Page:United States Statutes at Large Volume 43 Part 2.djvu/953

 INDEX. 2261 Revenue Act of 1.924—Continued. P¤8¤· Revenue Act of 1.924—·—Continued. O P¤¢¤ deposit of internal revenue taxes, etc.; income tax; allowance for credits and special account for designated refunds extended to taxable receipts .. 351 year 1919, etc 1115 withdrawals from, and deposit of gross income exemption, China Trade as internal revenue collections- - 351 Act corporation dividends to refund of rejected oB'ers of com- China residents ... 997 promise; surplus of proceeds Ways and Means Committee of the from distraint sales. - .. 352 Sixty-ninth Congress authorized •rrrLn xr. osunnxn PROVISIONS. 352 Revenue  —--———-—-———— 1315 re l of desi ated arts of Revenue. . ’ . "“ Act or 321, ¤#P¤p¤¤i¤¤¤ dm-- 352 apsssysgzsgozsailizzzrss ~···- “°· $$*3 7 9 **‘··· Income Tax ‘`’'‘° ° ‘'`'`'` 352 deficiency appropriation for collecting- 49, ¥jff",§1'{e‘j’; ---· H;1a'£él9` i,;,;,;;,;,;S; 352 _ 57, 701, 761, 1349, 1351, 1353 Emp P 352 Revenue Marine (see Coast Guard). ns 21*3;; :1;;,5;; ···’‘‘‘‘‘‘‘‘‘‘‘‘ 352 Med S···#··~·». Tax on 9333,.8, ctc ________ · _________ 352 ¤¤¤;¤;1•;d,$t¤¤¤ 876 -·————---—--——·— Tax on missions and dues 352 2%,,:0: 1633 ''‘'’'`‘'`‘‘ 143 Excise Taxes; sales by manufacturers; Section 1997 ‘‘‘'’‘’’‘'‘‘‘‘'‘‘‘‘‘‘‘ 142 jewelry, etc., sales. 352 section 1993 ‘‘‘’‘‘'‘‘‘‘‘‘`‘‘‘‘‘‘‘* 142 Smdgxg ··-···-······  section 25s7]]ZZ]ZZZZZZ[[][III] 957 - dp '‘'’‘‘``‘'‘'“''`‘ section 3176. - 339 Clul Labor Taxes  352 S 9.0 3132 3 41 specified administrative provisions- - 352 gz; D 3136 ‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ 994 repealed provisions to continue for col- S °t.gn 3137 ‘‘‘‘‘‘’‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ 3 43 lecting accrued taxes, etc- -. --- 352 S:°tl n 3195 ‘‘’‘‘‘‘ ""T ‘‘‘‘‘‘‘‘‘ 351 of income and estate taxes not to Segtigg 3297 ‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ 359 affect retroactive benefits .. 353 :3 tion 3219 ‘··‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ 3 51 Legislative Drafting. Service made segtion 3229 ‘‘‘‘‘‘‘`‘‘‘‘’‘‘‘‘‘‘‘‘‘ 3 43 Office of legis five counsel -.-. 353 section 3223 ‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ 342 salary of Government actuary in- Section 32 44 ‘"‘‘ ; ‘‘‘‘`‘’‘‘‘‘”‘‘‘‘‘ 327 creased for present incumbent- - 353 Ecu n 3399 ‘‘‘‘‘‘‘‘‘*‘‘’‘‘‘‘‘‘‘‘‘ 313 invalidity of any provision not to affect S tig 3362 ‘‘‘‘'‘‘‘``’‘‘‘‘’‘‘‘‘‘‘ 317 remainder of Act ---.-...-. 353 s°°t. n 3363 ‘‘‘‘‘‘‘‘‘’‘‘‘‘‘‘‘‘‘‘*‘ 317 cscctive date hereof .-...-..-._-. ass  3392 --—--—---—--—--—·- 3,7 mw >=¤- ¤¤¤¤¤¤·¤¤N vv rN<=<>¤¤¤ Mx section 3394jZZZZZZZZZZZZZZZZZZZZZ sw PAYABLE IN 192* ---———-- -· 353 section 3927 .-..--...- 1068 allowance of 25 per cent on returns for section 3928 .---.--..---.-.--. 1068 1923 -.-...--..-. 353 section 4044 -..--- · 950 if tax paid in full, credit or refund section 4414 .--.. _ __._ 104 allowed .-..-- 353 section 4472 ...-.--.-- 1093 prorating allowed on installment section 5147 _---....---.-.-.-_ 955 payments ...-...-..-- 353 reenacted, section 3164 .- 344 application to extended time pay- section 3165 --.-.--..--___ 344 ments -..--.--..--.-. 354 section 3167 -.--...-.--.-, 345 credit or refund if tax not spaid in full- 354 section 3172 ..-...,___________ 345 deducted from previou y assessed section 3173 ._.--.-..,,___________ 345 deficiencies -- - -..- 354 section 3220 --.-..---..-...--. 342 subseguently assessed deficiencies- 354 section 3315 ______________________ 349 to be de ucted from tax on deficiency. 354 section 3320 ______________________ 342 for fiscal year ending in 1923 ..- 354 repealed, section 510 ____-__________, 1106 of tax fp;212923 for scal year ending 3 4 section 763 _______________________ 942 in --.-.--..-..--...-...- 5 section 64 .-..-.-________________ 942 on denciencies for fiscal years ending section 3225 -_____________________ 343 in 1923 or 1924 ...--.. 354 correction in enrollment of bill amendfor less than a year in 1923 .-..---.. 355 ing section 3186, directed .--.-. 1617 rules, etc., for credits and refunds to be Revolutiona Cannon, pl‘€SOI‘lb€d ..-. 355 l0&n to  and Mary College of interest not allowed ..---..-. 355 two surrendered by British at rules for granting benefits to be pre- · Yorlrtown in 1781 _____________ 115 scribed .--.--.- _ -.-..---.. 3 55 Rescroat, Laura C. (widow), definitions of terms in Revenue Act of pension increased ___________________ 1516 1921 to apply to this Act -..-.. 355 Reynolds, Ella C. (widow), deficiency appropriation for refunding pension increased ___________________ 1457 income taxes for 1923 ..-.- 693 Reynolds, Frances M. (widow), additional copies of, ordered printed--- 1612 pension increased _______,,_,__,_.___ 1516 appointments on Board of Tax Appeals, Reynolds, George, prior to December 1, 1924, may pension ________,___________________ 1401 receive salaries -.---.. 669 Reynolds, H, A., appropriation for Tax Appeals Board, reimbursement to .-_-.-.--.---.___,_ 1541 authorized by --.---.--... 1200 Reynolds, Hubert, credit allowed China Trade Act cor- correction in credit allowed, of postal poration dividends ---..-.--.-. 996 accounts -...-- - .-.-..--__ 1378 45822°—voL 43-1*1- 2-- 61