cases the tax may be assessed at any time (see article 1271). In the event such tax is assessed a proceeding in court or distraint for the collection thereof may be begun within six years after the assessment was made.

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ART. 1273. Cases where period of limitation on assessment and collection of tax under Revenue Act of 1924 is not retroactive.-Subdivision (e) of section 278 of the statute provides that no provision of that section shall authorize an assessment of any tax or its collection by distraint or by proceeding in court if such assessment, distraint, or proceeding in court was barred by the period of limitation in exist- ` ence at the time of the enactment of this Act. It further provides that the provisions of section 278 shall not affect any assessment made or distraint or proceeding in court begun before the enactment of this Act. Section 1100 (b) of the Act provides:

(b) The parts of the Revenue Act of 1921 which are repealed by this Act shall (except as provided in sections 280 and 316 and except as otherwise specifically provided in this Act) remain in force for the assessment and collection of all taxes imposed by such Act, and for the assessment, imposition, and collection of all interest, penalties, or forfeitures which have accrued or may accrue in relation to any such taxes, and for the assessment and collection, to the extent provided in the Revenue Act of 1921, of all taxes imposed by prior income, warprofits, or excess-profits tax acts, and for the assessment, imposition, and collection of all interest, penalties, or forfeitures which have accrued or may accrue in relation to any such taxes. In the case of any tax imposed by any part of the Revenue Act of 1921 repealed by this Act, if there is a tax imposed by this Act in lieu thereof, the provision imposing such tax shall remain in force until the corresponding tax under this Act takes effect under the provisions of this Act.

CLAIMS IN ABATEMENT

SEC. 279. (a) If a deficiency has been assessed under subdivision (d) of section 274, the taxpayer, within 10 days after notice and demand from the collector for the payment thereof, may file with the collector a claim for the abatement of such deficiency, or any part thereof, or of any interest or additional amounts assessed in connection therewith, or of any part of any such interest or additional amounts. Such claim shall be accompanied by a bond, in such amount, not exceeding double the amount of the claim, and with such sureties as the collector deems necessary, conditioned upon the payment of so much of the amount of the claim as is not abated, together with interest thereon as provided in subdivision (c) of this section. Upon the filing of such claim and bond, the collection of so much of the amount assessed as is covered by such claim and bond shall be stayed pending the final disposition of the claim.

(b) If a claim is filed as provided in subdivision (a) of this section the collector shall transmit the claim immediately to the Commissioner who shall by registered mail notify the taxpayer of his decision on the claim. The taxpayer may within 60 days after such notice is mailed file an appeal with the Board of Tax Appeals. If the claim is denied in whole or in part by the Commissioner (or by the Board in case an appeal has been filed) the amount, the claim for which is denied, shall be collected as part of the tax upon notice and demand from the collector, and the amount, the claim for which is allowed, shall be abated. A proceeding in court may be begun for any part of the amount, claim for which is allowed by the Board. Such proceeding

shall be begun within one year after the final decision of the Board, and may be begun within such year even though the period of limitation prescribed in section 277 has expired.

(c) If the claim in abatement is denied in whole or in part, there shall be collected, at the same time as the part of the claim denied, and as a part of the tax, interest at the rate of 6 per centum per annum upon the amount of the claim denied, from the date of notice and demand from the collector under subdivision (d) of section 274 to the date of the notice and demand under subdivision (b) of this section. If the amount included in the notice and demand from the collector under subdivision (b) of this section is not paid in full within 10 days after such notice and demand, then there shal! be collected, as part of the tax, interest upon the unpaid amount at the rate of 1 per centum a month (or, in the case of estates of incompetent, deceased, or insolvent persons, at the rate of 6 per centum per annum) from the date of such notice and demand until it is paid.

(d) Except as provided in this section, no claim in abatement shall be filed in respect of any assessment made after the enactment of this Act in respect of any income, war-profits, or excess-profits tax.

ART. 1281. Claims in abatement.-If a deficiency is assessed under the provisions of section 274(d) of the statute, (which provides that if the Commissioner believes that the assessment and collection of the deficiency will be jeopardized by delay, he may assess the deficiency before the taxpayer is given an opportunity to be heard by the Board of Tax Appeals (see article 1232)), the taxpayer may file a claim for the abatement of the deficiency or any part thereof or any interest or additional amounts assessed in connection therewith which he believes to have been erroneously or illegally assessed. The claim must be accompanied by a bond in such an amount, not exceeding double the amount of the claim, as the collector deems necessary, conditioned upon payment of so much of the amount of the claim as is not abated, and interest thereon provided by section 279 (c). The bond shall be executed by a surety company holding a certificate of authority from the Secretary of the Treasury as an acceptable surety on Federal bonds, and shall be subject to the approval of the collector. In lieu of such a bond, the taxpayer may file, under the provisions of section 1029 of the statute, a bond secured by deposit of Liberty bonds or other bonds or notes of the United States sufficient in the amount of their total par value to equal the amount of the claim and such interest as may accrue under the provisions of section 279 (c) of the statute. The claim and bond must be filed with the collector within 10 days after notice and demand from the collector for payment of the deficiency. Upon the filing of such claim and bond, the collection of so much of the amount assessed as is covered by the claim and bond shall be stayed pending the final disposition of the claim. A claim for abatement of a deficiency alleged to have been illegally or erroneously assessed shall be made on Form 843. It must