Page:United States Statutes at Large Volume 40 Part 1.djvu/1658

 INDEX. cclxxxvu War Revenue Act of I9I7—·C0l1lilDl10(l. P¤8¤· Wm- Revenue Act of 1917—Continued Page !N¤0MF_ '1'AX··¤<>¤¥11¤16d- _ win nxqrsz rnoms ux·—cont.inued. additional normal tax on net incomes; muniuon mx for 1917 reduced .____ _ 308 °‘°mP*‘°“P '°d“°°d ···—···~···--·~ 301 to wwe January 1, 1918. . . . Z. IZ: sos gmx;  ·-·- - -.21- ·£ · -* ·—-· gg} ¤¤;1·=t¤;1G¤¤ u onom @12B0‘ll1'¢€.--, ig'ed id · " . _ additional furjtlrer _ normal tax to be   gl  ?f.??. fa ll?. 308 p=¤dbymd1v1dual¤... .  302 forbevgmggl ____ __ _______ __ ____ ___ 308 0fCOTp0N¤0DB·- . --... 302 _ p9rfumggcg¤ ________________ 308 “€”"?m°“t· iP1'_g’:*°“tv °t°- 1 -········· 302 ¤¤P0¤i¤8. prohibi ; if for other than drvrdends corporations, _ etc., beverages allowed ..,.,.,.., ,_,,_,_ 303 paying tax on net mcorne, credued . . 302 transfers from distilleries, eu: ..,.,, , , , , 309 not apphca le to Porto R100 or Philip- ethyl alcohol for denaturing, eu;. ex- P1¤¢ I¤]¤¤rg_ vin terms usgd; lfcozpcrsg; r91es rnodiiied. . ... V 309 tronsz domestrc, forergn, additional tu on stock held by re- "United Staws" ·.. 302 tsilem, etc 309 "taxable year"; Erst year, 1917; cor- rectified spirits; additional tax on; gin expcrstx0n_year. .. . . 302 oepted.4. 310 xprewag period " . t B ... 303 reduction of proof after rectifying, untrade and business ... 303 lawful,reuungper1n1tted, etc  .. 310 "net. income," of foreign corporations, exemption of tax paid curdials, etc . 310 _ noru·esident aliens, etc ...,, 393 blending ‘ pure wina and straight gddruougl mn on percentage of net in- ‘ whishes. , . ; .,_.,,;;; ,.,...,,,..., 310 come to mvested ca ital; rates .. 303 whisky restrictions . L , ... 310 corporations or pa.rtner·s1.ips deemed in regulations, etc., in be made. . . L`.Q . 310 business .. -  Z ... 303 punishment for violations; dpublstdt , all trades, etc., of treated as s1ngle-. . 303 for svasrons .. ;  310 entire incomejncluded ... 303 stamp regulations; imnes discontinued. . 310 all trades or businesses included  303 meters, etc., required at distilleriés, etc. . 311 exemp1;10ns· pg of of licers and employ-   for noncompliance .. . . . . 311 ees, Fade , State, etc . 303 fermented iquors; additional tax on beer, desigrated corporjatwns, ets;  , . --. 303 ` etc‘  ’. .‘ . ,. . .· 311 _ yvee y payment insurance incomes. . . · 303 removal to industrial  withmrmmum taxable mcomes of foreign cor~ out paying tax allowed. 311 porations, nonresident aliens, etc. .. 303 regplatious, etc .,,,,, ,_,, 311 deduct:ions;_ domestic gorporations, part- wine, `queurs, cordials, etc.; present tax _nerships, and individuals .. _ 304 doubled ... s ._. 311 forergirtcorpomtmns, nonresident aliens, 304 smc]; on éundx tgpgay additional tax; an e ... uan e e .. determination by Secretary of the Treas- 304 brandy; or vg?ne spirits widxdmvzin {ged ury .. . ortrfying wu1e· present tax ou 311 if no prewsr businem. . ... 304 tax cn, used ID forciiying sweet wines 312 coutinuing business formally organized, insweet wines held b producer .. 312 etc., after Jqnuary 2, 1913, deemed withdrawn for fortiyygg, but notused. 312 of grewar engxstence ,... 304 tax on sirups for soft. dnrxkp, smc .. t 312 basis of ew deductions by Sec- unfermented grape gurce, soft drinks, rotary  .. 304 etc., bottled ... . ... 312 assessment of tax; claims or abatement. . 305 natural mineral waters, bottled. 312 ascertainment of taxable net incomes; manufacturers, etc., to make monthly corporations ... 305 returns;. . . Z. : 312 partnerships or individuals. . ...,,. $05 mx on carbomc scid gas m drums; mode of invested capital determined from monthly payment. . . . . . 312 average of the year. 306 crcAns,_ cresnzrrzs, Ann ·r·onAcc0 _ stocks, etc., not subject to tax, bor- addmonnl tax on cigars; rates on reuul rowed money, etc., not included 306 prlqc. . - . ._. . ._ .. 312 gorpor-ations or partnerships ...,,,.,..,. 306 _ “1’eta1.l" defined; stamps in mdlcttz. . 313 mdrviduals _ .., .. : - 306 cigarettes; pgacknges required ... . - . 313 fgymin wmuom, etc., from sources m 1mp01*t€d Included  . . 313 "ru States ..,. . . ,.,,.. . 306  tobacco and snuH. . . 313 reorganized, em., business ...,.,,... 306 additional packages for".; ... 313 tax on business with nominal capital, etc.; a.dd1tional tax m effect m 30 days; deductions ,,.,, , , ,_ ,,,.,. Z ,,., 307 pepkages allowed before . .. 313 deductions if invested capital not sat1sfs.c— on designated amount of stock on hand torillg determined .. : . ... , . - 307 at_1*mlf of increased tax . . 313 further a owance to domesuc persons. . - 307 tax on crgarette paper and tubes .. 314 regulations to be rescribed for . . . . 307 PUBLIC U'1zILI'1'!ES _ _ partnerships to mage returns of incomes; tax on interstate uansportauon; freight-. 314 minimum  - ... 307 express .. 1 ... . 314 general revenue laws applicable .. 307 passenger; ex&¤1p¤0¤S ---··--·-- · · ·-·-· 31* regulations, etc., infomation to be fur- seats, berths, and staterooms . 314 nighgd ____ _ ______________,,__,,,, 307 collection on prior purchases, etc. 314 excess profits tex provisions repealed .. 308 lpamsHy _ trckets and cash fares. . 314 amount paid onaccountohtobecredited or by p1pcl1ne._ .,. ..2...;..,..;... 315 this (ax _,,,,, ,______ , _ __,,,,,,,,, 308 messages; elecmc and mdm; lmutauon, 315