Page:United States Statutes at Large Volume 53 Part 1.djvu/715

 INDEX E Effective Date- §3 Electrical Energy, excise tax on, for domes- tic or commercial consumption- § 3411 Employees, Bureau of Internal Revenue. See Personnel. Employees, Tax on: Carriers- Deduction of tax from compensation § 1501 Employee representatives- Determination of compensation § 1511 Nondeductibility of tax from net income-- § 1512 Rate of tax - § 1510 Nondeductibility of tax from net income § 1503 Overpayments and underpayments § 1502 Rate of tax - § 1500 Other than of carriers- Deduction from wages - § 1401 Net income, nondeductibility of tax from --- § 1402 Rate of tax--- §1400 Employers, Tax on: Carriers- Adjustments -- § 1521 Overpayments and underpayments § 1522 Rate of tax--- § 1520 Other than carriers- Adjustment of tax -- § 1411 Rate of tax § 1410 Employers of Eight or More, tax on. See Employment Taxes. Employment Taxes: Carriers- Employee representatives, tax on- Determination of compensation § 1511 Nondeductibility of tax from net income-- § 1512 Rate of tax- § 1510 Employees, tax on- Deduction of tax from compensa- tion § 1501 Nondeductibility of tax from net income - § 1503 Overpayments and underpayments § 1502 Rate of tax-- §1500 Employers, tax on- Adjustments § 1521 Overpayments and underpayments § 1522 Rate of tax-- § 1520 Page 1 412 179 180 180 180 179 179 179 175 175 175 181 181 180 176 175 180 180 180 179 179 179 179 181 181 180 Employment Taxes-Continued. o -ornnfnfn. innmd General provisions- Collection and payment of taxes § 1530 Court jurisdiction § 1534 Definitions-- § 1532 Effectivedateofsubchapter_ § 1537 Erroneous payments - §1531 Other laws applicable- § 1536 Rules and regulations § 1535 Employers of eight or more- Additional credit allowance, condi- tions of - § 1602 Credits against tax - § 1601 Deductions as constructive payments § 1608 Definitions --- § 1607 Interstate commerce § 1606 Other laws applicable -- § 1610 Payment of taxes---§ 1605 Rate of tax--- § 1600 Returns -- § 1604 Rules and regulations --- § 1609 State laws, approval of-- § 1603 Employment by others than carriers- Employees, tax on- Deduction from wages - - - § 1401 Net income, nondeductibility of tax from-- § 1402 Rate of tax - § 1400 Employers, tax on- Adjustment of tax § 1411 Rate of tax - § 1410 General provisions- Collection and payment of taxes § 1420 Deductions as constructive pay- ments -- § 1427 Definitions - § 1426 Effective date of subchapter § 1431 Erroneous payments - § 1422 Other laws applicable § 1430 Overpayments and underpayments § 1421 Penalties relating to stamps and othercollectiondevices_ § 1425 Post Office Department, expendi- tures incurred by, advances for § 1424 Revenue reduction, estimate of § 1428 Rules and regulations--- - § 1429 Stamps, sale of, by postmasters § 1423 Estate Tax: Abatement, claims in - § 873 Additional -- --- Additions to the tax Page 181 183 181 183 181 183 183 184 183 188 187 187 188 186 183 186 188 185 175 175 175 176 175 176 178 177 179 176 178 176 177 177 178 178 177 135 141 135

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