Page:United States Statutes at Large Volume 42 Part 2.djvu/924

 INDEX. _ 2465 Income Tax, Title II, Revenue Act of 1921- PMN- Income Tax, Revenue Act of 1921, Amend- Paso. C°m·`mu°d· ments-Continued. tax returns; access of officers of States im- if exchanged for property of no value P°*’mg “‘°°m° ex -. -·--—-~- 270 with money or prope with market stocklrolders of corporations. z :. . 270 value, tax on excesslotg basis ... 1560 punishment for divulging mformauon computation of gain; limitation. 1560 _ unlawfully by. 270 Imam Taxpayers, l1st of income taxpayers to be kept in office list of, to be prepared for each iuternxl , Pi °°ll°°**°¤* ---·-·····- - - 270 revenue district, etc. . ,,,, 270 statistics of mcome, etc., taxes to be pub- Incorporahbn, _ lished annually. : ... I. . 270 Belleau Wood Memorial Association ... 144 l1censes_ required for collecting £01’€1gl1 Inmrporations, D, C., d1Y1d€¤d¤, COIQPOLDB, 610- Z -...- - - - · 270 charter amended, Gonzaga College ._,,,,,,_ 324 regukmons to obtain infommon ... 210 Masonic Mutual Relief Association punishment for collecting without .. 270 changed to Acacia Mutual Lifd citizens of possessions, but not residents or Association ______________________ _ _ 1020 citizens of United States, taxed only Potomac Insurance Company, allowed on income from Umwd States additional classes or insurance .. 417 sources ..,. . . . 270 Prospect Hill Cemetery ... . 360 computation and payment of tax ... . 270 charters authorized for China Trade cornot applicable to Virgin Islands. 271 pomxjom _______________ _ _________ 850 collections in Porto Rico and Philippines General Federation of Women’s Clubs, ss_by prior law. . ._ ...-...-...- 271 pro rty holdings increased ..,_,,,, 491 authority of msular legislature to amend, Increase of 1%;, Army, etc., etc. _. . ._ . _ .. 271 deficiency appropriation for .. . .. 341 income from sources Wlthlll pomemrons of Increase of the giavy (sec Naval Establishthe United States : . 271 ment), gms income of citizens or domestic por- Indebtedness, Government Banded, etc., gorations construed as from llmted statement of, to be annually submitted in 13135 sources if 80 per gent m pm- Budget, _,_,_,_______,_,__, ,___,,, 21 vious years derived therefrom .. 271 Indemnity Bands, if 50 per cent of 00rp01'8t10I{ 1.11001119 stampmxon. ,,,,,. 303 derived from active busmess m Indenmlizy, Lost Mail Matter, possessions. Z .,. 2 .- 271 appropriation for registered, insured, and if 50 per cent of individual income collect on delivery, domestic. .- 658,1253 derived from active business m for registered, etc., international. ... 658 possemions ... . .. z. 271 for loss or injury of international 1253 amounts received within and without deficiency appropriation for international, 55, the United States to be mcluded m 199, 462, 465, 786, 1057, 1168, 1555 gross income. . . _. . : . 271 for domestic and international. 59 provisions not applicable to Vugm for domestic. . . ... 199, Islands. . . . 271 335, 462, 465, 786, 1057, 1168, 1546, 1555 title in effect from Januarg 1, 1921 271 for domestic, 1920. . 775 provisions applicable to hum Trade Act for domestic, 1921. . 775 corporations .. . 855 modification of allowances for international, Income Taz, Revenue Act of 1921, A·rrwnd— 1923 .. 1546 ments. _ Independent County, Ark., creditsorrefunds, ifretrunswhen examined may bridge White River, Batesville, Ark. 815 show payments in excess of tax. 1504 Independent Treasury, time limit for making claims for 1505 deficiency appropriation for contingent exextension if waiver of nglgllto h§V6 tax. 462, 780, 1055 assessed, five years filing re· India Bible Paper, turn .. . . . . 1505 duty on. ... 909 allowance without filing claim, if ex- India Rubber, amination shows decrease, of in- duty on, automobile, motor cycle, and vested capital. 1505 bicycle tires ... 919 prim- claims under former laws not barred 1505 insulating materials, etc 919 to withholding agent if tax paid at manufactures of hard ... 919 source; exception .. . .. 1505 Ix0t Bg§S<;18·uYg1'0V1d€d Y0! ..--.-»... 919 norms] mtg on pg]; mgome of individuals. . 1507 OI) free, 0111 6 928 upon first $4,000 of citizens or residents. 1507 suafp or refuse.  . .. 928 on net income of nonresident aliens of Indrkm jabs, Bureau of (see Indian Departcontiguous countries _ upon first _ ment). _ _ $4,000, from compensation for serv- Indmn Ajzms, Commissioner of, ieee in United States . . ...,. 1507 appropriation for, assistant, clerks, etc-. 559, 1180 in excess thereof ..,, .  1507 authorized to construct spillway, etc., to credit of personal exemption of non· _ lower level of Lake Andes, S. Dak. . 990 resident aliens . 1507 Indum Aygmqws, _ _ for dependents of nonresident aliens appropriation for constructmn, repair, etc., only if of contiguous countries  . 1507 of buildings at . 562. 1183 no gain or loss in exchanges of property if heat and light to employees ... 562, 1183 for like kind or use, held for in- foragncultural erpenments on  563, 1184 vestzment, etc ..,... 1560 deticiency appropriation for buildings 53, stock, securities, etc., not included. 1560 57, 460, 782, 1054, 1164, 1169