Page:United States Statutes at Large Volume 40 Part 2.djvu/779

 2098 INDEX. Income Tux Amendments, 1917'—C011tinued. Pm- Income flax Awwndmmtr, 191'l—Continued. P¤z•· deductions allowed nonresident aliens 330 deductions al1owed_ foreign corporations; proportion of interest paid on debts; proportion of mterest psud on debts; exception; condition ..,,,,, ,,,.,.. 330 exceptions and hmitations. 335 general taxes, except income and war 330 no héaglgrgangae for bonds guaranteed 335 Q _____________ _ ____________, , m x.. retum of total income required; collec interest on bank deposits. . .. 335 tion on failure .,,.,,,,.,,, ,,,,,,,.. 330 general taxes, except mcome and excitizens or residents, $3,000. 831 cess profits: .. . . . ._ -...--··- 335 additional $1,000 if head of family; returns of tax paid at_source of income of limitations 331 fore1gn corporations, etc. .. Z ... 335 further for minor or dependent chil- penalty for no returns, refusing informadren ...,.,...,..,, 331 tron, etc. . 336 guardians or trustees; restriction .. 331 punishment for fraudulent returns, stateestates in administration and trusmes ments, etc ..--.·-· - -·--··· 336 allowed $3,000 ..,.. 331 tax paid by party not to be re-collected allowance to nonresident alien repealed. 331 from withholding agent 330 retusrnstobemadeb guardiansandother ¤¤v¤¤¤¤¢vf<>r¤¤¢m¤k&¤sr¤¤¤¤¤·1¤l¤¤¤ gducjugm; agzhvits rcqujrw _____ _ 33] for fraudulent evasion .. 336 py joint edueiyiee _____,___________,__, 331 001'P0i'$?0§8ai€t$·» lg ¤¤¤1¢¢ ¤W01'¤.1'¢¤¤'¤¤ 338 moomes under $3,000 exempt. . 331 0 it V¤d°¤ P°·Ym°¤l°P ··--···-·· - by  of   ljgbmtyz _ 331 names oigockholtzlem, etc., included- .. . 336 deduction owed members; tax paid °xd”·§° km m*k° “'°m ntluns 336 "’“"°"‘}" ‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ ‘ $ ceen-$r°”pt'$·'$°¢Z°`w·¤¤ ```'`` éié ```````'`'`' 336 contentso returns. . » ········· :·· iscal year at rats for calendar. 832 !'€*¤1'¤¤££db° meg? br ${1 Pémg P¤Ym8 337 *“ by °°'P°'“*‘°“°· °“*· by uenea sem emerge Y. I asv _ °d· ··—-· - ·-···--··········· 332 treme to be set rei-ur .. 337 dednctronofnormaltaxatsourceofineome dmmon bondgof cm-Pomgjnm, eww pi 110¤!¤¤1d¢¤li ¤li¢PB ··--· - ---·· • ·· - 332 regnrdleg of amount,. . . . . . 337 51md¤¤-. mtmcluded .--·-·-·· 332 co1lectionsofforeigndividends,etc. asv 1Pd€m¤itY f°1‘ P°Yi¤8· WC- · - ; ··-·-··• 332 names and addresses on demand. . . . 337 on www? ¤¤t:¤¤d¤ ggvgnmm. vw-. 332 _ applicable to 19% me tlxdresrzg ... 337 unlem notice?}    zlazgts taxwimpggd _____   _ _? ___,_ 337 h Bled v¤*·1¤¤¢;1¤¤1<1ilr;s ¤s¢¤¤,f¤t·¤·-- 333 incom§offoretQ1$€n(§¤ove1umen}t?from Umm 337 `censes ° co ° reign' tates n not e . . dirglqends,    .? . 333 dividends as used herein to mean all dis- ”‘“’“p..eerm°°2f1€¥e¥”eeem‘“*“e“.{‘§’eE§‘e"2e°“’ °‘°‘ " % ***e..,.‘=···j:-.;<·*·:i,.m,,c·’··*¤·1;·a**;·:,·]·:·e °“° °* ee-I personal returns of other incomes :  Z : Z   333 stock   included ie income  338 no taxablegiability releemd . . . ® distributréms to sharezrolders, etlcgd $$917 te ,... . an subsequen years co as pa¢;:1uent oats; at source restricted to in- im`°m° °f¥'°“° ’°‘?€iV°d ···•*‘· ‘ ‘‘‘‘ 338 comes of nonmsident aliens . 333 *·°·x°Sl “·t nl? °t3’°”“   3;;   338 ormotheraltxlxlewled mpzéled °`’-'   333 able .. ,..:.i.,..i...,  338 “ Ec |.°°   { _ _ °°' 333 not ;pplical&le19t;>7d1stnbutions prior to 338 partnershipsexcepted ... :... 333 · ug"; ·’ · " '‘'‘`‘°°   `'‘°` e¤1eZ3et;gt;rBe:°rpe¤¤em,em.,eemUmea 3% 1’“'°‘°"¥L‘,f,E°,“stl‘fE,,°i;“§?,”si§§;;Qt°§‘0§§§a’§ eeeeeee, r..“‘e°¤°§ee;r‘.j.‘§;_:: ZZ :1 : :::1:: eee *~··a=¤¤·;··<· **¤¤~¤* ——-——-· ; ·-·--·- p 338 additional tax on undrstnbuted net in- 334  bh`;’:lm°°m1 :1; 338 come ., » · ]· · und { · exception ... T .   338 n0g,;I;g¤:g:z?},tfc ______ Q   334 entire tax to be collected from indi- 338 surtax if retained and not so used  . 334 Vldualj ·········•···· • ····••·•*‘‘‘ applicable to each taxable year . . . 834 Income _Tax Pmner, 1917, _ deaeeqaeee allowed domestic corporations; ¤<1<1=¤·>¤¤1 www 9% <>¤i¤¤>d r»¤¤*»d ·--·-— 1586 mterest paid on indebtedness ... 334 Inoogne _To.1: Regulatums, 1919, exceptions; limitations  . .. 334 printing ordered of . . ..-.-··· 1590 vrefmed mk mt ¤¤¤¤¤d¤<1 --···--··- 334 Income ree, me II, Revenue Act efrm, sharesedwitbout nominal value con- 334 deiinition of terms used; taxable year; 1058 stm ... . you ...··.- - ··--·· indebtedness secured by collateral Educ? withholding agent -.· - 1058 limitation. 334 psrso service corporations. ., .-··· 1059 not allowed for bonds guaranteed free excluding  corporations, war {mm tax ,,.,... 1 .. 335 _ contracts bnsmem, etc._ _  1059 interest on bank deposits. . .. 335 dividends, corporation dmnbutuous from general taxes, except income and ex- earnings, etc ..---·.-..-.--.-.- 1059 cm prom; __,,,,... - .. 335 for 1918, and hereafter. . . 1059 f corporations from revenues in stock, BUG.; fd! 1918 ...·.- · ·-.- 1059 pitgd stare; _____,,,,,,..,. . 335 period of earnings determined. 1059