Editorial Notes
Codification
act June 22, 1936, ch. 690, § 60149 Stat. 1739Section 641, , , related to refunds in cases where exports, deliveries for charitable distribution or use, manufacture of large cotton bags, or the decrease in rate of processing tax took place prior to , specified persons entitled to refunds, and filing and determination of claims.
June 22, 1936, ch. 690, § 60249 Stat. 1740Aug. 10, 1939, ch. 66653 Stat. 1402Section 642, acts , ; , title IX, § 911, , specified amount of refunds on articles processed wholly or in chief value from a commodity subject to processing tax, defined certain terms, prohibited payments with respect to retail floor stocks with some exceptions, and made final determinations of Commissioner of Internal Revenue with respect to such payments.
act June 22, 1936, ch. 690, § 60349 Stat. 1742Section 643, , , made applicable proclamations, certificates, and regulations of this chapter for purpose of determining amount of refunds or payments authorized by sections 641 and 642.
June 22, 1936, ch. 690, § 90249 Stat. 1747Oct. 21, 1942, ch. 61956 Stat. 957Section 644, acts , ; , title V, §§ 504(a), (c), 510(e), , 968, conditioned allowance of refunds on a showing by claimant that he bore burden of tax or that he repaid such amount unconditionally to his vendee.
June 22, 1936, ch. 690, § 90349 Stat. 1747June 29, 1939, ch. 24753 Stat. 884Section 645, acts , ; , title IV, § 405, , prohibited refunds except where claims were filed after , and prior to , and provided for regulations relating to filing of such claims.
act June 22, 1936, ch. 690, § 90449 Stat. 1747Section 646, , , provided that no action could be brought before expiration of eighteen months from date of filing of a claim, or after expiration of two years from date of mailing to claimant of a notice disallowing the claim.
act June 22, 1936, ch. 690, § 90549 Stat. 1748Section 647, , , provided for District Courts of the United States to have concurrent jurisdiction with Court of Claims or refund cases regardless of amount in controversy.
June 22, 1936, ch. 690, § 90649 Stat. 1748Oct. 21, 1942, ch. 61956 Stat. 957June 25, 1948, ch. 646, § 3262 Stat. 991May 24, 1949, ch. 139, § 12763 Stat. 107Section 648, acts , ; , title V, §§ 504(a), (c), 510(b), (f)(1), (g)–(j), , 967; , ; , , related to procedure on claims for refunds of processing taxes, review of actions of Commissioner of Internal Revenue by Tax Court, and review of Tax Court decisions by Courts of Appeals.
act June 22, 1936, ch. 690, § 90749 Stat. 1751Section 649, , , related to evidence and presumptions.
act June 22, 1936, ch. 690, § 90849 Stat. 1753Section 650, , , placed limitations on allowance of claims and interest.
act June 22, 1936, ch. 690, § 90949 Stat. 1753Section 651, , , provided that, in absence of fraud or mistake, findings of fact and conclusions of law of Commissioner was conclusive on any other administrative or accounting officer.
act June 22, 1936, ch. 690, § 91049 Stat. 1753Section 652, , , related to liability of collectors.
act June 22, 1936, ch. 690, § 91149 Stat. 1753Section 653, , , made provisions of former sections 644–659 of this title inapplicable to certain refunds.
act June 22, 1936, ch. 690, § 91249 Stat. 1754Section 654, , , provided that suits or proceedings, and claims barred on , shall remain barred.
act June 22, 1936, ch. 690, § 91349 Stat. 1754Section 655, , , defined “tax”, “processing tax,” “commodity”, “article”, “refund”, and “Agricultural Adjustment Act”.
act June 22, 1936, ch. 690, § 91449 Stat. 1754Section 656, , , related to authority of Commissioner of Internal Revenue.
act June 22, 1936, ch. 690, § 91549 Stat. 1755Section 657, , , relating to salaries and administrative expenses, made funds available until , and was not extended.
act June 22, 1936, ch. 690, § 91649 Stat. 1755Section 658, , , provided that Commissioner of Internal Revenue, with approval of Secretary of Agriculture, prescribe rules and regulations for carrying out provisions of sections 644 to 659 of this title.
act June 22, 1936, ch. 690, § 91749 Stat. 1755Section 659, , , related to personnel.