Page:United States Statutes at Large Volume 40 Part 1.djvu/1105

 six·rY-rrr*rH corroimss. sooo. III. oo. 18. 1919. 1087 the return of any corporation, and who makes known in any manner ¤°°°“ W- whatever not dprovided by law the amount or source of income, profits losses, expen 'tures, or any particular thereof, set forth or disclosed in any such return, sha.ll be guilty of a misdemeanor and be punished by a ine not exceeding $1,000, or by imprisonment not exceeding one year, or both. The Commissioner shall as soon as practicable in each year cause p.,I;L’,'§,§’§b"§°{,’§§j to be prepared and made available to public inspection in such manner as he may determine, in the office elf the collector in each internalrevenue istrict and m such other places as he may determine, lists containing the names and the post-office addresses of all individuals maldng income-tax returns in such district. · rmxuoarron or srarrsrros. S"“*““"’· Sec. 258. That the Commissioner, with the approval of the Secre— a11’}oo`:»?i°l»¢ lil1oli»li1°:ti$ tary, sha.ll prepare and publish annually statistics reasonably available "“'“· °°°‘ wit respect to the operation of the income, war-profits and excess— profits-tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exem tions, and credits, and any other facts deemed pertinent and valuablg. , oonnncrrron or romzrex rrmrs. 1aos.°°u°` °‘ {mm Sec. 259. root ou iooividooio, corporations, or partnerships o‘»i‘.,e"’o‘L?";%..£$ undertaking as a matter of business or for profit the collection of ’°"‘*°‘°· fore` payments of interest or dividends y means of coupons, chalk; or ills of exchange shall obtain a license from the Commissioner and shall be subject to such regulations enabling the Government to obtain the information r uired under this title as the Commissioner, with the approval of Btllie Secreta, shall prescribe; and whoever knowingly imdertakes to collect suxch payments with- out havin obtained a license therefor, or without complying with such regulations, shall be guilty of a misdemeanor and shall be fined not more than $5,000, or imprisoned for not more than one year, or both. Citizens of United CITIZENS or nivrrmn srarns rosssssxoivs. $¢•¢¤¤1>¤¤¤¤¤i¤¤¤- Sec. 260. That any individual who is a citizen of any lpossession ¤·¥···,“°‘·,»‘il»··"i"¤¥»‘i‘; , of the United States (but not otherwise a citizen of the United $`¤l11o$°s»:{°:L`l»i»oir€»Yi States) and who is not a resident of the United States, shall be subject to taxation under this title only as to income derived from sources within the United States, and in such case the tax shall be conéputed and paid in the same manner and subject to the same con ntions as in the case of other persons who are taxable only as to income derived from such sources. _ rome Rico AND PHLIPPINE 1sLANDs. iprilgl Rlwmmi soo. zen. That in Porto Rico and the rnuppioo Islands the so‘?.‘g‘o¥o°é§?.°£3“°j,{_'j income tax shall be levied, assessed, collected, and paid in accordance 39); hs.?} *" m ‘ with the provisions of the Revenue Act of 1916 as amended. mmm d _ Returns shall be made and taxes shall be dgaid under Title I of me °‘° my such Act in Porto Rico or the Philippine Islan, as the case ma§be, _,,§,@f"" ‘“"* "‘* by (1) every individual who is a citizen or resident of Porto ico or the Philippine Islands or derives income from sources therein, Cupmam and (2) every corporation created or organized in Porto Rico or the Philippine Islands or deriving income from sources therein. Nmddmu mu An individual who is neither a citizen nor a resident of Porto Rico ¤¤¤¤’¤°°*°¤~ or the Philippine Islands but derives income from sources therein,