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Imposition of tax
Computation of tax
Charitable etc gifts
3 other sections not shown
abatement adequate and full amended by section amount assessed amount determined amount of gifts amount of tax annuity applicable assessment and collection August 31 bankruptcy become final Board of Tax bond calendar year 1935 calendar year thereafter cent per annum centum in addition collector Commissioner computed credit or refund decision deductions distraint donor due date expiration extension failure to file false or fraudulent file returns filed a petition future interest gift tax gifts in excess Internal Revenue jeopardy assessment Liberty bonds lien mailed ment money or money's nonresident nonresident alien notice and demand overpayment paid payable penalties period of limitation person preceding calendar prior proceeding in court provided in section rate schedule redetermination relief of debtors Revenue Act Revised Statutes section 513 specific exemption statute of limitations surety bond Tax Appeals tax imposed taxpayer tion total amount trust United waiver