Page:United States Statutes at Large Volume 58 Part 1.djvu/1067

 Taxes-Continued. Income taxes-Continued. Payment if tax not computed by tax- payer .- .. ______. Period oflimitations- -_-_-_--______ Personal holding companies, distribu- tions by--_ __ _ _ __ _ __ - Potash mines, percentage depletion for -- -- - - -- -- -- ..-- Public Health Service officers, ex- emptions --- _-- ---_ __ Public utilities preferred stock, credit for dividends -_ _ - _ _ _ Railroad reorganizations, nonrecog- nition of loss and determination of basis in case of certain -. Returns- Consolidated, privilege extended to certain corporations--- Page 241 75 75 44 689 36 46 Taxes-Continued. Page Payment by check and money orders-_ 912 Playing cards exported for use of armed forces outside continental U. S ., exemption from tax-- 73 Powers of appointment, release of, ex- tension of time--- 72, 830 Processing and related taxes, appropria- tion for refund of -- -- --- 201 Refunds and credits, statute of limita- tions, retroactive effect --- 74 Renegotiation of war contracts, special rules as to individuals for 1942 and 1943 --- _ -- -- - .--- 90 Revenue Act of 1943 21 Ship construction reserve fund deposits, recognition of gain -- 920 Social Security- Nonapplication of automatic increase in- 1944 rate-- 93 1945 rate -- 812, 813 Rates for subsequent years -- 812, 813 Social Security Trust Fund, appropria- tion authorized _ 93 Tax Court of the United States, use of commissioners -- _--- 72 Unemployment taxes, Federal, credits against --- 76 Victory tax- Change in rate and repeal of credits__ - 31 Repeal ---. - - - - - 234 Withholding. See under Employment taxes, this title. Taylorsville, Ky., flood-protection works authorized--- 898 Tea Importation Act, appropriation for enforcement-- 552 Tehran, American Legation at, appropria- tion for water supply --- 162 Telecommunication Union, Bureau of In- ternational, Radio Section, appro- priation for contribution --- 402 Telegraph and Telephone Facilities: Tax on --- 61 Effective date 63 Tennessee: Chattanooga National Cemetery, trans- fer of jurisdiction 797 Clinch River bridge, construction and maintenance authorized 921 Great Smoky Mountains National Park, acceptance of land for scenic park- way--- 19 Memphis, time extended for bridging Mississippi Riverat-- 720 National Guard, credit to account of. -- 801 Tennessee River, release of water from, in case of flood danger 890 50 Individual 31, 240 Joint 31, 240 Organizations, tax-exempt 36 Wage earners--- 240 Rock asphalt mines, percentage de- pletion for 44 Spodumene mines, percentage deple- tion for-- 44 Status of taxpayer, determination--- 31 Sulphur mines, percentage depletion for-- -- 44 Surtax- Credits against- 238 Individuals --- 231 Limitation -- 232 "Surtax exemption," definition 234 Talc mines, percentage depletion for- 44 Taxable years to which amendments applicable--- 26, 231 Timber, gain or loss upon cutting of- 46 Treaty obligations- 53 Trusts- Credits against net income--- 239 Excess deductions 50 Income for benefit of grantor- 51 Nonallowance of optional standard deduction-- 237 Vermiculite mines, percentage deple- tion for --- - 44 Victory tax- Change in rate and repeal of cred- its 31 Repeal --- 234 Withholding. See under Employ- ment taxes, this title. Individual Income Tax Act of 1944-- .- 231 Narcotics, application of taxes and tax regulations to isonipecaine 721 Newsprint paper, importation of-- 73 Occupational taxes, narcotics, applica- tion to isonipecaine-- 721 INDEX CXV

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