ACTION, continued. not to be commenced without sanction of Commissioner of 150 when United States not subject to costs in, sec. 3214 150 152 for restraining, assessing, and collecting taxes not to be main- 163 for recovery of taxes paid on second assessment on allegations 164 for recovery back, of taxes, not to be maintained until appeal 164 when liable for debts due United States, sec. 3467 to make income returns, sec. 29 69 619 525 ADULTERATION of distilled spirits before tax paid to 'create fictitious proof, penalty, sec. 3252 222 of food and drugs in District of Columbia, sec. 1 . of notice of sale on distraint for internal revenue taxes, sec. 135 of real estate for internal revenue taxes, sec. 3197 139 469 AFFIDAVITS, before whom may be made in income cases 544 that person not possessed of taxable income, sec. 29 526 that failure to make annual return was due to absence or sick- ness 552 that person has paid income tax elsewhere, sec. 29 526 of collector or deputy as to return of corporation, sec. 36 instruments may be prescribed for, secs. 3445, 3446 AGENTS, INTERNAL REVENUE, continued. powers and duties of, secs. 3152, 3163 certain penal sections of the law made applicable to, sec. 3152 AGENTS must make annual income returns in certain cases, sec. 29 87, 95 78 394 525 551 of non-resident corporation, penalty for failure to make re- 530 ALCOHOL, (See DISTILLED SPIRITS.) definition of, sec. 3248 216 . quantity of, in proof spirits, sec. 3249 may be withdrawn from bond for scientific purposes without . may be withdrawn by manufacturer of perfumery, etc., with- out payment of tax, sec. 3433 a ALLOWANCE . 216 286 further, to collectors in certain cases, sec. 3148 for distillery apparatus destroyed, sec. 3332 ALPHABETICAL LIST of special-tax payers to be kept in collector's office, sec. 3240 of foods and drugs in District of Columbia, secs. 1-16, appointment and compensation, sec. 14. ANNUAL RETURNS OF INCOME OF CORPORATIONS shall be made on or before first Monday in March, sec. 35 shall be made on Form No. 366 when collector may make, sec. 36 of non-resident corporation, to be made by agent, sec. of non-resident corporation, what to contain ANNUAL RETURNS OF INCOME OF PERSONS, continued. shall be made on Forın 365 to be verified by oath or affirmation of party, sec. 29 525 544 525 525 collector or deputy may increase, when, sec. 29 persons may prove amount of, when, sec. 29 what gains and profits shall be included in, sec. 28 525 527 522 523 given, sec. 3173 where, sec. 29 of non-residents, sec. 31 when collectors or deputy collectors may make, sec. 3173 penalty for neglect or refusal to make, secs. 29, 3176 when failure to make caused by absence or sickness, sec. 3176 shall be forwarded to Commissioner of Internal Revenue by 545 APOTHECARIES, special tax not imposed upon, in certain cases, sec. 3246 208 APPEALS to Commissioner of Internal Revenue before suit in case of alleged illegal taxes, sec. 3226 164 when allowed in income cases, sec. 29 527 must be claimed by notice within five days after decision, sec. statement of must be filed with collector in ten days from collector to Commissioner of Internal Revenue, sec. depositions or testimony in to be taken before collector or APPLES, brandy made from, or from peaches or grapes, may be ex- of property exempt from distraint for internal revenue taxes, of value of seized distillery, etc., in case of bond given for of goods seized under internal revenue laws, secs. 3459, 3460 ARMS for personal use exempt from distraint, sec. 3187 223 133 331 466, 468 133 260 608 608 of persons while operating illicit distillery, sec. 3281 a in case of neglect to make return by person liable to pay 121 commissioner required to make, of all taxes and penalties, when second is made on account of first being founded on no suit to be maintained for restraining, sec. 3224 on spirits removed without deposit in warehouse as required on tobacco, snuff, and cigars sold or removed without being of stamp taxes when article is removed without being 441 on grape-brandy, sec. 8 341 Commissioner of Internal Revenue to make, of income tax, annual lists of, to be made and returned by collectors on Form 367 570 ASSESSMENTS, continued. when annual lists shall be forwarded by collectors to the monthly report of to be made by collectors on Form 368 against persons disobeying summons of collector of internal . revenue, sec. 3175 recommendation of, necessary in cases of compromise after written permission necessary to discontinuance or nolle prose- AUCTION, (See SALES.) 120 618 169 172 sale on distraint for internal revenue taxes, secs. 3190, 3197. 135, 138 454 466, 468 internal revenue taxes on, other than of national banks, secs. BANKS AND BANKERS, on notes used for circulation of persons, corporations, State bankers and others receiving money on deposit, loan, or for included in corporations subject to income tax, sec. 32 BARRELS 108 530 532 of fermented liquors, measure of contents of, sec. 3339 may be filed to enforce lien of United States on real estate, sec. 3207. 143 |