Page:United States Statutes at Large Volume 44 Part 1.djvu/2010

 §1025 TITLE 2261-—INTERA' 'missiouer Shall constitutes public records; but, except as herein- a1 after providedgiu this section and[séctio11_l2(B, they  be `tt open to inspection only upon 'ortler of the Presldeutiand under tli rulesnud regulations prescribed "by the Secretary and approved bj by the President. Whenever a return is open to the inspection 'ix of any person a certihed copy thereof shall, upon request, be oi furnished to suchiperson underlrules and regulations prescribed b by the eomrnissionerv with- the approvallof the Secretary. .` The (t coxnnnissioner may prescribe a reasonable fee for furnishtng such e0py._   _ " _ ‘ _ ‘ ·   _ (lx) (1) The Secretary and any o@cer or employee of the ” Treasury Department, upon _ request ‘ from the Committee on Ways and Means of the House of Representatives', the Committee on Finance of the Senate, or a? select committee of the j· Senate lor House specially authorizetlto investigate returns by ~a· resolulloxrot the Senate or -House, ora joint committee so authorized by- concurrent resolution, shall. furnish .Such_ com- s xuittee sitting inexecutive session with any datd of any char- p aeter contained ineorenown bylanyreturn. ·  ‘ _ ·~ t· (*2) Any such committee shallhave the right, acting directly n ll as aconnnittee, or by or through such ekarniners or agents as` f `it may designate or appoint, ‘to inspect any or? all of the “ urns, a at_su?eh times and in`_such_.1nam1er as it may determinei; - -1 (3) Any relevant or useful iuformation"tl1us obtained may be submitted by the committee obtalningjtz to the Senate or the House, or to botlfthe Senate and the`H01ise,‘ as the case may be . e (c) The proper officera of any State may, upon. the reques g r of the governor thereof, haveaccess. to the returns of,-any cor? C l poration, or to an abstract thereof showing the name and- C income of the corporation, at such times and- in such manner .t as the Secretary may- prescribe. y * . _ *", “E gd} All bonatiide shareholders of. record owning r per centum `t or more or the outstanding stock of. any corporation shall, upon `E making request of the commissioner, be allowedto examine. the `t annual, income `returns of such corporation and of its sub- it lsitliarles. Any shareholder yyho pursuant to the provisions ot 5 this section is allowed toyexamine the return of any corpora- 'E tion, and who makes known in ,any·manner` whaterer not pro; J vided by law the amount or source, of incouie, profits, losses, ’ _» expenditures, or any particular thereof, set forth or disclosed , in alnysnch return, shall be guilty of »a misdemeanor and beg. punished by ailne nofexceeding‘$1,000.or by imprisonment not s` exceecllng one year.“or'bot1n.— I ‘ t. _ · . ‘ _ ` ””(e) The commissioner shall as soon as. practicable in each year eauae to be pregmred and ,maele· available to public.lnapec— ‘ tion in such manner as he maytleternaine, in the omce of the ’ ‘ collector in each internal-revenue district and in such other ‘ places as he may Betermlne, lists `containing the name and the · ·' post·o§lce‘°addres.s of each person making an incometax return ‘ in such district, (Feb. 26, 1926, e. 27, § 257, 44 sat., 51.) -  ’ Seenote at heglnnlng of this chapter. _ ,I  ‘, ° _ Section 1203. mentioned ln the text, is set out `ln § 1274“;o£· this. supplemental title. _ ‘ ~ _ t 1625. Disclosure by o&cials or publication of income tax ~ returns unlapvful.—·--11; shall be unlawful for any collector; I deputy collwtor, agent, clerk, or other owcer or- employee of the United States to divulgetor to make known in any manner ywhatcrer not provided by law to. any person the operations, style of work, or apparatus ot any manufacturer or! producer visited. by him, in the discharge — ot_ his o@clul-<.lut.lea,_ or the amount-or source of income, proiits, losses, expenditures, ornny particular thereof, net forth or discloseu in any income return, or to permit any income return or copy thereof or anycbook containing any abstract or`°` particulars thereof ‘to be seen or ex.¤mnnu‘ by any person except as provided by law: and it shall be unlawful for any person to print orfpublléll in any I manner whatever not provided by law any. income return, or “

AL REVENUE t. - 1996 A oy part tbeteot or source, of income, prodtgs, losses, or expendi. ares appearing in any income retnm; and any odense ayinst ‘ ie foregoing provision shall be a misdemeanor and be. punished y a fine not exceeding $1,000 or .by imprisonment not exceed- - ig,"o11e.yea1·, or both, at the discretion of. the court; and it the Render be an,otHeer or eriiplofee of the United Statea he shall, . ‘ e diamisécd from omco or discharged from employment. Feb. 26, 1926, c."27; ,§ 1115, 44 Stat. 117.-) ‘ ' .See’note at beginning of this chapter. _ _ Section 3161 `ot the Revised Statutes aa amended, constituting '§§ 62 and' 1025015 Title 26, Iztrnumn Blvmwn, waslrepealetbny Act fof Feb. 26, -1926, c. 27, § 1200, 14 Stat. 125, ltoftale e¤ect as of that date. 'ijhe subject matter of the statute you reenacted without change in _§ 1115 of said Act and is herein set ent. This prov1sion=is· also set oubagain in { 218 of-supplemental Title 18, Cxmkrwan Conn A:~tn· Cmngmn. Pnocsgyugz "  ‘_ · 1026. Statistics of operation of 1:;; oements.-The commis; ionexj, with the approval of the `Seeretary, shall prepare and, mblisli annually ‘ statisties'. reasonably available- with respect o the, operation of the income, _ wabpronts and ‘excess·pro§ts ax laws,”incl1idin_g classifications ottaxpaycrs and of income, he amounts allowed as `deductions, exemptionsy and credits, md any other faqts deemed pertinentxantl vealnable. '(Fel). 26, 926, c, 2'if, §`.258, 44 Stat. 52.)- · ’ · J _ __ See note at··neginn$g of thiscbapter. ’ e' . yl027t Licenses to and regulation of persons collectiny foreign payments of interest or dividendaf ]I€1i_I+lt].—·*.&ll\§€i'SGDS ` undertaking ae a matter of business onion? prom the collection »f foreign payments of intefest or diwjidends by means of coupons, cheeks,·o1·—bills· of exchange shalt obtain a. license from _· tbling the Governmenfto;@U1 the information reqnifcd anler tlils. title as the com e.ioner,_ with the approval of the, Secretary, shalfprescribe ;' ind whoever knowingly undertakes ao collect ·such· pa·y1nents_witl1ont having obtained. a licenx
 * he commissioner- and_§halrbe subject to_ such regulations en-?
 * _l1erefo1·, or without coniplying with auch regulations, shall be

guilty of ’a misdemeanor and shall be Hned not more than _ 55,000 or* imprisoned for - not more than one year, ot hottie (Feb. 26, 1926, c. 27, § 59, 44 Stat."`52) ‘ ~ ` ` Sec no? at beginningof tnie chapter. _ _ _ ‘·This tlt1e." herein referred to, constitutes c. 19 of this suppfementatititle. .~ · ° ‘ ‘ " · f _· 1028. Citizens of United States ssions; taxation of; Virgin Islands.-?Any individual who is-a citiaten of any  sion of the United States (but not otherwise a citimnnf the _ United States) and who is not a, resident of the UnitedStates, shall be subject to taxation under this] title only as to incorne tlei·ived from sources within the United Staten, and in eneh ' case the tax shall be computed and {mid in the wine manner ‘ and subject to the same conditions— na an theicnse of other pep sons who are taxable only as to income derived from such sources., . · ·· ‘   = ._ _. _ _ Nothing in this section shall be construed to alter or amend the provisions of the Act entitled "An Act making appropriatione for the naval service for the decal yur ending J`une.30. 1922, and for otiier pnrposesf approved July 12, 1921, relating to the imposition of income taxes in the Virgin Islands of the United States. (Feb. 26, 1826, c. 27, § 260, 44 Stat. 52.). ’ ‘ .See note at beginning of this chapter,. ‘  _ ” ., "Tl1is t  referred.·to, constit_nten e. 19 of this supplemental tit e. T e Act ot July 12. 1921, mentioned in the _ text is set tprthjn part in section 1397 of Title 48, flinnnrroaws · ` nm insonln Posenssxoxs.· .. . » _ — · · 1029. Porto Rico and Philippine Islands; levy, assessment, . collection, and paymenteof tax.-—~In Porto Rico and the Pinilip-· . pine. Islands the ineorne tax sbnlllie levied, assessed; t·oll&ted. and paid as provided by lawprlor to the enactment of this Act. (Feb. 26, 19*26. c. NJ 261, 44 Stat. 52.) " · ` Fee note! at beginning of tlnls chapter. D