Section text and notes
Editorial Notes
Codification
act June 22, 1936, ch. 690, § 601 49 Stat. 1739 Section 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, § 602 49 Stat. 1740 Aug. 10, 1939, ch. 666 53 Stat. 1402 Section 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, § 603 49 Stat. 1742 Section 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, § 902 49 Stat. 1747 Oct. 21, 1942, ch. 619 56 Stat. 957 Section 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, § 903 49 Stat. 1747 June 29, 1939, ch. 247 53 Stat. 884 Section 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, § 904 49 Stat. 1747 Section 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, § 905 49 Stat. 1748 Section 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, § 906 49 Stat. 1748 Oct. 21, 1942, ch. 619 56 Stat. 957 June 25, 1948, ch. 646, § 32 62 Stat. 991 May 24, 1949, ch. 139, § 127 63 Stat. 107 Section 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, § 907 49 Stat. 1751 Section 649, , , related to evidence and presumptions.
act June 22, 1936, ch. 690, § 908 49 Stat. 1753 Section 650, , , placed limitations on allowance of claims and interest.
act June 22, 1936, ch. 690, § 909 49 Stat. 1753 Section 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, § 910 49 Stat. 1753 Section 652, , , related to liability of collectors.
act June 22, 1936, ch. 690, § 911 49 Stat. 1753 Section 653, , , made provisions of former sections 644–659 of this title inapplicable to certain refunds.
act June 22, 1936, ch. 690, § 912 49 Stat. 1754 Section 654, , , provided that suits or proceedings, and claims barred on , shall remain barred.
act June 22, 1936, ch. 690, § 913 49 Stat. 1754 Section 655, , , defined “tax”, “processing tax,” “commodity”, “article”, “refund”, and “Agricultural Adjustment Act”.
act June 22, 1936, ch. 690, § 914 49 Stat. 1754 Section 656, , , related to authority of Commissioner of Internal Revenue.
act June 22, 1936, ch. 690, § 915 49 Stat. 1755 Section 657, , , relating to salaries and administrative expenses, made funds available until , and was not extended.
act June 22, 1936, ch. 690, § 916 49 Stat. 1755 Section 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, § 917 49 Stat. 1755 Section 659, , , related to personnel.