Page:United States Statutes at Large Volume 57 Part 1.djvu/677

 INDEX Current Tax Payment Act of 1943-Con. Page Employment taxes- Agents, acts to be performed by--. 139 Collection of income tax at source on wages --- 126 Applicability of other laws-- 138 Average wages, withholding on basis of 136 Credit against income tax _ --- -- -_ 139 Definitions -- _-- 126 Effective date - 139 Governmental employer, return and payment by -- _ 137 Included and excluded wages-.-- 135 Liability for tax-_ -- -- -- ___ _ 137 Nondeductibility in computing net income---___ -__ 135 Overlapping pay periods, etc-- __ 136 Penalties__. - _- 137 Receipts - 137 Refunds or credits_- -- - -- -- 135, 140 Allowance of interest, review of__ 141 Tax paid by recipient, effect on employer -- 135 Wage bracket withholding __ _ 129 Biweekly payroll period -.. ___- 131 Daily or miscellaneous payroll period---.._____._.... _ __ _ 134 Monthly payroll period -- 133 Semimonthly payroll period __ - 132 Weekly payroll period .- ___ ___ 130 Without respect to payroll period- 134 Withholding exemption__________ 128 Certificate of status-_ -- -- -- -- - - 135 Family status --...--. 128 Victory tax -. 129 Withholding requirement 128 Government depositaries, use of, in connection with payment of taxes 138 Appropriation for expenses incident to- 544 Verification of returns 138 Income taxes- Armed forces, members of- Abatement of tax, upon death._ _ 149 Additional allowance for --- _ 149 Credit for tax withheld on wages-.-- 139 Double payments in 1943, relief from_ 145 Armed forces, application to mem- bers of- 146 Base year, income attributed to- _ 147 Estimated tax, certain portions of 1943 tax increase not part of- 147 Foreign tax credit--- 147 Joint returns-- 147 Partnership formerly operated as corporation 147 Payments on account of 1942 tax- 148 Regulations -- --- 149 Current Tax Payment Act of 1943-Con. Income taxes-Continued. Double payments in 1943, relief from - Continued. "Taxable year," use of term.--- __ Taxpayer dying in taxable year 1942 -- ... ... ... ... ... ... Time extension for portions of in- crease in 1943 tax__ - - ... .. .. XXI Page 149 147 147 Estimated tax- Declaration of-- 141 Failure to file, penalty --..- 144 Payment of 143 Penalty for failure to pay install- ment-- 144 Special rules --- 143 Substantial underestimate, penalty_ 144 Nonresident aliens, date for making return -- 144 Refunds or credits - _ - - 140 Allowance of interest, review of-- 141 Taxable years to which applicable-- 144 Internal Revenue, Bureau of, appoint- ment of Assistant Commissioners- 150 Powers of appointment, time exten- sion in connection with release of- 150 Victory tax- Expiration date --- 139 Withholding exemption 129 Custer Battlefield National Cemetery, ap- propriation for road maintenance__ - 486 Customs, Bureau of. See under Treasury Department. Customs and Patent Appeals, Court of. See under United States Courts. Customs Cases, appropriation for con- duct of- ... . 284 Customs Court. See under United States Courts. Customs Duties: Equipments or repair parts for vessels, suspension of provisions respecting. 601 Grains for feed, importation free of duty during 90-day period 607 Customs Statistics, appropriation for pub- lication, etc-- 292, 620 D Dairy Industry, Bureau of. See under Agriculture, Department of. Damage Claims: Appropriation for payment of -- - ..-- 29, 32, 33, 40, 197, 264, 352, 542, 545, 625 , 626 , 627, 632. Settlement of- Activities of War Department or Army, damages incident to - 372 Appropriation authorized 373 Appropriation available --- 373, 54 Appropriation for-- -- 632

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