Page:United States Statutes at Large Volume 40 Part 1.djvu/1463

 xcu INDEX. Esp·i0nage—Continued. P°·8°· Estate Tax, 1918—Continued. _ Pagemailjng of prohibited matter, etc., provis- net value; redetermination of taxes paid on 10118, ap licable hereto. 554 gifts, etc. g refund of excess ,... . ..., 1099 return of max matter addressed to persons returns to be made by executor after qualiviglati1§ provision of Act .. 554 fying; 1‘eql1iI&m811tS 1099 Eapibnage, etc., ct, 1917, if gross estate exceeds $50,000 .. 1099 appmpriatiou for expenses of censorship, partial returns ... _. ._ ... 1099 eww by postal service ,,,,.. 800 assessments by Commissmner ... 1099 deficiency appro riation for expenses of returns to be made by collector, if no ad- Way Tradel?Boe,rd under,. .. 462 ministration granted, etc ... 1099 for expenses of customs service enforcing. 468 time of payment; extension; interest added for expenses, enforcing, under Post Office for delay 1. 1099 Department .,. 492 payment; acceptance 1f full amoimt not Essences, determined 1100 war excise tax on medicinal, etc., sold by refund of excess; payment of amoimt due 1100 producer, etc. . ... 317 interest, etc., on amount due 1100 Essences, Pgrjumery, etc., issue of receipts for; effect. 1100 war excise tax on, sold by producer, etc-. . 317 collection of unpaid tax; sale of property. . 1100 Euablidnmenw, Gavemment ndependem, use of proceeds of sales .. . .. 1100 restrictions on transfers of employees of reimbursement for tax paid by other than departments and ... 383 executor .. 1100 extended to branches of District of Co- from life insurance to executor from lumbia government .. . . 498 beneficiary. . . 1100 Estate Taz, Inzmml Revenue, unpaid tax a lien on property for 10 years. . 1100 appropriation for expenses of collecting. . . 779 released on payment, etc .. 1101 bonds bearing interest above four per cent lien on property transferred in contemplaaccepted for payment of ; conditions. 505 tion of death ... 1101 Estate Tax, 1917, War, imder contract with specific beneficiary tax on transfers of estates of persons here- for insurance .. 1101 after, additional to tax of 1916. 324 persons liable. . 1101 rates. ... - ... 324 innocent {purchasers for value excepted. 1101 not applicable to estates of persons dying punishment or false returns .. · 1101 in armed service during the war, or not makingreturns, concealing property, within a year after from wounds, etc. 325 etc ... 1101 Estate Tum, Title I K Revenue Act of 1.918, ‘ Estates, ‘ meaning of "executor," and "collector," income tax levied on ... . 1071 as used herein. 1096 sources included .. 1071 imposed on transfers of estates of decedents returns to be made b fiduciary 1071 hereafter; rates on net estate ... 1096 deductions allowed? ..,..,..,,,_. 1071 not applicable if person in armed service payment by fiduciary; credits allowed. . 1071 uringthe war 1097 income for future distribution, etc., refund of precwiiolus plcillections. . 1097 not lincgéded .,.,, ,,,., 1071 gross estate to in u e property su jec returns y uc1ary` r uired .. 1074 to administration .. 1097 Estl•erville·Minim Oreck Cgial, S. O., dower and courtesy interests ... 1097 appropriation for improvement of 254 gifts, etc., in anticipation of death .. 1097 Ethnologgh American, prior transfers within two years in- appropriation for continuing researches eluded. . % 1097 { in  E .6 ,,,,,.,,,,,,,,_,,_ 122, 651 extent o joint property interests o or printing an ind.m§' re rts etc. 175, 700 decedent .. 1097 deficiency appropriation or.? .  ... 380 passing under general power of appoint- Ethyl Alcohol, _ me¤t : ·.·-··-. 1097 prohibitions  intoxicating liquors lite insurance received by executor. 1098 in pos Act, 1917, not applicable in excess of $40,000 received by bene to, for governmental, medicinal, valficiaries fromddeceden;1. .. lm etc., uses 329 ¤¤¢ we ¤f mw efermip --·---—- 1 Eureka s wigs, Ark. of 1`6¤1§1€¤¢¤, PY d€<1¤€t1¤8 f1¤1€¤*1» ¤d· appropprialticn for piiblic building. 108 mimstration, etc., expenses; excep- Eureka mah hmm `‘'`’‘’'°' ‘ ‘‘‘‘`‘ 7 ‘‘'''`‘°‘`'‘ 1098 appropriation for public building 108 Valk`;  °¤ which estate me 1098 acceptance of titl; to building site, regifts for pui§?ii: purposes, to charities, ""mg °'?“· °*°··; ··············· 1154 em _______________________________ 1098 European }’opulatw·ns, Belief of, _ exemption of $50,000 ,,.. 1098 3PP?0R¤¤¤0¤ for I}¤·1’i·1€1P3tm8 m 1}]-1'¤i¤h· of nonreeidents, by deduction of propor-  fovdstufrs, €t€·» to €0u¤¤'1€>¤ 0116- tionate share of administration {mm SX €_0f G€1'm8·¤Y uid h€1‘ 911168 ·--- 1161 property in United States; limit 1098 Ch¤§U¤¤B wld  WIS H1 Turkish Asia of pygpgfty gn whjch www mx has Minor countries mcluded .. 1161 been paid _______ _ _________________ 1098 amounts reimbursable so far as possible-. 1161 of gifts for public purposes, to charities, d€1m1€d Y€P0¤'1i to C0{1gT€$ --·---·---~--· 1161 etc.; prior ap lication. .- . . . 1099 PT€f€1’€¤€9 to Am€¤€3¤ Whéat 111 P¤f· mums required) . ...,... 1099 chases from fund -..--- 1161 propertyincluded as within the United Evans, George Watkins, Swws. ·-·-··-·-··-·--·---~··. 1099 deficiency appropriation for services ,_,_, 19