e tax, the amount of tax due under termined and assessed by the Comyears after the return was due or t or proceeding for the collection egun after the expiration of five when the return was due or was such false or fraudulent returns, e may be determined at any time d, and the tax may be collected at mes due. Lins unpaid after the date when it ys after notice and demand by the in the case of estates of insane, persons, there shall be added as m of 5 per centum on the amount nterest at the rate of 1 per centum amount from the time it became s to any such amount which is the claim for abatement such sum of t be added and the interest from vas due until the claim is decided 1/2 of 1 per centum per month. st installment provided for in subactions printed on the return shall otice of the date when the tax is and, and the taxpayer's computareturn shall be deemed sufficient lue. end of notice taxpay ment ( minate so muc otherw the tax come in suit bro payable the find vided, shall be taxpaye making excess P nish to scribed Secretar he will be filed paid. T like mar made du this subo all other from hin approvec the taxable period for such taxpayer terminated end of the calendar month then last past and sha notice of such finding and declaration to be gi taxpayer, together with a demand for immedia ment of the tax for the taxable period so declar minated and of the tax for the preceding taxable so much of said tax as is unpaid, whether or not t otherwise allowed by law for filing return and the tax has expired; and such taxes shall thereu come immediately due and payable. In any ac suit brought to enforce payment of taxes made d payable by virtue of the provisions of this subo the finding of the Commissioner, made as here vided, whether made after notice to the taxpayer shall be for all purposes presumptive evidence taxpayer's design. A taxpayer who is not in def making any return or paying income, war pre excess profits tax under any Act of Congress ma nish to the United States, under regulations to scribed by the Commissioner with the approval Secretary, security approved by the Commission he will duly make the return next thereafter requ be filed and pay the tax next thereafter require paid. The Commissioner may approve and ac like manner security for return and payment o made due and payable by virtue of the provis this subdivision, provided the taxpayer has paid all other income, war profits, or excess profits ta from him under any Act of Congress. If secu approved and accepted pursuant to the provisions year,( SEC. dulent execution of receipts. (United D. 2874.) pon examination of any return of to this Act, the Act of August 5, Act to provide revenue, equalize he industries of the United States, es," the Act of October 3, 1913, educe tariff duties and to provide nment, and for other purposes," 916, as amended, or the Revenue s that an amount of income, war s tax has been paid in excess of n, notwithstanding the provisions impose tion sh correct of divi holder, amount SEC. nership by the fied und Commis prescrib SEC. 253. That any individual, corporation c nership required under this title to pay or coll tax, to make a return or to supply information, w to pay or collect such tax, to make such retur supply such information at the time or times n under this title, shall be liable to a penalty of n than $1,000. Any individual, corporation or ship, or any officer or employee of any corpora member of employee of a partnership, who willf fuses to pay or collect such tax, to make such re to supply such information at the time or times under this title, or who willfully attempts in ar ner to defeat or evade the tax imposed by th shall be guilty of a misdemeanor and shall be fi more than $10,000 or imprisoned for not more t year, or both, together with the costs of prosecu SEC. 254. That every corporation subject to imposed by this title and every personal service tion shall, when required by the Commissioner, r correct return duly verified under oath, of its pa of dividends, stating the name and address of eac holder, the number of shares owned by him, a amount of dividends paid to him. SEC. 255. That every individual, corporation nership doing business as a broker shall, when r by the Commissioner, render a correct return du fied under oath, under such rules and regulations Commissioner, with the approval of the Secretar prescribe, showing the names of customers for other than payments described in of $1,000 or more in any taxable such payments made by the United - employees of the United States s to such payments and required regard thereto by the regulations for, shall render a true and accummissioner, under such regulations manner and to such extent as may with the approval of the Secretary, unt of such gains, profits and innd address of the recipient of such be required, regardless of amounts, payments of interest upon bonds, trust, or other similar obligations (2) in the case of collections of n the United States) of interest reign countries and interest upon 'idends from foreign corporations cations, or partnerships, undertakiness or for profit the collection of uch interest or dividends by means bills of exchange. make effective the provisions of and address of the recipient of shed upon demand of the individrtnership paying the income. corp and i manr ther, allowe who m by lav expenc closed meano or by i The year ca inspect office o and in taining individu Re 2961. Fu SEC. 2 of the S statistics |