Paso

Penalties and interest-Continued.

Willful failure to pay tax, make return, keep records, supply informa

tion, collect tax, account for tax, evade tax, defeat tax, or make
a false or fraudulent return---

---------- 88,

-- 88, 39 Person, defined

----------

2, 38

2, Presumption of carrying on or doing business_--

--------- -Prevention of cruelty organizations, exempt--------Procedure when exemption claimed.-

------- 20, 30, 32, 34 Procedure when claim of exemption is rejected --

22, 32

4,81

Quasi-corporate organizations subject to .tax.--
Question of exemption decided by Commissioner-------
Questionable cases of carrying on or doing business, how decided.--------

---------------------------------

10,

10. 20

PU--

---------------------------------

44

QA

R Real estate boards, exempt-------

18, 25 Reciprocal underwriters, exempt -

19, 26
Records required to be kept----
Regulations, authority for.-
Requisite evidence of not carrying on or doing business----------- 7, 81, 82
Relation to excess-profits tax, adjusted declared value_.
Religious organizations, exempt----
Returns:

By affiliated corporation.
By domestic corporations-----
By foreign corporations.---
By parent corporation --
By whom verified.----
Disclosures to be made by subsidiary corporation
Duty to make_-
Each corporation must file separate_-
Extension of time for filing-----
Initial returns required of exempt corporatior
Inspection of...
Must be sworn to--------------
Time for filing-
To be filed in duplicate -------
When collector may make------

When Commissioner may make__
Revised Statutes, as amended, applicable:

Section 3176_--
Section 3184-
Section 3220...
Section 3228----

23

11

11

Scientific organizations, exempt-----
Secretary, defined--------
Shareholder, defined --------
Bignificance of term “carrying on or doing business "--------
Bocial welfare organizations, exempt-------

Page

41

Statements required to be made_-----
Stock, defined
Suits by Government, limitation on------

T

Tax:

Collection by distraint---
Due and payable without assessment---
Due and payable without notice from collector.
Effect of extension of filing date
Payment of

When due--------
Taxable year -------
Taxpayer, defined..
Teachers' retirement fund associations, exempt-------
Termination of the tax imposed by section 215 of the National Industrial

Recovery Act -
Time for filing return.-
To what foreign corporations tax applicable-
Trust distinguished from association

Value, by whom declared-----
Value to be declared by foreign corporation.-
Verification of return
Voluntary employees' beneficiary associations, exempt---

10, 11

34 20

W
When tax is due-------
Willful assistance in making fraudulent returns, penalty for
Willful attempt to defeat tax, penalty for.
Willful attempt to evade tax, penalty for..
Willful failure to keep records, penalty for-------
Willful failure to make return, penalty for---.
Willful failure to pay tax, penalty for-
Willful failure to supply information, penalty for-----
Willful making of fraudulent return, penalty for --
Witnesses, Commissioner's authority to summon--