Page:United States Statutes at Large Volume 53 Part 2.djvu/993

 XI. . . ..... .... District of Columbia-Continued. Pag Revenue Act of 1939-Continued. Inheritance and estate taxes-Con. General provisions -.-.. . Assessment of taxes when return not filed ---_-- - - __ 1l Compromises. -- -- 11I Definitions -- ____ 111L Delinquent payments, collection of -- 111 Delivery of property of decedent, restriction 111l Discharge, certificate of, by as- sessor --- 111' Effective date of provisions --- 11i Enforcement of provisions__ 1116, 111; Internal Revenue, Bureau of, fur- nishing of information by-_ 111l Penalties-- --- _._- 111 Personal representative, bond of, liable for taxes, etc--- _ 111E Register of wills, monthly report to assessor -- 111 Returns, personal liability for failure to file when required_ 1117 Inheritance tax- 1111 Application of provisions --_ _ _ _ 1112 Appointment, general power of_ 1112 Appraisal deemed true value; tax alien on property _- --_ 1113 Beneficiary, death within 6 months after testator's and before possession- 1112 Consolidation of property inter- ests- 1112 Death, transfers within 2 years prior to. . 1112 Equitable conversion, doctrine not to be invoked 1112 Executors, etc., discharge from liability - .--. 1112 Future interests, payment of tax - 1114 Life interest or for term of years, payment of tax -- 1114 Market value of property at death, tax based on--- 1112 Personal respresentative- Distributive shares or legacies, collection of taxes from beneficiaries; failure to pay-- 1113 Property not under control of, report; payment of tax-- 1113 Report by; payment of taxes- 1113 Public, etc., purposes, property transferred for-- 1112 Rates-- - 1111 Motor vehicles, taxable statu of, as tangible personal property-. . . -- 1108 District of Columbia-Continued. Page Revenue Act of 1939-Continued. Personal property- Intangible- Extension of tax on, for certain purposes- 1119 Tax not to apply to taxable years subsequent to fiscal year ending June 30, 1939__ 1107 Tangible- Motor vehicles, taxable status of, as 1108 Stored in transit- 1110 Tax rate on 1108 Real property, tax on 1108 Rules and regulations, authority to make ---.--- ___ _ 1119 Separability clause--- _ 1119 Tax appeals -- __ - 1108 Assessments, appeal from---_ 1108 Equalization and Review, Board of, composition, duties, etc-- 1109 Annual listing of taxable real estate not then on tax list--- 1109 New buildings erected or roofed prior to Jan. 1 of each year- 1110 Reference of certain taxation matters to--_ -- -- 1110 Treasury, advances from; reimburse- ment .- -- -- -- -- -- -- 1118 Utilities, tax on certain 1107 Corporate excess tax, provision in- operative --- _---__ 1108 Salaries- Limited to average rates under Classification Act; exceptions- _- 1004 Reallocations and administrative in- creases, availability of funds for- 1041 Schools. See Public schools, this title. Snow removal, funds available for -. . .- 1035 Steam, etc., engineers, license provisions inapplicable to, employed by Fed- eral Government or licensed by cer- tain States _ 1143 Street improvements- Contracts, open competition for. - -- 1037 Inferior work by contractors, period for repair on account of 1037 Sidewalks and roadways, minor changes in widths permitted. - - 1037 Street lighting, limitation on rates for ---. -- -- -- -- _- -.--- --- 1013 Street railways, portion of paving ex- penses chargeable to 1035 Streetcar and bus fares, use of funds for, authorized-- __- -- -- -- -- __ -- 1010 Streetcar loading platforms, limitations on construction; maintenance 1033 Streets, etc., regulation of hours of light- ing by Commission ..... --- -- -- -- 511 XXXIV INDEX

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