Page:United States Statutes at Large Volume 43 Part 1.djvu/1602

 ccmv IN DEX. Revenue Act of 1924-Continued. P¤z¤- Revenue Act of 1924——C011tinued. Page individual income tax, returns by indi- estate tax; returns by executor ... 307 viduglg ____________,_.__ 280 payable in one year. -- 308 by ermerhgips ___________ _ _ 280 early examination and determination by gdueieries _,_______. - 280 of amount ... 308 for less than a. year __._..., -.. 281 deficiency proceedings. 308 time and place for iiliug ._.. - - 281 appeal to Board 308 corporation income tax __,,... - .. 282 time for assessment and collection"- 310 exemptions ________________.__.. - - 282 extension ._ 3 10 net income dehned ____... - 283 claims for abatement 310 gross income defined . - 283 collection proceedings . 311 deductions allowed .,., - .. - 283 unpaid taxes a lieu for ten years  312 items not deductible __..._ - 285 computation of tax under former laws- 312 credits allowed __,_.. -  285 punishment for false statement, etc  313 payment at source . --- 285 proceedings in United States court for credit for taxes ._._ - . - 286 China ... - ... 313 returns ____________._. - - - 287 tax on gifts .. - . 313 consolidated of aiiliated corpora- rates imposed ... -  313 tions __._____..._. - - - 288 amount taxable .. -  314 time and place for filing .. 288 sales of protperty for less than market tax on insurance companies .. - 288 value eemed taxable gifts  314 life insurance _______... -. , 288 determination of value; deductions gross income defined ... -- 289 allowed residents; nouresideuts- 314 net income defined; deductions tax imposed to be credited against allowed ,.. - - - 289 estate tax upon death of dou0r-- 315 other than 1if e or mutual ... 290 yearly returns to collector. - 316 gross income defined. 290 time of payment by donor. 316 net income deiined. - 291 TITLE rv. mix on cmluzs, TOBACCO, m·c-- 316 investment income defined ... 291 rates on sales by manufacturer or imdeductions allowed .. 291 porter ... 316 administrative provisions. --- 292 of cigars and cigarettes 316 returns by corporations of dividend label and package requirements, payments 292 etc .. 317 by brokers .. - 292 of manufactured tobacco and suuif-- 317 of information at source 292 package requirements, etc  317 to be public records; inspection by cigarette paper and tubes .. 318 Congressional committees .. 293 leaf tobacco dealers; regulations of State officers; shareholders, of c0r— business. 318 portation returns- -  293 penalties for violations .. - . 319 publication of statistics .. 293 farmers, growers, and tobacco growcollection of foreign items 293 ers associations not regarded as- 320 taxation of citizens of United States ~ "toba.cco growers cooperative asp0ssessions‘ Virgin Islands .. 294 sociations" defined 320 in Porto Rico; lshilippines Islands- -, 294 TITLE v. mx ON Anmssxows Arm r>u1:s-- 320 gross income from within the United rates on admissions hereafter to any States possessions specified 294 place ____,__ _ ,___________.__. 320 Virgin Islands not included. 295 additional for sales at other than credit allowed China Trade Act cor- ticket office ____ _ _________,_,. 320 poratious. - .. 295 if sold at eater than regular time for paying income taxes; by in- price at tiget office _______.___ 320 stallments 295 box holders at places of amusement- 320 examination of returns and determine- roof gardens, cabarets, etc. 321 ` tion of tax .. -- 296 exemptions, entertainments for religicredit or refund of overpsyments- 296 ous, educational, etc., organizaassessment and determination of de&ci· tions ___________________,__., 321 encies ... 296 for veterans, etc.; agricultural fairs, additions to tax in case of deficiency 298 etc _________________,____,,__ 321 _ in case of delinquency-, ... 298 club dues and initiation fees- ... 321 tune for assessing and paying tax- 299 collection by receivers; returns and filing claims in abatement ., 300 payment ___________________ _ _ 322 assessing, etc., taxes under former in e§‘ee1; in 30 dg,yS__; _______________ 322 Acts -- _ .-. 3 01 num vt. mxcrsm msxzs- .. 322 ¤u0Y'811¤8 of Gfédlts and 1’€f\1¤dS ..---. 301 rates imposed hereafter on sales by closing of taxable year by Commissioner 302 mgnufgqturgrg ________________ 322 title in effect January 1, 1924. 303 articles gpgci§gd ______ _ ___________ 322 mmm rp: msmm Tex .,., 303 retail galgg _______________________ 323 d¢&¤1t!¤¤ of t¤1'¤1¤ -·--·.-... 303 computation if sold at less than rates imposed on value of net estate market price _________________ 323 _l¤’¤·¤¤f€¤'9d ·---.-.-.-. 303 rates 011 works of art sold by other than credxt allowed for tax paid to States, artist; sales excepted .. 323 GW---; --- - ·. 304 jewelry, precious stones, time pieces, determmatmu of gross estates; net etc __________________________ 324 -·-—·-— t -. 304 Bllrgical and medical instruments, deduetxous allowed resndeuts; non- spectacles, etc., excepted ... 324 T¤S¥d°¤t¤ ·--. - --·· 304 fetums, paymept, etc .. - .. 324