41C.Return of gifts, etc.,
not to be invalid on certain grounds.
No return of gifts, assessment,
notice, summons or other proceedings, furnished or made or issued or taken or
purported to have been furnished or made or issued or taken in pursuance of any
of the provisions of this Act shall be invalid or shall be deemed to be invalid
merely by reason of any mistake, defect or omission in such return of gifts,
assessment, notice, summons or other proceeding, if such return of gifts,
assessment, notice summons or other proceeding is in substance and effect in
conformity with or according to the intent and purpose of this Act.