Page:United States Statutes at Large Volume 42 Part 2.djvu/873

 2414 INDEX. Estate Tax, Title I K Revenue Act of 1921- Pun- Estates, _ P¤K¤· Continued. income of, subject to income tax. 246 net value of estate; exception, gifts for Esterline, Emma (widow), public urpcses, to charities, etc.; pension .. I .. 1612 applicagle to deaths since December Eaters, _ 3], 1917 _______,,,,,.,, . . . 279 duty on, containing alcohol .. 860 exemption of $50,000. 280 Estes Park Woma·n’s lub, _ _ _ _ of nonmsidents, by deduction of proper- acceptance of site for adminxstmtxon build- . tionate share of administration from ing, Rocky Mountain National Park, property in United States; limit 280 _ donated by. . . 1 . : . 847 property from prior decedent on .Esthoma, Latma, and Ltthwrma, which estate tax has been paid; ap- appropriation for mimster to Z. 1069 plicable to deaths since September deficiency appropriation for minister to 1051 8, 1916 ,,,___,,, . .. 280 Estimates of Appropriations (see also Budget gifts, transfers, etc., for public pur- and Accounting Act, 1921%, poses, to charities, etc.; prior appli- eodiiication of laws relating to, y Budget cation ,,.,_,,,.. . . 280 Bureau, directed, etc ... . . 22 returns required . 280 compiling, transferred from Bookk pro rty included as within the etc., Division to Bureau of B t. 22 Iliiaited States; construction of term- 280 departmental, etc., to be prepared by insurance, and bsnk;1°eposits, if not in budget officer thereof ...,,,,,,, 23 business sa Uni States, not revision by head of, and submission to deemed property therein. . 280 Budget Bureau at stated time .. 23 missionaries dying in service abroad not for  employees to conform to prodeemed nonresidents ... 281 visions of Classification Act  .  1499 refund of tax paid gifts, etc . 281 Etclvings, returns to be made by executor after duty on. . . . 920 qualifying; requirements ... 281 not specially provided for .. 912 if gross estate exceeds_$50,000; or non- on free list, artists? proof, unbound; hand residents, of estate m United States. 281   . . 933 partial returns. 281 for e United States or Library of Conassemments by Commimioner-. , . . - 281 g1'8&- ... . 925 by collector, if no adminishatiou printed more than 20 years. ... 925 granted, etc ... 281 Ethers, time of pa ent; extension; interest added duty on containing alcohol ... 860 for dglay. . ... 281 Ether: and,Est¢rs, payment of additional amounts found due. 281 duty on, diethyl and dimethyl sulphate. . 864 interest for nonpayment ... 282 ethyl .,.. . ... 864 lien on entire estate for 282 ethyl acetate. . 864 duplicate receipts for payments. . 282 ethyl chloride. 864 executor discharged from liability on pay- not specially provided for .. 864 - ment of tax determined by Comrms- Ethnology, American, sioner 282 appropriation for continuing researches gms estate liable if additional tax found in. . .. 643, 1235 due. . 282 dedciency appropriations for printing and bona tide purchaser protected 282 binding for Bureau of. 50 collection of unpaid tax; sale of property Ethyl Alcohol, under decree of court .. 282 duty on, for nonbeverage purposes. . . 859 use of proceeds of sale. - ... 282 Ethyl Methyl Ketomz, reimbursement for tax paid by other duty on. ... 859 than executor. 282 Ethylene, from life insurance to executor from duty on, chlorohydrin 859 beneficiary ..,, 282 dichloride ._...,.,...,,,,..,... 859 unpaid tax 2. lien on property for ten glycol 859 years; exception-. 283 oxide ,... 859 release on payment, etc 283 Etier, Jose h, lien on property transferred in contempla- private land claim of, confirmed to his tion of death .. 283 widow and heirs ,...,. 1575 under contract with specific beneficiary Eucalyptus Oil, ‘ for insurance -  283 duty on ... . ,_ 866 _ persons liable ... 283 Europe, innocent purchasers for value excepted. 283 appropriation for care, etc., of graves of pnmshment; for false returns, concealing Army officers, ctc., in ,,,__, , ,,,,,_ 757 _ property, etc .. 283 amount for purchase of real estate for administration oi_ property of residents cemeteries in, for American dead, dying in China. , . 283 available to June 30, 1923 .. 757 tax to be paid tp clerk of United States for promoting commerce with, etc .. 1112 court for China 1f no estate in United free passage, etc., on transports to desti- States, _. . . Z-. ._ . 283 tute soldiers honorably discharged to revenue district in United States il in, and their families to United any estate there ________,__________ 283 States, etc _____________  _______ _ 103 clerk of court to act as collector. 283 Europe, Memorials to Arrwrlcan Forces in- - — former authorization, etc., of clerk re· provisions for Commission to prepare, ‘ Pealed ····---···-·-·~···--- · ..·... 284 erect, etc ..,.,,,,___ _ ______________ 1509