Page:United States Statutes at Large Volume 42 Part 2.djvu/1059

 2600 INDEX. Revenue Act of 19Z1·Continued. Pm- Revenue Acc of 192j1—Gontinued. _ _ Peso. individual mciorggctgx; surtax for 1922. . . gg? rates rmtppsed; igréergedmcgpital; madmrs- 275 netincome e .. . .. B1 BSSSG G UC · · --··- · 4 fined _______________,_ _ _ 237 determination of; from average similar g ie msmcifibiudm .. 238 business ... 275 dedudjongighwggf _________, ___,, , ,,,. 22229 valuation rgoamets transferred under re- 276 'ts 1; cti ,_,,,.. . ,.. organiza ns. . .~· LQEPJQIOWQ _____ °f _____,.,.,,... 242 aetemnnnon for ssosr years 1920-1921, nomwiraent  _______. ,,,. . .. Q t 1921-1922 i. .60 .. . .. ~ · pmmsmm ,,,_. re ums vmen e ... . “¢;il service corpgsrations ... 245 lrféxximiiggior srald of  gil wells. etc.. estates and trusts _,,,. . 246 e ectrye m anuary, ··-- evasion of surtax by incorporation .. 247 TITLE Tv, ESTATE TAX __,,_,_,,__,_,,,. , 277 payment of tax at source 248 definition of terms. . 277 ¢!'9dit fo1' taxes .~--~·-- · ·—···-- 249 rates imposed on value of net estate transreiaurns by individuals. . ggg fg]-Tod ,,_,_,_,_,,,,,,,,.,... .. . 277 Y P¤1’tr1 PB ·-·-··-· · t licabl if d ed thed Py {aaununa .. . . gg? d n°m{°}P£mc6,°9m_ E.  . gv? OI QS B Yi-m' .--·-· - ·-·-···· -- · termisnati fgrosestate; mtestate.. 7 time and place for filing ..-.-···-· 251 dgductions gllgwed residents; nonresiunderstatements in. . . 252 dwg, ,_,___,_,,,,,,___,.,,,.,.. . . 279 iHc0$|$tl·0H Gi iudividliil of I¤¤’l¤¤’· returns by executor. . . . ... 281 `P b\!¤i!1K .·-- - ·-·—··---~--· 252 by collector if none filed, etc. 281 ¢0!'p0¤lli011 111001116 tl! ·-· · ·-·-·---·~- 252 time for payment; extensions .. 281 fol‘ year 1921; fol' YBSI 1922, 8150 ..-·· 252 cgllgcijgu of unpaid taxes ,,,...,,,,,, 282 9§|}1Plii0¤Ba --·-··--· · - ~ Q lien on grossfestxle; if not paid when due. gg n income e. . . . . umshm 1; mms tc ____, .,., €’0$ iqwmé defined. - ·-·-· 254 £rovision‘i;Iior(::litizensl~‘:iyingi:r China . 283 item¤°du°rfriin:iX&uE1iBi§.ZZ[Zff.`.`.`.IIIIII ff g "‘“*” "·]f;;Q§EQEm°""” ”“f '“"‘“’“°’i‘f 284 °¤>W°d ···--·······- - --··-··--- 257 mess imposed mi,}  f iééé ` ZZ - 284 Wymmt at °°m'°° ····· · ······‘‘‘‘‘‘‘‘‘ ‘ 258 telegm telephone etc messages"-. .   284 cmdit f°r taxgs ··•···· · ···········‘‘‘·‘ 258 leased   special irervice etc - ~ .- 284 ¤¤¤¤¤¤ ·--·--·---··~-· 259 fund ot unused mil 8 sie  cousouautsd, or afliliated iucorpoa- 260 "’ tion 8** * ·· 284 tions .. `'``' Z `` V '``'`` ,'m,` s' ' amend z>1=¤¤¤¢¤¤r·z --- 260 "“"“‘°.§i2?lY‘}T.‘ZY?':f’f’}{‘”$T'Tf’}‘.’T?T  2 285 °°i§r`Z°1uu..r.¤]°'“"`c$°i }°f°mp..".'.?Z I I I I I I I I I I I ZZ iii ma yr- M ¤~ ¤¤v¤2¤¤¤¤»     -·--- 285 gmx income déénod _____________ 261 8dd1tl0I18l UI OH distllled Spirit! diverted not income donned l _ H . 261 t° b°"°'“g° “"’“ ····· · ············ 285 an other ____ _ _______ Q _________ 262 production of absolute alcohol without. . 285 gms imome 6,6,,66 _________________ 266 rates on sales by manufacturer, etc.; cereal nit igriome deined; deductions al- 263 b0ml;*:iV;’t*i’}f*:i°».°t°l ··~·· · ·······~· · ···· % ow .. . .. · ··-··· · ·-···-···-—·· m,·m·stm · mn·m·. . min ral and table waters .. 285 “`* i¤¤rati1`:ei’ru...??lZ??KlT1?gt.?i nu ¤¤r·;_`i·¤¢ ¤r=u(r»¤r¤rf·¤r;Xgri¤n,»¤¤ .·---· gg; · ______________________ car mc scr gas or verages .. _ rl:cf®?d;?:(dilt:xmediu ... m0¤'¢hg¥ t:'€*$¤¤¤» P¤Y¤¤¢¤¥¤» 9*06 ¤‘¤8¤¤¤'Y 286 ties imposed ..,... 68 ““m°$ ···-······· · ············ rggurns; by corporations, of dividend uns vu. rgl on groans, rurgzacco, s·rc._. . . 286 payments. 269 rates on es y man turer or rmbty brokers .. . .. 269 porter; ... 286 o information at source. . . - 269 of cigars; cigarettes .. I. 286 to be public records. . ... 270 label and package requirements, etc.. 287 publication of statistics. 270 of manufactured tobacco and snuff .. 287 collection of foreign items. . . . 270 _ package requirements, etc 287 taxation of citizens of United States pos- cigarette pa r and tubes. . . 288 sessions .. . 270 leaf tobacco digrlers; regulation of busiin Porto Rico and the    271 nep .. 288 gross income from within e United enaltres for violations .. . . 289 States 'ons specified. 271 grrners and growers not regarded as. 289 . Virgin  included ··---···—· 271 ·r·rrr.rr vm. mx ow amnssrons arm nose". 289 title in eiect from January 1, 1921 271 nm on admimiom, to any phce my Jan- ·rr·rr.r: m. wan asn sxcnss rnoms mx ron nary 1, 1922 ... 289  - Z  ..   additiolrgaé cgi sales at other than the 290 gene Ons . .  tic e 0 ce . . rates imposed . . ... . .. 272 if sold at eater than regular price at on   from Government war con- be Eck? ogceigc. - .}  2233 . . .. . ... 272 x o ers at es o amusement redits allowed ... .  273 f gard ns, bursts, tc  .  290 geturngérf net . t . . .   .. 22;; gxoempddmog? entenrtlalinments for relivest ca r ; mtrono Y£HI$ ti tc. organic mreemsmeiiroes. f  . . 274 gsi:    .?...Z.?...’ .. 290 borrowed capital excluded ... 275 on club dues and   fees . 291