Page:United States Statutes at Large Volume 40 Part 1.djvu/349

 330 SIXTY-F IF TH CONGRESS. Sess. I. Ch. 63. 1917. °'°°“ ,'§,?,&*““"°· and the comgpnsation of all officeis and employees of a State, or any E¤=¤P¤¤¤· political sub 'vision thereof, except when such compensation is paid y the United States Government? _ ‘ _ c,§§,‘;‘;,‘g°,§}‘}¤,j,d:§§$Y°‘ Sec. 1201. (1) That plaragraphs second and third of subdivision °:¤1-39.r·75¤.¤¤¤¤d- (a) of section five of suc Act o September eighth, nineteen hundred { mm pm an and sixteen, are hereby amended to read as follows: _ _ delgs. "Second. All interest paid within the year on his indebtedness E‘°°P“°°- except on indebtedness incurred for the purchase of obligations or secdugtihzs the gnterest upon which is exempt from taxation as income un t ti e· $`,,'I,H°2§$s‘,,,,,,,,,,, "Third. Taxes paid within the year imposed bg the authority of P“'“°"°‘°°P‘°“· the United States (except income and excess pro ts taxes) or o its Territories, or possessions, or any foreign country, or by the author1ty of any State, county, school district, or municipality, or other taxir§ iiébcihavision of any State, not including those assessed against loc 70 D tS,!) ¤¤iaiéa1i9' p` m' (2) That section Eve of such Act of September eighth, nineteen hundred and sixteen, is hereby amended bg? adding at the end of sub- Cmummm to m_ division (a) a further paragraph, numbere nine, to read as follows: ug1¤¤s,e1¤m¤¤1¤,e¢¢., "Ninth. Contributions or gifts actually made within ·the year to “’°°““‘°"" corporations or associations organized and operated exclusively for religious, charitable, scientific, or educational purposes, or to societies _ _ for the prevention of cruelty to children or animals, no part of the L“‘“*· net income of which inures to the benefit of any private stockholder or individual, to an amoimt not in excess of fifteen per centum of the taxpayer’s taxable net income as computed without the benefit of R°’*"°“°”· this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules an regulations prescribed by the Commissioner of Internal Revenue, wit the approval of the Daducamu allowed  of the i[`I°6$SuI'y." • . - · ¤•g;g=¤¤3rg ¤¤¤¤=- ,,60 Sec. 1202. That (1) paragraphs second and third of subdivision (a) umass. ’ p` ’ of section sig of hpch Act (p6dSeptemher ehghlth, nineteen hundred and ,,,,,,6 mmm - sixteen, are ere y amen to rea as o ows: ¤¤Ed¤¤¤; pm "Second. The proportion of all interest paid within the year by mp °°' such person on his indebtedness (except on mdebtedness incurred for the purchase of obligations or securities the interest upon which is exempt from taxation as income under this title) which the gross, amount of his income for the year derived from soiuces within the cmu United States bears to the_ amount of his income for the year ' v,,._3,,‘§-,,1, derived from all sources wi and without the United States, but rghulln required by section eight all the infomation necessary for its G I c c ation· · umm s¤as°°i°°° in "Third. Taxes paid within the year imposed hiy the authorit of ,,,{,‘§°,§‘§‘§,§,2§d_°‘°°” the   States (except mcome and excess pro ts taxes), or of its Teilrritiow, or possessions, pir; by the apthority of anlydState, copnty, sc oo trict, or mumci 't , or other tax` su `vision o an State, ppiddwlithind the   States, not inldlgiding those assessed _. _ against oc_ ene ts;" iirgii pgiiimid vm, (2) Section six of such Act of Setptember ei th, nineteen hundred “'“°"°°°‘ atgd glxteehqlis also further amen ed by a new subdivision Om N re as o ows: _ _ _ 22% riéiélighaatpiiigixgi de; (c) A noniglesidgplt alien iihgidvhlual shiulls receive thplbepenfhhrg the °‘° ‘ uctions an cr `ts rovi or in section o or causing to be filed withpthe collector of internal revendie if true ind accurate retmn of his total income, received from all sources, co rate or otherwise, in the United States, in the manner prescribed'Ili)y this title; and in case of his failure to file such return the collector ¤'¤-» i¤ °¤¤• °’ shall collect the tax_on such income, and all pro erty belonging to spch nonresident alien individual shall be hablld to distramt for e tax."
 * ’¤•¢»v- 1- this deduction shall be allowed only if such person includes in the