58 SIX’1`Y—NINTH CONGRESS?. Sree. I. Cm 257. l92£}r "'°F’“ *‘¥· hot ptidcin fulE*within—*ten days from the date of notice ami demand ~· _ tram the collector; there elzelj be ne part of the tux, interest Vw J: uponthe unpaid sunount et the rate ot 1_ per centurnn month from
,§:,_g"{g{;fm"°’ the detect ·e¤ch~netice and demand until it ie paid. Iffsny Part of u
A deficiency prorated unpaid~,i1ieteHment under eubdivigion 5i) "‘* Ft “ oflaect1en#27'4·1s not -pa1d»‘iu1£&l1 on or before the date rmcrxbed or gale augment of such §;telMe1g:;‘them ~sha.ll be colleeglf es pmt of q’ interest upon ` amount at the rote o perecentum thfrom ¢" `. ° t ,,}‘},{§;`g‘;,,’§,f° i`*"““ {For It il: by e fiduciary appointed bv go court cognpeterrttinrisdiction or by will, there ellmll = Fmtereds t e rote r6"per oeutum annum in ieu of the intsubdivieions (oi) Fund of this section,
°Fg'g*§gj‘,§,{‘ Q; u. ben is filed, aspmvidcdlin section 2*79, the provisions of
wml subdzvinons (hwg; (c) of section shell notreppiy to the uuountcovered bond. - V · ‘
it union nnsneeiirnnrr Aim- couiucrron or ru
Vc§.3·L,p.2$¥%, · V - . ` '_j ·*¢L` I . V, o P¤*·>·l¤ ·*·=*%¤=·>*·°· Sno. 2’?'I.l(e)..Ex t ee provided in section 278-— V
{,'gM_°;’wQ incoxaeb tgcs imposed this Act shall be
usso@ed_ _ ’whthm_ hree` yesrsu r ereturnwas ed smdnoproceed- gzgbgx c0urtft;`1t3;>utme§essn1entf£or tale eollczxion oi? such taxes shell _ gun e e cx imtion 0 suc peri . m_1;<;iAi,;_¤ggJ¤;ég§nx§;¢;,; _ (2) The amount of income, exceeeprofits, and wer-»profits taxes i¤·»4,;¤;£»m y;_¤§.v X imposed by the Revenue Actof 1921, and by euch Act es emcnded, ,3j’,§Q,j,§· ¥’· *"· °*· for the tanuble your J 1921 and succeeding taxable years, end the gout rofl mm guxoa uu hfLhem?evenue of 1324, shell aeeeaee 17 '—_·our yeanja · um was nn no·pro— eeedmg m;court.w1t.lw¤t aseessmnat the collection ii! such taxes
after tge expiration of euregjd period.
Fw lociome, _ 43%. MBOIIHC 0 income 6K®@—p blld WEP- l'06t8 tO·X®6 'I{`&”i¤"Em“$lS’”y»·¥i`i’“” imposed be the Act entitled ‘zAn Act to provide revexiiie e online "“i·°°~ ”“· duties, uml encourage the industries of the United State; dixd for
el. 381 we othervpurposes " approved August 5 1909, the Act en¢itled"‘An Art
to gesiluee grid duties and to provgde rev;x;ue8fo§&he iiovtiiignment, { _ __ on or o aer pur e to prove Ooto r , 3, ·t , ven e §·$,§g2?,;§’,§’,g,;0‘$,;{,“},’7*j Ac; gf 1916, theAlg):11i1e (ff }12il`7E6the Revenue Acela of 19;%, en yenyeuch cteeemen s eseessedwitlnnfiv e, nite: the weefiledf uucinoipmscgirgxii L1; court withoutieegqigi men _ er eotion u suc taxes gun after the expire.— tion of such period.·¤’ . , I. iuggogryggtfg 1 (4; lu the cue of income received during the lifetime of e redirect tz totem. d ` nt,¤the tu shall be esseeied, end any proceeding in court with- “* ouutssseesnnept for the collection of such tax shell be begun, within one year after written request therefor (tiled after the return ie rueclzgnbytthe executor, pdmiuistrator, or other fiduciary represent-
mg_ afxichdecedent, butnot after the expiration of the
pemod‘preeo1·1bed_ for tue pesessment of the tu in~psregr•·ph (1), C (2%3§>rI§3)·of—th1r:,tinbd1ws1on. the . 4 ¤¤><¤•¤¤¤ gg ’ eberpo `on eeno return o tax impcmd bythis no return tex . , in me ytm me re- title buteach of the shareholders includes in his retumhis distx·ibu· °““‘ °"""‘w°”‘ tiveisbD.1*¤»6f§thenat income of the corporation, than thvtux of the 1 oorgorgeiion shall bezumessed within four years after the lestdzvte pd**“°°_,_c§,§§**“°•"*° ‘° on plhmh §3Yl6\l¢h‘Bh§D¢0H€1"S return was filed. ¤N¤thing in sco- z>.»¢,p.¤e tion 283 eh I be construed es meki the provisiousiozffthis are- · gra h e plioableto an imgpeedugy no _prior1Act:¤>f~·(E$•ngrg)m. mB°°°y§*!g%0*;{.“f,*{_j_" , tig) 'Igw running oixthepsta to of lixmtetioue pmvided in this rye pam et mmm- or in section 278 on the making of assessments and the "°" °'“”°““‘”°“"”*°‘ begummg of distraint or lag proceeding in cotut for collection, in
