Page:United States Statutes at Large Volume 39 Part 1.djvu/1326

 01v INDEX. Internal Rwe·nuz—C0nti11ued. Pm- Internal Re·vemu:—C0utiuued. P88¤- zmuual tax returns to be made to collectors; special tax; allowance for, or redempnotice if 110 return made _. . . . 774 tion of, unused emergency tax preparation by o1‘Hcials;aut1ror1ty, etc. 774 stamps ... _ 7 93 "pers011" includes corporatrous, etc. . 775 in effect the day fcllowing passage .. 793 effect of, made by collector. 775 stamps to be affixed on cotton futures couextensions permitted 775 ttacts. ... ; ... 480 assemment of taxes ... 775 tobacco manufacturers, etc., sellmgufen surtax, 011 failure to make; exceptions. . 775 somxlly to dealers not coustru as for fraudulent list ... . 775 peddlers. . . - . 740 collection ... 775 wine provisions. . 783 receipts to be given for taxes other than uatufal egiue detined; designation al- 783 stam - .. . 775 ow. acceptauge of, as evidence of payment. . 775 sweet wipe defined .. 783 penalty for not maldng returns 775 tax 011 sull wines, etc., rates .. 783 punishment for false returns .. . . . . 775 higher alcoholic strength taxed as spirits 783 tax paid by party not to be re·col1ected at abatement of former tax on unsold wines; source 776 refnmd. ; . _ . 7 83 sworn returns required; increase if under- stamps 1:0 be atlixed on removal of wmes. . 784 stated. ... 776 exceptions; held by retailers ... 784 jm-iedictzion of district courts to compel at- produced for family use ... .. . 784 tendance, etc. 776 pre1pa.r2.t:i011; temporary provisions .. 784 annual statistical statemeum of income tax bran y and spirits to fortify wines may be to be made. . . 776 withdrawn by producer 784 general laws ?>plicab1e to income tax -. 776 payment of tax; no exemptions. 784 income tax in orto Rico and Phihgnpines. . 776 fortifying pure sweet wines ... 784 pay of District of Columbia an insular use of wme spirits for. .. 784 officers subject to income tax. 776 allowance to distillers for amounts former income tax provisions repealed 776 _ W{1*§hd¤W'¤ ---· _ ---·-·-··--- 7 85 income under rome M me applicable me www <1e’¤¤<>·*¢ bm¤dY mciuded- --— 7% hmw ____________________________ 777 pure svqeep wme Qeriued. 785 corporations, etc., to make swom returns Permwqlble ed<11¤··>¤¤·; ················ of all dividend payments; names of ’°g“I“*¥°“ and m”P"c“?“ ·············· stockholders . . . 1004 ==¤¢<>h¤h¢ mw? requved -——--—--, — -; - · 785 leaves :6 abgdm to me and emma mggjggldggggene ¤¤·¤*¤ *0* *·>mfying 785 ow . . 793 · ‘’'`'‘‘'‘‘'`‘‘` ‘ ‘ 5 mm·M»¤.m¤¤¤e¤m¤»’ ex p»¤~¤~¤·»¤¤.·. 780 §2¤g§{232‘;“;§‘§1;gg;;z;1ii;i ; i 1 1 1 i ; 1; $35 d€t°’m*m·t‘°¤ of ·············— j ---~··-- 781 supervision aud inspection  786 “°`t“m“¤ etc ······ : ·········---····-···· 781 withdrawal of wine for storage; limitation . . 786 ge11eml_1aw¤ ayiglrcable  .  783 for export ____________________________ _ 786 reguhuom *0 made- · · · ··~········· 783 for distihation; payment of tax . 786 specml preperedneee fupd created  1000 sparkling wines, em., mx ..,. 786 tex rec§}>*¤ eepquwtms ·--... - .-... 1000 chaing es. .. 786 T¤¤t¥i<> to mi-YNKTY wd MVN ¤¤6¤ ~--· 1000 artiiicxxgv carbonated ...,. 786 special tax imposed on domestic corpora- liqueurs etc ... 786 tions. . 789 not applicable if tax paid under emerbsais, exemptions, etc .,...,,_, 790 ggncy Act .,.,,.,. 786 foreign corgorations for business in special stem required; preparation. 787 nited tstes. 790 collection gy assessment 787 exemptions, etc :  790 punishment for avoiding tax, etc. . 787 brokers; busmess defined ...,. . 790 rectifying and blending wines permitted. . 787 pawnbrokers; business defined. ..., 790 use of alcohol. 787 ehipbrekers; business defined ... 791 special meters, locks, etc., for fruit die customhouse brokers; business deiined -. 791 tillers. ... . ... 787 theater, etc., proprietors; buildings in- assignment of gaugers, etc., payment. . - 787 _ Chlded .. _ ... 7 91 allowance for unavmdable loss, etc. .. 787 cucus prrgfuetors; c1rcus defined ... . 791 Internal Revenue Agents and Inspectors, reqpl for each State, etc ... 791 allowed leaves of absence for 30 days. 793 pmpnetom of shows not enumerated 791 Internal Rwenwz, Cmnmissioner of, reqmred fer each State, etc. . - 7.91 apgnopriation for, deputies, clerks, etc. . 82, 1087 CLBUWUQTIBB, Iyceum lectures, etc., or deputy, etc., income tax collectr9X€¢?>§6d ·--·-.-.. . .. . . 791 { tim? ... . ..,...  82, 1087 5 99 MTB ·-··-·--- - -··---·-. 791 or em 0 ees on eme enc taxes, 0 ce bowling alley and billiard room propri- cig.}? .. . . .K ... 82 etcrs; place descnbed. 791 for temporary clerical help in office of. . 82 tobacco manufacturers. - .. 791 deficiency appropriation for additional emcrgar manufacturers .. . 792 _ ployees, emergency taxes, 1917  804 cxgzyrette manufacturers. ._- . e .. 792 mvesugzmou of busines methods of levxed on each class of artxcles. 792 bureau by Bureau of Efliciency punishment for nenpayment ... 792 directed; report, etc .. . . 804 emergency tax fict repealed 792 to designate posts of duty for iield emggcgggg cgntgnugd ug§]_[   1, lgygg, gf;c_ _ _ _________ _ ________ _ _ 87 1912 . I. _ . . - 792 per  ailowance when ordered {mm, provxmous coutmued for cullectxou, to agents and cotton futum attorgtcwgfgpgcigltgxg _____ _________ 792 neyg______________________________