Page:United States Statutes at Large Volume 48 Part 1.djvu/1344

 .. INDEX. XXVll Corporation of Foreign Bondholders Act, Page. ' Cotton Control Act-Continued. Pa&8. 1933-Continued. Tax and excmptions-Continued. Loans by Rcconstruction Finance Cor- Exemptions from ginning tax; cer- poration_______________________ 95 tificates______________________ 600 Unlawful acts_ _ _ ___ __ ____ ____ ____ __ 95 Apportionmcnt. _ _ __ __ _____ __ _ __ __ __ 600 Effcctive date of AcL _______________ 95 Dctermination of ratio of tax-exempt Short title_ _ _ _ _____________________ 95 cotton to each producing State_ _ 601 Corporations: Minimulll allotment to any State_ _ 601 Advances to, by Federal Reserve Apportionment of State allotment banks, authorized_______________ 7 among counties_______________ 601 Security required; interest rate _ _ _ __ 7 Tax-exemption eertificates_ __________ 601 Review by Fedcral Reserve Board__ 7 Application fIn; statement_________ 601 Consolidated returns of, rate of tax_ __ 209 Agreement required before issue_ ___ 601 Dividends, tax on__ _________________ 206 Apportionment of county allotment Dividends not taxed_ ______________ 207 to farms _____________________ 602 Liability of corporation_ ___________ 207 Application for allotmenL _ ________ 602 Provisions of Revenue Act of 1932 Deduction from State allotments_ ___ 602 applicable_ ___________________ 207 Issue of certificates; regulations ____ 602 Returns of _______________________ 206 Certificate to specify amount of tax- Domestic and foreign, tax on_ ________ 207 excmpt cottOIl_ _______________ 603 Corporations to which not applicable_ 207 Assignment and transfer of ________ 603 Returns of; inspection; adjusted de- Penalty for unlawful use oL ________ 603 elared value ________________ 207, 208 Identification of exempt eotton_ ______ 603 Net incomes, tax on_ ________________ 208 Bale tags to be procured and affixed __ 603 Assessment and collection of _ _ _ _ ___ 208 Identification of foreign cotton ________ 603 Tax on. See Capital Stock and Ex- Cotton harvested during crop year, cess-Profits Taxes; Income Tax. tax not effective_ _ ____________ 603 Costa Rica, appropriation for envoy Cotton owned by Federal a/Zl'ncy ___ _ 603 extraordinary, etc., to______________ 530 Bale tag to be destroycd whell bale Cost of living, appropriation for investi- broken________________ ______ 603 gation oL ________________________ 569 Regulations by Commissioner go"ern- Cotton. See also Agricultural Adjust- inguseofbaletags ______________ 604 ment Act; Cotton Control Act; Information returns, requirelllent to Emergency Appropriation Act. makc_ _________________________ 604 Appropriation for-- Penalty for failure to make_ ________ 604 Future and Standards Acts, enforce- Penalty provisions_ _ ______ _ _ _________ 604 menL __ . ________________ -\- __ 494 Regulations by Secretary of Agricul- Investigation of production and turc___________________________ 605 diseases____ ____ ____ __________ 479 Appropriation authorizcd_ _ __________ 605 Pink bollworm control, etc., coopera- Officers and employces, appointment. _ 605 tion with Mexi(an GovernmenL 487 Collection of taxes imposed by Act. _ _ _ 605 Statistics,collectionoL ____________ 494 Refunds ___________________________ 606 Hcld by Government agencies, etc., to Time for presenting claims_ ________ 606 be sold to Secretary of Agriculturc_ 32 Suits to reeovcr___________________ 606 Cotton Control Act: Scparability of prO\ isions_ ___________ 606 Appropriation for _____ ______________ 805 Geographical application of Act. ____ _ _ 606 Dcclaration of policy ________________ 598 Dcfinitions_ __ .. ___________________ 606 Pcriod of applicability of Act_ ________ 599 Dcvclopment of new uscs fpr cotton Extcnsion or limitation by Presidcnt authorized _____________________ 607 authorizcd __ _________________ 599 Amendments- Cotton ginning tax, levy of ___________ 599 Application for tax-exemption certifi- Determination of markct rcqllirc- catei', authority of designated ments; allotments_ __ _ ________ 599 al!ents to administer oaths_ ____ 911 Maximum amollnt, harvested 1934- Tax-exemptioll ccrtificates; limita- 35, marketcd tax cxempt______ 599 tiononissue __________________ 118-! Tax and exemptiolls_ ________________ 599 Surplus cotton, allotment to counties Levy of tax, amount _ _ ____________ 599 hadng defiriency ______ . ______ 1184 Avcrage central market pricc, de- Computation of cotton production, termination of ________________ 599 1928-32, regardless of length of Retums and paymcnt of tax; penalty _ 600 staple_ ____________ __________ 1184