Page:United States Statutes at Large Volume 43 Part 1.djvu/1603

 INDEX. GQXV Revenue Act 0 1924-Continued. Peso. Revenue · payment off excise tax on sales under iindingliictoofbfgfigafiiiggiguxdence of Pm tigrétlracts prior to January 1, facts in court proceedings .. 337 324 notice n ‘ — nog rpquired if to other than a ilu;-tiiailinfii jiliglilixgi -Ii1i(ic?Gd 337 _ ea er ... 324 iindin - T — if tax greater than under this Act--- 324 w§·iti(i’1;-?(i? -ff)-if -2 337 if no tax under this Act 325 principal cfiicein Washington; hearings mqbg · VIL SEECIAL TAXES_ __ _ _ _______ _ _  e]Sewhgl·g_____ ________________ capital stock tax after January 1, 1924- 325 authority of members to secure testimtg on dpmggtic cgrpgrgtiong ____ __ 325 many, 3|;c__ ________ _ _________ 338 on foreign corporations ...-...-- - 325 omce assistance, supplies, etc., to be exceptions. 325 furnished by Secretary of the Publiclty of l»gturng_ ____ __ ______ __  Trg8,gury______ ___ _ _____ _ ____ __ miscellaneous occupational taxes after additional allowance for traveling ex. July 1, 1924 -·---.-.-- 326 penses, etc .-..- - --..._..,_____ 338 rates on designated businesses -..--. 326 expenses of, payable from internal annual sales by manufacturers of revenueappropriationson vouchtobacco, cigars and cigarettes--- 327 ers approved by the chairman-- 338 on use of pleasure boats, after TITLE x. GENERAL .u>mN1s*r1u·r1v¤ reo- · January 1, 1924; exemptious__- 328 visions ___,__,-______,,______ 339 pumshment for conducting business general revenue laws extended to this without paying tax ____. _ ______ 328 Act ____.______,_, ..,...-_.___ 339 ¤81'¤0ti¤ Act provisions ...-..-... 328 enforcement regulations, etc, to bg -;-1*1*1,3 vur, grgup TAXES ____________,_ 331 pre3cribed__ _______,_. ,, _._____ 339 levied hereafter on bonds, written docu- taxpayers to keep records, make remgnts, eto,, in Schedule A _____ 331 turns, etc _____.-. - .-..-.,. 339 exemptions -.-..-. 332 returns may be required of any person- 339 penalty for using unstamped paper .-.- 332 not exceeding $10 may be acknowldealing in articles not fully stamped- 332 edged without oath _,.,,____,,_- 339 using uncanceled stamps, etc ---.-.- 332 returns to be prepared by collector if punishment for fraudulently reusing, taxpayer makes no, or false 339 etc., stamps .-.--...-- 332 by Commissioner; legal eEect ______ 339 willfully removing stamps for unlaw· 332 further time allowed if failure due to ful uses .---.--..---.-...- sickness- ..-...-...--. 339 possessing washed stamps knowingly- 332 assessment of tax ---.- 339 methods of canceling directed -... 333 additional tax imposed; exception-- 339 preparation of stamps, etc.; general rate if return fraudulent ..-. - - 340 laws applicable ---.-.- 333 collection of ---..-..--______ 340 sales of stamps by postmasters, etc 333 examination of books, witnesses, etc., designated depositaries, etc.; State authorized. - .. 340 agents .--.---.-.--.-..-.. 333 restriction on making unnecessary-- 340 bond, regulations, etc ..-..-.-. 333 cases settled by written agreement with Schedule A, stamp taxes- .. 333 taxpayer not to be reopened--, 340 bonds of indebtedness .---.--.. 333 findings o fact, etc., by Commissioner capital stock issues and transfers .-.- 334 not subject to review by other sales of produce at exchanges for officer, etc- -.-.-., 340 future delivery .-.-- - --... 334 decisions reversed without retroactive real estate conveyances -... 335 effect unless required by court. - 341 customhouse entries; warehouse with- assessment of all but income and estate drawals ...-...--..--.-..- 335 taxes to be within four years--, 341 foreign passage tickets ...-.-.-. 335 no proceedings for collection to be proxies; exceptions ...-...---...-.- 336 brought after Eve years ..,. 341 powers of attorney; exceptions. 336 exception in case of fraud .. 341 playing cards __,.,.,._.,.. 336 collection by distraint, etc., after asproperty insurance policies by foreign B€SSm€¤iS ¤18»dB- - .. 341 corporations, etc _ - 336 suit authorized without assessment-, 341 reinsurance exempt-. 336 provisions snbject to bar of statutory aflixing stamps; penalty for failure-- 336 hmltégtlcns .. T. 341 mmm ix. noiuzn or TAX Arrnans .. 336 no prosecution authorized unless increated of not less than seven nor more dictment, etc., found within than twenty-eight members, for five years 341 two years ... - 336 absence from district not included-- 342 appointment by the President and not applicable to prior offenses ..--- 342 Senate ______, ______--___._.-. 336 time extended in complaints before subsequent terms .--- - - 336 00111¤1$SSi0¤81'S --.. 342 retiring member not permitted to prac- not applicable to Government oftiee before Board for two years-- 337 _ ficerS---: 342 quorum; gligirmgng s€al_- ,., 337 pl'l0l' p1’0C€6dlT.\gS l1Dd8l' foI'H181' laws to hear and determine appeals in income not affected ... 342 and estate tax deiiciency and refund authorized for erroneously colabatement claims _________-.._ 337 lected taxes, penalties, etc--_.-- 342 divisions of Board to be assigned- .--.- 337 repayment of judgments, etc., against appeals to be decided by ... 337 collectors.-- ... T .. 342 tinality of decisions of, unless re- for damages against officials .-.- - 342 viewed by Boerd_ ____._______, 337 report to Congress. - ... 342