Page:United States Statutes at Large Volume 44 Part 1.djvu/822

 3 v10 T1~TL§ £6.—-¤·-INTEA ’EY€I’}’ mime; shall kes;} an aacéxmt of the number and dyucmmatéfvulnzcs af the*stam¤S acid by him tdcach 'Hl§B\If&¢-·. tumr and Via · aiiner  aimve d&cribed. . (Am. ’2"I} l@4,_ c.`34®, § 41, 28 Stgt,  ·   ~ Q " S13. Same;   on 'remavinsg for gale without- n§xiing  8£§§·····¤·“'}1¥l!i1€\r`§’!' any perégnv mika, prqsares, and sells or mmcvas for L cmsxxmptwtf bx ¤;m,Np1;y;¤g maids, whether 0t_ deawestic manufaétum Q1" imp0rted,¥.¤1§0u3.which a tgxis  {wml by law, witheixi a&xiug thémm aa hdmsive stamp, Genet-— ing   tax bemré memzibaed, he slinll incur a penalty of $50 for —ev€·Yry cmissivu to swii such Stamp: Pmvidw, That pmying éairds may be méoved from _;hé piiice mt <,manuf§c‘turc· for _ iexport ic g fm·éigu·c<m11try,`with0ut payxixéniféf tax, qt g@ixi¤g stamps t§ercm,_ tindex ¥such’regu1a£i0us mid the ming: io; such ` Mads as the Gcmmigaiunjer- of I·1·~1bemuLRe§e1mc, - withithe dp- · mmmi of the Secretary, of the Ttegéulry, may pafescribé. (Aug. ` 27, 1894, c. $$9, 5 43,28 Stat, 562.). “ -_   '‘··‘ —V _ Q . mauufgcturar or maker o15;p1a.yi¤g cards `whc, after the game, _ A  so made, and the {saxjticuiaits hexvinbefcxre `“i·cqqireg;1' `as to. sinmps have beegu pcgaxplicd with; Lakes 0E; !‘9m0*véS, or dg- _ {aches, or causeég or permits; Q1‘_-SDif€l‘S’_[O be S‘·t:iken» ntf, 0i· _mméved,‘ or detéched, any sta¤ip,` qt who  any. stamp, or ’ may wrapper or CGVGT-G jvhiéh any  Mts aféged; m hover _my c;her artiéle, ar commodity t11§x1‘thdt· cxjigiually écntgingd I la such `wmpper or écvér, with; SHQEII gidmp when first with me. ixatenftd ievade thé Stamp. duti&,- shall, ;tor every` ‘ afticie, 1•e$pe¢;tiveiy, in respect of which ’ ari} such <5Rense _ is ccmbitted. bb &1bjéct‘_tc a penalty of $50, to pc' recovctédi ` t0gethe1·.·wit§ fha costs fhereiipcu accruing; and évery such article O1" ccixixmcdity gs- aforesaid shall also be forfeited., · (Aug. 27; 1894, c; 3:19, 5 44. 28 Stdt- 562-}  ‘ I ‘  915. Same; selling   stimpg.-?——Every iudkexi or manu-_ tqgctéxrar of `plsgyiugfcnrw who, tp evade the tux pr dUiYiCh&l'g8·` able t hea·e~1;11, or any‘ mult théreot, sells, exposes for; sale, sends ` GGL-”I‘€m0V§, or delivers amy; plhying éurds. béforg the duty theremrha.s been fully- mid, by_ aiiixing thereon the propesj stamp, as prpirided by law, pr who, (0 cvadeas aforesaid, hidés or conceals, pr causes to be hidden or concealed, nr removes `cr éénwéys away, or xiiejmsits, or causgs to' be removed or coriveyed qway fmm‘ or deposited iid any place, any _8i1Ch article or c©mmod1t$,’Qshall be subject to a penalty of $50, together. with me jorteituxje at any such artic1e’0i· commodity. (Augj · 27. 1 , c. 349, 5 45, 28 Statf $2.) ‘ _· ~  916. Same: manufictnrer to pay tu; wha deemed mamxfac- · tant: fsrdga nanufwturel.-·-—Tha tux on piaying cards shall be paid by  manufacturer thereof. Ei·er$· person who '0¤ers` ’·m·  fm: mls playing ends, whether the articles so offered cr expwed are of {craig mauutsétpia ind  cr hre af  magutacturc, shéll   deemed ·th·§ m.am1facm—rer thereof, md subjéct to all me dutiqs, l1nb11itie s,_a.¤d penalties impozcdby law ir! mgdrd $0 the isle of domwtic Article; without the  bt {hc prope1·_@mps  denoting QLBQZIRX paid thereon, md all such articlm of fcireigu manufacture shall; in addition tc the impart dutiw impésed qu the same, be_ subject to the stamp tax prescriwd in this 'chapter. (Au:. 27; 1894, c. 349, Q 46, 28 Stat. 562.) ‘  ‘ E  19.-··Q·I‘NCOME TAX. gf Part L-é-GENEAAL PROVIQIGNS see. 5 sm. _ 932. Divi “ aw md mstyibuthm. T, ’ ,933.,  at at nip dqarived or lou sustained from ••.1• or cummzspcslttea mt m·~¤w·f1. _ ‘ 934. Gains ar l mt  935. Bun ai date:-mgmjag gala or lm!. md so forth. 93*5. Rmxmmeat M innwedu. ‘ 937. Set mam; dotermlmtéon M,
 * 914. Sami: remcvixig sLamm br teuéing ”in·np per.-;—Ex*er$=¤: `-

HVAL REVENUE 808A 8Bce I. _ M. 938. Amount ot for for Qocnl year with dmcront rates. » 939. Capital gain; capital loca; capitol deductions; ordinary dodoc. · tions; mpltol nctgnln; capital net loss; ordinary oetyincomo; _ cnpttnl omota; tax ln Hoo ottoxcc im@o by soctionc oo;3;_ · · 952; members of partnerships.; I ,- · .. " t" c_ 1 940. Earned income, and so-torch, accuoo; cdol·ttorxo1_crog1tt_,op ws .»» _ count of earned lncomo;. mcmlgors of portncrsnlpc. Y ¤· Part II.-INDIVIDUAL; ji,. 051. Normal torjratcs; villenc, resldents of conttgnoeuo countries, 952. ’Surt=\x:_ rntcs;  éklc calm of mtnco, oil or gms vrello. 953.. Not `lncome; computation; chsngc. of occocntlng pgriod, 954..Grocs —incomc;~ what lnclnded; what not included. 955. Computation ot not., incorncgjgictloctiono ollowed.' 950. Some; dcdnctloiu not nllowcdl ·- 957. Crcdltq.alFo§rcd`for purpose ot normécl tax. _ · 958L .·Non»rosl<len't alicnn; grow income from sources within and swim. ’ - — out Unitedl Stntoc; gicductiom; allocation ofrltcms; llcénitioncg 'roturns; claim; torcrcdits. _ · _ . " ‘ ‘ _ 0 959. Partnerships: credits; net tncome;` · f . _ ·· " 960. Estate; or property hola} in trust; not lncomea; stock bonus or ‘_ protlt jolmrlng plan; rcreoting or distribution or troots. 961. Evdéfonz of sorter; accumulated promo of corporations; staitca Q  ments otfgains and proHts; not income. . 962.·‘Toxcz§ to be glcductgjil ‘nnd`wltl1hcld ot source; rotorns. oos‘.·c&·eo1t¤. » · _ —· - r 0* ’ - 064. Rotorua; persona rcqailred to_..mako.- 905. Some; partnerships,. - _  .   · n906.·Scmo; fldociorlcs; when reqnireo; contents; verification. 907. Same; tlmcffor matting: to vrlromnmoc. ‘ ` 968.;·Roturns_ on <;ban·ge· from oomlf tocalondor ycor, or rico vorsa; " . computation oi nctlncomc. - _ 1 -. " ` t ·· ~ ; Part III.-CORPBRATIONS 981. llote. · · 982.·§)rganization• cacmpted,. _ . ‘ . — 1. 983. Exemption of {armory lor other mutual ball. cyclone. and so forth, insurance cglmpanics in Revenue Acta of 1.910, 1918, and 1921 “ . ropordlcss purely local clxnroctext ‘ ` 984.' Computation ot not income. ‘ 985. Grocslncorne. · .: . A ‘ _ · 986.} Deductions " allowable- in computing not income. 987. Samegltems not allowed.;, " . · 1 988. Crcdito allowed: _   _ · _ · 989. Foreign corporations; _ deduction and arlthholdlng of. tax at W source. _ _' ‘ J 990. Credit for other taxes paid. · _ 991. Tax rcturno; {orxrrnnd contents; vcrlocotion. 992. Sonic;. time for making; to wbomomade. 993. Amllatcd corporations; aeparnto or consolidated rotorns; torolgn corporations. , ` Y INSURANCE COMPANIES 1001. Same: taxes imposed ln llcu-oi other taxon. 1002. Lite, lnourancgcompanloo; ocnnltion of. 1003; Same; gross income; rcocrve fund required by law. 1004. Same; not income; computation; crcdttc; deductions. 1005. Some; torein corporations; not lnoomo. 1000. Utlncr lnsuranco companies; taxon lmpoocd; groan income; not income; tnvcgtment income; unoerwritiug income; premiums ‘ cameo on lnhnrnnm contracts during toxnnlc ycsr; looses m· . currcd; expense; incurred. 1007. Sung; net lncomo; comlwlntion; deductions. Part {T.--·A.DM1Nl$1*BA'i‘IVE‘P@VlSl0r4s 1021. Dlyldend returns; contonts; rcrmcation. 1022. Brokers? returns; contents; vorlneation. - _ 1028. Returns by omployorr, lldnclartoa. lcaoccc. mortgogors. ctc.; amount, contents. — 1024. Inspection; lists ot persons making returns-; amount polo. 1025. Dlaclosnro by onclcls or publication of income tax returns un- ‘ lawful. ; _. 1029. Btatlstlca of operation of law; contcots. 1027. Licenses to and rognlation of persons collecting foreign payments of lntcront or olrlden$; penalty.; 1028. Cltlacns of United Btntos po@ionc; taxation oi : Virgin Islands. 1029. Porto Rico and Philippine Islands; lovy, asacocment, colloction, ahd P¤¥¤cnt of tax. . ‘ 1080. Gros; loom of citlaona or domestic corporations fulolllng certain requirements. K 1081. Gorponttona organised under Chinn Trade; Act; crodlts ollowod.