Page:United States Statutes at Large Volume 42 Part 1.djvu/1734

 exliv INDEX. Income Tax, Title II, Revenue Act of 19?1— Page Income Taz, Revenue Act of 1921, Amend- Page- Gontinued. _ ments—Qont1nued. _ returns to be made for 1921 and eech year no gam or loss 111 exchanges of property if thereafter ________________________ 269 for like kind or use, held for 111- obligations of United States excepted- 269 vestment, etc. _ 1560 tax returns to bg public record; __________ 270 _ stock, securities, etc., not mcluded  1560 inspection restricted __,,,_,__,,,_,_,,,. 270 if exchenged for property of no value, access of officers of States imposing in- with money or property with market come tax__ ________________________ 270 value, tax on excess of basis ... 1560 stockholders of corporations .. 270 compensation of gain; hmitation .. 1560 punishment for divulging information Income Tax Lows, _ _ unlawfully by, _.,,,,,,______,__,__ 270 enforceable m Virgin islands __,,_ ______,_ 1 23 list of income taxpayers to be kept in office proceeds to be paid mto treasuries of the of collectors ... 270 mlands. 123 statisitics of income, etc., taxes to be pub- Income Taxpayers, _ lished annually., ,._..,.,,.,,.. 270 list of, to be grepgled fo1' Blch 111l3B1'D8.l licenses required for collecting foreign reyenue istnct, etc. ... 270 dividends, coupons, etc. ... 270 Inwwylumrtwm, _ _ _ regulations to obtain infomation ... . 270 Be eau  Memorial Associatmn .. 144 punishment for collecting without .. 270 Inccrporatwns, D. C'., citizens of possemions, but not residents or charter qmended, Gonzaga College.:. 1. . . 324 citizens of United States, taxed only Masomc Mutual Re ief Association, on income from United States changed to Acacm Mutual Life sources ...,,,__ _ .,,,.,,,__,,,,_,,,_, 270 Association - ... 1020 computation and payment of tax., .. 270 Potomac Insurance Company allowed not applicable to Virgin Islands 271 additional classes of insurance .. 417 collections in Porto Rico and Phillippines Prospect Hill Cemetery- ... 360 asby prior law .,,.,,,. 271 charters authorized for China Trade corauthority of insular legislatures to amend, porations. . 850 etc .., 271 General Federation of Women ’s Clubs, income from sources within possessions of property holdings increased .. 491 the United States. . 271 Increase of Pay, Arm_y, etc., gram income of citizens or domestic cor- deficiency appropriation for .. 341 porations construed as from United Increase of the Navy (see Naval Establish- States sources if 80 per cent in pre- ment). _ vious years derived therefrom .. 271 Indebtedness, Governmmt Banded, etc., if 50 per cent of corporation income statement of, to be annually submitted in derived from active businem in Budget ... 21 _ pomemions 271 Indemnity, Lost Mail Matter, 1f 50_per cent of individual income approprmtion for, registered, insured, and derived from active business in collect on delivery domestic 658, 1253 possessions 271 for registered, etc., international  658 amounts received within and without for loss or injury of international 1253 the United States to be included in deficiency appropriation for international. 55, gross mcome. 271 199, 462, 465, 786, 1057, 1168, 1555 provisions not applicable to Virgin for domestic and international. . 59 _ _ Islands. ... 271 for domestic. ... 199, title in effect from Januarg 1, 1921 271 335, 462, 465, 786, 1057, 1188, 1546, 1555 provminns applicable to hina Trade Act · for domestic, 1920. 775 corporations. ...,.. 855 for domestic 1921. . 775 Income Tax, Revenue Act of 1921, Amend- modification of allowances for international _ ments, 1923 .. 1546 credits or refunds, ifretums when examined Indemnity Bonds, _ show payments in excess of tax ,,.. 1504 stamp tax on ...,, ,,,,,,_,,_,,,,.,,.. 303 time limit for making claims for 1505 Independent County, Ark., extension if waiver of right to have tax may bridge White River, Batesville, Ark- 815 asessed, five years om filing re- Independent Treasury, tum I ,  1505 deficiency appropriation for contingent exallowance without 6ling claim, if ex— uses. 462, 780, 1055 ammatmn shows decrease, of in- Indih  Paper, _ vested capital ..,.. . ... 1505 duty on. ... . ,... . 909 pnorclmms under former laws not barred. 1505 India Rubber, to withholding agent if tax paid at duty on, automobile, motor cycle, and source; exception. . 1505 bicycle time ..,... . 919 nnrnul rate on net mcome of individuals. 1507 insulating materials, etc .,,. . ... 919 upon  $4, (XX) oi citizens or residents, 1507 mguufactyugg of hud ________, .. 919 on not IQICOHIB of nonresident aliens of not specinll provided for - ... 919 contiguous countries .upo¤, first onfrggljggqg-agi; ______ _ _______,, ,.,, ,,,, 928 §4, (X}0,  compensation for serv- scmp or refuse _______ _ ____,_ -  . .. 928 . 1*:* m United $***66 -··-··- . .. 1507 Indian Amish, Bureau of (see Indian D¤p¤r'¢· ukexcg therg0f_ _______ :_______ ____ 1507 meut)_ cmdlt Pi P°`*'¤9¤d ¤X¤¤¤P¤¤¤ of ¤0!r Iudim Afazirs, Conmissiona qf, 1’¤¤1d6¤t ahem. ·.·· ._ ... 1507 appropriation fom-, Amisunt, dah, etc. 559, 1180 for dependents    aliens audmrized to construct HWY, ¢¢¢·» W onlyxiofconhgnomcmmhng . 1507 l¤w¤·1evelo£Lake des,S.Dak..- 990