Page:United States Statutes at Large Volume 42 Part 1.djvu/298

 270 SIXTY—SEVENTH CONGRESS. Sess. I. C11. 136. 1921. “'°‘%’"° '“‘· anrunns ro mu runuc nncoims. Publicity. ,,,§,‘§Eq‘§{”St°b°’“b*i° SEG- 257. That returns upon which the_tax has been determined edlnspectivn retrivt gy the Commissioizer shglll constitutel pulmhchreclgrds but they shiall ‘ eoentomseciono uonorerote resientan uner rulespand regullaitions presizrriblid by the Secretary and approved by _,{c'§_,"s‘f,,°§° Sm, ,,,_ the President: Provided, That the proper officers of any State imrivers- posing an income tax may, upon the request of the governor thereof, ave access  the returns of any corporation, or to_an abstract thereof showing the name and mcome of the corporation, at such Swmmldm umm times and in such manner as the Secretary may prescribe: Provided poratxonrctunis. further, That all bona fide stockholders of record owning 1 er centum or more of the outstanding stock of any corporation slliall, upon makinajg request of the Commissioner, be allowed to examine the 1, H nt M mk annu income returns of such corporation and of 1llS subsidiaries. oumonooamvuigmg. Any stockholder who pursuant to the provisions of this section is allowed to examine the return of any corporation, and who makes known in any manner whatever not provided by law the amount or source of mcome, dgsroits, losses, expenditures, or any particular thereof, set forth or closed in any such return, shall e guilty of g misdemeanor and be punished by a fine not) ezilceeding $1,000, or . _ y imprisonment not exceeding one ear, or ot . ¥.I§·l€i¤ii»ini1o°°g1foi»:§°€{a The Commissioner shall as soon asspracticable in each year cause °'°“" · to be prepared and made available to public inspection in such manner as he may determine, in the office o the collector in each internalrevenue `strict and m such other places as he may determine, lists containing the names and the post·—ofiice addresses of all individuals making income-tax returns in such district. suousuos. PUBLICATION or srarrsrics. °,A{’,j§_,';*,,}°P§fx”°{;l*§;'j Sec. 258. That the Commissioner, with the approval of the Secomdiromd. retary shall prepare and pubhsh annually statistics reasonably available with respect to the operation of the income, war—proiits and excess—profits tax laws, mcluding classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. Collection of fozeigi ,,,,mS_ COLLECTION or ronmou rmms. L*°°%*$°"°¤°‘*°°‘°{ Sec. 259. That allindividuals, co orations, or artnershi sunderi>°$li¤°;t•ii<i {mm mu taking as a matter of business or floii profit the cliallection di foreign payments of interest or dividends by means of coupons, checks, or 1l s of exchange shall obtain a license from the Commissioner and shall_ be subgect to such regulations enabling the Government to Pmsmm M m_ obtain the in ormation required imder this t1tle as the Commissioner, umm oouoouons, with the approval of the Secretary, shall prescribe; and whoever °°°‘ knowin ly undertakes to collect such payments without having obtained a license therefor, or without compl with such regulations, shall be guilty of a misdemeanor and slii1mll%>e fined not more than $5,000, or imprisoned for not more than one year, or both. S,$2,‘§°p'§§,,?§§,,;,’,'f‘“° crrizrms or Possnssroxs or rim tmrrmi srarms. QW '°=*“‘¤¤°* °‘ Sec. 260. That any individual who is a citizen of an ession of Qzgigghm the Unitql States (but not otherwise a citizen of the  States) " ’°“‘°°" and who is not a resident of the United States, shall be subject to taxation under this title only as to income derived from sources within the United States, and in such case the tax shall be computed and paid in the same manner and subject to the same conditions as in the case of other persons who are taxable only as to income derived from such sources.