Page:United States Statutes at Large Volume 49 Part 1.djvu/2230

 cxliv Revenue Act of 1918, Amendments-- Continued. Wines- Mixing domestic, with distilled spirits ___________________ - __ _ Rectification of; filtering, purifying, etc., on bonded premises not deemed rectifica.tion _- - - - __

Manufacture of vermouth from fortified wine _____________ - - - - Sparkling wines, liqueurs, etc., tax on_ Still wines, tax on _____________ - - - - Use of, as distilling materiaL ________ _ Revenue Act of 1926, Amendments: Admissions tax, exemption of certain cOllcertsfrom__________ - - - - -- - -- Estate tax- Determination of value of gross estate ______________________ _ Due date; interest on extended pay- ment _______________________ _ Revocable transfers ___ - _- - Government bonds, acceptance as se- curity______________--- Liquor business, special excise tax on carrying on, not applicable aftcr June 30,1935 _________________ _ Revenue Act of 1928, Amendments: Erroneous refunds, interest on _______ _ Overpayments, interest on __________ _ Revenue Ad of 1932, Amendments: Capital stock, etc., sales or transfers, rate of tax on _________________ _ Estate tax rates ___________________ _ Furs, reduction of tax rate on _______ _ Gift taxes, rates ___________________ _ Grape concentrate, etc., repeal of tax on ___________________________ _ Jewelrytax, terminationof. _________ _ Manufacturers' excise and certain mis- cellaneous taxes extended for two years_________________________ _ Oils- Compensatory tax on products of certain _____________________ _ Tax on certain ___________________ _ Not imposed in contravention of trade agreements heretofore entered into, etc ___________ _ Postage rates, extension of __________ _ Tax-free sales; credits and refunds; in- terest allowed _________________ _ Revenue Act of 1934, Amendments: China Trade Act corporations, credit allowed _______________________ _ Copies of income tax returns, penalty for failure to file _______________ _ Corporations- Capital stock tax, exemptions_____ _ Provisions of law applicablc _____ _ Rcturns, publicity of ___________ _ INDEX. l'age. 1959 1951 1951 1952 1952 1959 1743 1022 1023 1744 22 1026 1744 1744 2030 1022 1746 1023 1959 1746 431 1026 1742 1743 431 1025 1019 1199 1017 1017 1018 Revenue Act of 1934, Amendments-- Page. Continued. Corporations-Continued. Dcduction from gross inrolllc of dividcnds paid on certain pre- ferred stock of certain _- __ 908 Excess-profits tax, imposition, etc __ 1019 Income taxes OIL ___________ ._ 1 15--1 0 17 Rccognition of gain or loss; exchange in liquidation_____. _ ___ - ______ _ Foreign govcrnment employees, ex- emption of compensation from taxation _______ - - ______ --_- Retroactive applicatio11 ____ - - - - - __ - Furs, tax exemption repeaL __

Income tax returns, publicity and in- spectio11 of- ___ - - - - _- __ - Use of information secured; penalty for unlawful disclosurc ________ _ Indivi(L~ls, surtaxcs on ____________ _ Life insurance companics, income tax 011 ___________________________ _ Tax on companies other than life or mutual _____________________ _ Oils, certain, compensatory tax on products oL ___________________ _ Processing tax on certain _________ _ Personal holding companies, imposition oftax_ - _- --__- ___ __ ___ -_____-- Revenue Act of 1935: Title I-Income and Excess-Profits Taxes ________________________ _ Title II-Amendments to Estate Tax_ Title III-Amendments to Gift Tax __ Title IV-Miscellaneous Provisions __ _ Declaratory judgments as to taxes __ Delinquent taxes, interest OIL _____ _ Liquor business, special excise tax on carrying on _______________ _ Oils, certain, compensatory tax on products oL _________________ _ Petroleum, crude, taxes on ________ _ Returns, failure to filc ____________ _ Tax-free sales ___________________ _ Title V-General Provisions_________ _ Definitions ______________________ _ Effective date ___________________ _ Separability of provisions _________ _ Amendments-- Capital stock tax ________________ _ Determination of adjusted declared value_____________. _ _ _ _ _ _ _ _ Excise tax, imposition of; ratc ___ _ Exemptions ___________________ _ Excess-profits tax; dctermination of adjusted declared valuc_______ _ Oils, certain, compcnsatory tax on products of; provisions repcalcd_ Glycerinc or stcarinc pitch, remis- sion of t.axes paid or accrued on importatioll of__________ _ 1020 908 908 1746 158 159 1014 1017 1017 1026 1742 1020 1014 1021 1023 1025 1027 1027 1026 1026 1027 1027 1025 1027 1027 1028 1028 1733 1733 1733 1733 1733 1743 1743