Page:United States Statutes at Large Volume 42 Part 2.djvu/923

 2464 nmmx. Incmne Tax, Title II, Revenue Act of 1921- P•¢¤· Income Tax, Title IL Revenue Act of1921— Prize. Continued. Continued. statement of dividends, etc., aifiliateji cor- examinations and _ returns; payment of poration may make computatmu of £§nal1:Y tax m addmon 1f returns proportionate assessments upon cou- · udu ent, etc. . .. 265 solidnwd .,. .,,..,. 260 full amount payable on demand ... 265 meaning of.z .. _ ,.. I. . 260 immediate payment, if returns made by corporation in United States possess- revenue officml ... _.. z .. 265 smns deemed foreign. . . ._ 260 amazement of tax; to be made mthm four consolidation of accopnts if busmess years of tiling the return ... 265 controlled by same mterests. 260 withm five yeqrs under former laws .. 265 method of making consolidated re- 260 tinixtiensio;1 wgth consent tgt taxpayer nuns. e imjt or  sui. time for filing; with collector of district, earlg assesmnent 0 income of decedents. 265 etc. .. 260 w en returns fraudulent, etc. 265 insurance companies, tax on. _ . 261 for determination, etc., of amortization xneaniug of life msumnce compames. : . . 261 of war contracts, etc.; notice, etc,. . . 265 me  §§;P°Pi°¤$ fu °“ act m' 261 notice to taxpayer if gieficiency, etc., f¤¤2iz¤. mg?-$$% $$€·r<?¢$·:: gg nmggdpgmpt ZTIIZII gg: gross mccm _. ..-.-.-. _ · wmsm ‘. reserve f¤¤d r<;q¤¤r¤p¤¤d ¢¤ 261 song}?-. Féfegi it?. 266 P¤’$¤i°¤ mm¤m°° ·-···- - ·--·- · · · additional tax if not paid when due .. 266 net mccme defined .. . .. 261 · ‘ · ugymom; mm on sew onus- 261 ’°““§£$?'}.‘f?.?{‘H“i F}? F?TS*Z‘E‘f"E‘f’E”Z 266 m’ °t° '‘’‘ ’‘‘‘‘'`' notice for time for iirst ° pn. mentmferred. . . 266 t“f§‘;{j{°°d§§1¥d'g';§§° hmds" °'’'''°  to be mailed for suisequent install- 266 ‘ °° "? '· °°''`‘ ments .. . ... i'§$°mm"° f§`§Zd€;§2 t?$[¤Y€?Z ZZ gg; *i¤¤¢ gmygig_;p·jg§g;;g¤;;d‘·g:{ by 12% real estate taxes and expenses. ... . 262 _ . * taxespaid on interest of shareholder. . . 262 .}{°“d r°q°‘“`°d·.mt°I°°t?° b° °dd°g‘ 266 a.11é•:yance for exhaustion, etc., of prop- 262. Mm wgping 15;**%  ·  3 266 · '°‘`', ‘''‘'° · '°'°'’'°` _ taxpayer prejudice collect1o' u 267 $•t;€Z°;4°?rg€i}{t$i$$T0°3•?Z°°n§`&i§&3£ZZZ gg gugemmtggsgs v{<2¤·¤;=1¤r;jjI;>1·;5>fi¤¤¤¢¤§ 267 lunitation on gee,} estate deducticnf;3. . 262 “ d:;°gfacti;n“° m ° · °““P°“ 26., net mcome o ore1gn‘ companies m - - ‘‘‘‘‘··‘· ‘ ‘. ‘‘·‘ 3 ‘‘‘‘ ¤ ’ ‘ _ bunnm waqmn me unm_smm. .. 262 deputy fgg¤1m=<*·.¤¤¤ =·¤· 26, msurance compames other than hfe or nm- addi? D5 mx gtmd {Y Fa" ?q · · · 267 tual; taxon netincome ofdomesuc- 262 . ° * . CL °' “° ······ " rmigu, mm Umm sum mums- . . 263 °PP‘*°*b*° *° Pmrf Ws —····—- - ·-·-··--· 267 gross income deined ... 263 wcmptggg  °r °th°r thm sump 267 undgrwyiting incging 685;,64 ________ Z _ _ 263 crednnor refunds, 1f returns show payments computation of remiums earned on m- _ 1% €¥¢€¤¤ Of Q1 ···--- _ -~···---·····-- 268 guggncg cgugngtg   fhg §gcg] t1II18l11D1tfoIm.8k].D C181.l.'!1.Sfo!'. 268 yen _,____,_,_____________________ 263 allowance wistgout iifing claims if {amid-• losses ‘ mmed __________ _ _____________ 263 nations ow invested capi e- gxpenggg incurred ______,_,,,________ 263 _ Cl‘€3§€d ..· 268 deductions allowed; ordinary expenses. . 263 P¤0F clams ¤0T· bwéd .--···· -_ .-·--· 268 mw-es: on debts ... . .. 263 penalty for Mt mying tu, not making rc- {axes ... gg wmmturus, ew ··--- _ - Q; ·. . _ - 268 mm _______,,,______,,,,,,,_,______ ge ,_evasion, e ., 0 pmvxworthlesn debts .. 264 §1¢>¤¤. 1¤1Sd€¤1€¤¤0r¤ ---····-..- 268 mx paid dividends. . ...,. 264 pumshment for- -_ -.·, .. 269 exempt mm-eat .,,,_,, .,.,,,,,,,,,,,, 264 BWO¥¤ r<3¤;r¤¤ required by corporations, of gllgwgncg {0; egumstjou, ew _________ _ 264 dividends, names of stockholders, speextied credit of $2,000; limitation. . . 264 ew ·--···~·--- ; ·--·--~···-··-- 269 foreign corporations from United States by Yg19]:€!¤. of b¤¤1¤€8S transacted; de- 269 sourc. . .. 264 · · -... . .-.. aupximixmbidden .. . 264 r¤¤¤r¤¤ w be m¤ by all p¤r¤<>¤¤ paying tax payable in installments, except pay- §¤_¤u¤uSY*·00th€T¤_$l,000 01* ¤10!‘¢ ·-·- 269 ment.; gt gource, gig; _________________ 264 by Igmtéd fates 0Hic1aIs. -, .,.. 269 every three months ____ _ ,,_,, , _,________ 264 d€§31}B 1'€qU1!‘9d... ... .. 269 extension of sm installment .. . . 264 <>f1¤w¢¢¤*= <>¤ <>¤m<>r¤¢i<>¤ b<>¤<1¤. regardinterest if unpaigi when due ,...,,,. 264 lcs; of amount. .  ._  209 whqlq amount ii msg-Lumen; unpaid _____ 264 collectmn of forexgn dwxdends, etc,. . 269 in 3, smglg gymeut Optima] ______ _ _____ 264 names and addremee of recipients on .. P , examxnatmns and yetumng recpmpuumon, _ 264 demand .·... . ... 269 Gfedit 0* ¤>f¤1¤d if <>¤¢¤¤qP¤1d -·-... . 264 for 1921 and each year thereaimr ___,_,,. 269 payment ofd€HC1€l1lZ;_ mtemst: 265 obligations of United States excepted. 269 nddmqmi wx an mmm xi due to 265 tux returns to be public mma, ,______,_,, 270 ¤B8h8€¤¢° ·~·---··~·---··· · ·--···· inspection restncted ..,,...,.,, 270
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