Sec. 3652. Establishment by regulation of mode or time of collection.. Sec. 3653. Prohibition of suits to restrain assessment or collection.. Sec. 3654. General powers and duties relating to collection_. PART III-GENERAL PROVISIONS Page Sec. 3710. Surrender of property subject to distraint.. Sec. 3712. Sale of indivisible property. Sec. 3713. Distraint by collector outside his district__ Sec. 3714. Period of limitation upon distraint__ Sec. 3715. Successive seizures_ Sec. 3716. Fees and charges in distraint and seizure cases__ 197 197 197 -197 198 198 198 Sec. 3747. Disposition of judgments and moneys recovered. Sec. 3760. Closing agreements.. 200 200 SUBCHAPTER F-CLOSING AGREEMENTS AND COMPROMISES 201 201 Sec. 3762. Penalties__. 202 CHAPTER 37—ABATEMENTS, CREDITS, AND REFUNDS Sec. 3770. Authority to make abatements, credits, and refunds.. Sec. 3777. Reports of refunds and credits in excess of $75,000_ 206 CHAPTER 38—MISCELLANEOUS PROVISIONS Sec. 3790. Prohibition of administrative review of Commissioner's decisions. 207 207 Sec. 3792. Expenses of detection and punishment of frauds_ Sec. 3799. Income from obligations and mortgages issued by joint-stock land banks.. 210 Sec. 3800. Jurisdiction of district courts to issue orders, processes, and judgments 210 Sec. 3801. Mitigation of effect of limitation and other provisions in income tax cases.. 210 Sec. 3803. Separability clause.... Sec. 3804. Time for performing certain acts postponed by reason of war. Sec. 3806. Mitigation of effect of renegotiation of war contracts or disallowance of reimbursement__ SUBTITLE E-PERSONNEL 213 213 218 CHAPTER 41-COLLECTORS OF INTERNAL REVENUE Sec. 3971. Deposit of collections... 223 Appendix I. Internal Revenue Code provisions referred to but not in- 225 Appendix II. Table of current amendments to the individual income tax and related provisions of the Internal Revenue Code............... Index 247 253 INTERNAL REVENUE TITLE Subtitle A-Taxes Subject to the Jurisdiction of The Tax Court of the United States CHAPTER 1-INCOME TAX SUBCHAPTER A-INTRODUCTORY PROVISIONS SEC. 2. CROSS REFERENCES. The cross references in this chapter to other portions of the chapter, where the word "see" is used, are made only for convenience, and shall be given no legal effect. SEC. 3. CLASSIFICATION OF PROVISIONS. The provisions of this chapter are herein classified and designated as Subchapter A-Introductory provisions, Subchapter B-General provisions, divided into Parts and sections, Subchapter C-Supplemental provisions, divided into Supplements and sections. SEC. 4. SPECIAL CLASSES OF TAXPAYERS. The application of the General Provisions and of Supplements A to D, inclusive, to each of the following special classes of taxpayers shall be subject to the exceptions and additional provisions found in the Supplement applicable to such class, as follows: (a) Estates and trusts and the beneficiaries thereof,-Supplement E. (b) Members of partnerships,-Supplement F. (d) Nonresident alien individuals, Supplement H. (f) Individual citizens of any possession of the United States who are not otherwise citizens of the United States and who are not residents of the United States,-Supplement J. (g) Individual citizens of the United States or domestic corporations, satisfying the conditions of section 251 by reason of deriving a large portion of their gross income from sources within a possession of the United States, Supplement J. (i) Foreign personal holding companies and their shareholders,Supplement P. (j) Regulated investment companies, Supplement Q. (k) Shareholders of personal service ment S. corporations, Supple (1) Individuals with adjusted gross income of less than $5,000,— Supplement T. |