Page:United States Statutes at Large Volume 42 Part 1.djvu/1534

 s1X·rY-snvnNT1-1 cononnss. sm. Iv. css. 280. 281. 1923. 1507 0f$1§.·g•-5di:t;.EBA-1;.Act To amend theltevenue Actof 1921 in respect to income tax [ 1 0. Be it enacted the Senate and House 0 Re esentattves 0 the Il, United States ei? America in Congress ¢{saen5>rled, That seétion 4¤¢»P·tg-%»ame¤d- 210 of the Revenue Act of 1921 is amended, to take effect January °°° 1, 1922, to read as follows: , “No1uu1. mx. N°*'¤¤1°¤· "Sec. 210. (al) That in lieu of the tax imposed by section 210 I""°"°""°"°”‘ of the Revenue ct of 1918 there shall be levied, collected, and id for each taxable year upon the net income of every indivisilml (except as prov1ded in subdivision (b) of this ction) a normal tax o 8 per centum of the amount of the net income in excess of 4•u,p.242. the credits provided in section 216, except that in the case of a citizen or resident of the United States the rate upon the first $4,000 ¤2,° °m°' 0f‘?2l(};\ gxcefss 3HZ;0\1}i1t shall be 4   centgén. on www b n ieu 0 the tax impose y su ivision (a there shall be - “,,w,,, *°“°“’ levied, collected, and paid for the taxable year 192; and each tax- mm °°`mm° able year thereafter, upon the net income of every nonresident alien individual, a resident of a contiguous country, a normal tax equal to the sum of the followirgg: “(1) 4 per centum of e amount of the net income attributable   hom to compensation for labor or personal services rformed in the §°,';'§ *" “¤*°°° United States in execs of the credits providede in subdivisions umm (H) and (e) of section 216; but the amount taxable at such 4 per centum rate shall not exceed $4,000; and on ummmg “(2) 8 per centum of the amount of the net income in excess of 4•¢¢.r·w· the sum of (A) the amount taxed under paragraph (1) plus (B) the credits rlprovided in section 216.” Umm aummdmdi Sec. 2. hat subdivision (e) of section 216 of the Revenue Act man. ` of 1921 is amended, to take effect January 1, 1922 to read as follows: N,,,,,,,dm,,um_ “( c) In the case of a nonresident alien individual, or of a citizen 4n:¢.p.w. entitled to the benefits of section 262, the personal exemption shall be only $1,000. The credit provided in subdivision (dg shall not I I tl be allowed in the case of a nonresident alien individua unless he is a resident of a contiguous country, nor in the case of a citizen entitled to the benefits o section 262. Approved, March 4, 1923. m¤·114,1. CHAP. 281.~—An Act To extend the benefits of section 14 of the Pay Rendjustment (¤· R· IW?] Act of June 10, 1922, to validate oertaixtitgayments made to National Guard and reserve [Hwa R¤· ml officers and warrant officers, and for er purposes. Be it enacted b the Senate and House 0/ Representatives of the N United States of zgmerica in Congress assembled, That officers and momi¤ti¤»°i»il•i;:?t;i•`i!& ye warrant officers of the National Guard, while participating in R,,,u1,,,°’°°“A,m‘g.,,'§,‘}Z,Y,? exercises or performing the duties girovided for by sections 94, 97, =°{;§g;j*géf;¤é'm_ and 99 of the National Defense ct, approved June 3, 1916, as amended, and reserve officers and reserve warrant officers of any of the services mentioned in the title of the Pay Readjustment Act of June 10, 1922, while on active duty, including duty for training purposes, shall receive the allowances prescr1bed_for officers and warrant officers of the Regular services under sections 5, 6, and 11 of the said pay Act, and payments heretofore made, or accruing seggngfrgtqnxgf under the operation of this section, hereby made retroactive in gg? pg my, .::3 effect, for rental allowances to officers and warrant officers of the ,,,,,,f,,,,d_ “’ National Guard or reserves while attending camps of instruction or service schools are hereby validated.