Page:United States Statutes at Large Volume 40 Part 1.djvu/1599

 ccxxvm INDEX. Reserve Officerd Training Cor s, Army-Con. P¤8¤- Revenue Act of 1916, PBEM details of active or retiredvofiicers at insti- repealed of designated titles of 1149 tutions having units of, during continued for collection of accrued taxes, present war ...,,.,.,.. 531 etc ... 1150 num er; Army service required 532 title declared ..,.,... 1150 pay, etc., to retired officers. ... 532 Revenue Act of March 3, 1917, enlisted men to be detailed from active or repeal of designated parts of ,,,,. ,,,,..., 1149 retired list 532 continued for collection of accrued taxes, service required; number of noncom- etc ,,,,,,,,.,.,._,,,,,,,,____,_._, 1150 _ missioned ofncers .. 1 532 title declared  1151 active pay, etc., W1111B detailed. Z.. . 532 Revenue Act of 1917, War (see also War Revemembers, at other than State institutions uue Act, 1917). msy be relieved from ¢0mP111B0l'Y repeal of designated titles of. . . ... 1149 mrhtary course, to graduate 891 continued or collection of accrued taxes, Reserve Supplies, Manne Corps, etc ,,.,,,.,...,..,,,,,,.,,_.., 1150 approprtigtion for procuring clothing, arms, 737 Revenue Ac? of 1918 (see also separate Titles, 6 ..-..-..·.·..··-- - · etc., available immediately and until ex- appropriation for expenses collecting interpended. ._ .. 737 nal revenue taxes under.. . . . 1234 Resident Commzsswners, _ nun r. cmumur. nnmnmous .. 1057 appropriation for compensation ,,,,,... 761, 1216 terms referred to ,,,..,,.,,..,,.., 1057 for expenses ... - . . . 762, 1216 Government contracts ... 1058 for clerk hue ... 764 end of the war to be fixed by proclamation clerks to be placed on roll of em- of the President ..,,,,,,,,__._,,,.., 1058 ployees; appointment, etc .. - . . 764 ·m·r.n 11. mcouz mx 1058 for c erks to; restriction ,,,_,,,,,,_,,,... 1219 dejnitiong ,,,,_,_..,,,,,,,.,,.. , , . , , 1058 for expenses, lst session 65th Congress, dividends of co rations  . 1059 immediately available . . .. 1 stock dividenldgtaxed as income  . . . 1059 deficiency appropriation for expenses of. - 430 method of taxation. . ... 1059 Resistance of Law, _ orczbk, _ determination of gain or loss .. . . . 1060 letters, publicatwns, etc., advocating, non- returns. . . .. 1061 mailable. , 230 individuals, normal tax .. 1062 punishment for posting, etc. 230 surtaxesr on sale of mines, etc. .. . . 1062 Resources of the Gavermnent, _ income defined; net; gross. . ... 1064 employment of entire, authorized m war deductions. .. 1066 with Germany. ... 1 credits .. 1069 in war with Austriiaflungary -. . n .·.·· 429 partnerships and personal service cor- Restraint of Trade, Combmatwnt, etc., m (see porations .. 1070 Antitrust Laws, etc.). estates and trusts. ... 1071 Retailers, _ _ accumulated corporation profits ... 1072 food conservation licenses not applicable to. 278 payments at source .,,,.,. . ... 1072 definition of term. -.. · .·-·-- 278 credit for taxes. . 1073 Retired Judges, United Stalls, _ _ returns ,. . .. . . . . 1074 judges after ten years of service may resign corporations, tax on net income ... 1075 at age of seventy, and receive salary exemptions _,___,,,, ,.,,_,, 1076 thereafter. _. . . ; .·.····· 1157 income defined; net; gms .. . ... 1077 may retire from regular service instead of deductions _,,,,,,...,,_... . .. 1077 resigning. . ... 1157 credits _,,,_,,.,,. ,..,, . . 1080 voluntary duties to be assigned. . 1157 payment at source .. . . 1080 additional judge to be appointed if, re- credit for taxes ..,. - . 1080 main in office and incapacitated per- returns; of affiliated corporations .. 1081 bmanently. . . ..   . .£. . 1158 administrative provisions; installment 1082 to e junior to re ` ju re ir· ents. .·-. ing, or additional  appointed. . 1158 ref1mds· penalties .. 1084 vacancy upon death, etc., of not to be returns; dividend; by brokers. . 1085 Hlled ri additional judge has been information at source. -: . . 1086 agpointed ..., 1158 made public record; statistics. 1086 Returns, orlporation Income Tax, licenses for foreign collectionsn.:. 2.  1087 to be pub ic records. . ... 1086 citizens of United States posesnons; 111111- inspection by State omcials, etc 1086 tation .. . .. :; . . 1087 minority stockholders .. . . 1086 collection in Porto Rico and the P111-1-IP· Rrgums, Internal Revenue, pines. .--.. 1087 may be required of any person to show TITLE m. wsu rxoms Am) nxcnss rnoms liabiht to tax . 1142 mx ... . . - --- - -··--·-- 1088 inspection of {mocks, etc., by interna,1-reve- K general definitions . . . _ 1088 nue agent . ... 1142 tax imposed for 1918 ...-·- - - - ·-···--·. 1088 second assessment of, if deemed false, etc., thereafter  .  ._. ._  .  1088 not to be remitted, etc . : .. 1145 exemptions; gold HU-Dlllg ..-..-. 1089 yearly, required of all persons liable to credits  - ., .  1090 ml, etc., taxes . 1146 excess profits. ._ ...··...-·.·-. 1091 by collector ii nous made by taxpayer. 1147 net income determgned . . ..--- 1091 Ranma Ofce, interior Department, _ for prewarpenod ····-·~··--···-- 1091 time extended for filing Army and Navy 1BV€§t€{1 p8P1i81 ·-~···---·.---· . ·····-·- 1091 coumcm, etc, in __,,,. . .. 198 deimtwn of terms used ... . . 1091