Page:United States Statutes at Large Volume 61 Part 1.djvu/1125

 CXLIV Tariff Commission: Page Appropriation for 114, 602 Commissioners- Participation in certain proceedings, restriction on payment- 602 Salary rate--- 607 Tariff Duties. See Customs Duties. Tate, H. T ., credit in accounts-- 729 Tax Court of the United States. See under United States Courts. Tax Research and Research and Statis- tics, Division of. See under Treasury Department. Taxes: Admissions tax exemption of members of armed forces, etc., termination date Agricultural commodities, loans from Reconstruction Finance Corpora- tion under Agricultural Adjustment Act, repeal of certain provisions respecting --___-- ____ __-__ ____ - Bank securities, etc., held by Recon- struction Finance Corporation, ex- emption, repeal of provisions re- specting ___ Beverage brandies, blended--- Bonds, transfer of interest in partner- ship owning-_--__-___._--_ Capital stock, etc. - Partnership owning shares, transfer of interest in--- _---_--- Recapitalization, shares issued in --_ China Trade Act corporations, income tax due date Coast and Geodetic Survey, gifts and bequests, tax exemption _ _- - .- - - - Copper, suspension of certain import tax on.- - -- -- _ Distilled spirits and wines, exportation, drawback. - -- - -- -- - -- . District of Columbia Revenue Act of 1947. See separate title. Emergency provisions, termination dates-- Employment taxes- Social Security rates, employers and employees -- -____- Withholding at source on wages- Military and naval personnel - - - Services by U. S. citizen in foreign country or U. S. possession-- Estate taxes, certain contributions to United Nations, deduction for tax purposes --- __-____--.-_ Excise Tax Act of 1947- Farm real estate, authorization to re- ceiver to borrow money for pay- ment, repeal of provisions of Emer- gency Farm Mortgage Act of 1933-- 919 208 208 321 922 922 921 919 788 56 319 917 793 918 918 7 12 208 Taxes-Continued Federal Unemployment Tax Act, amendment, allowance of volun- tary contributions - Gift taxes- Discretionary trusts, certain relin- quishments by grantor not deemed transfer of property, time extension of provisions; interest restriction on certain overpayments - - United Nations, certain contributions to, deduction for tax purposes-- Page 416 178 7 Income taxes- Corporations, charitable, etc., con- tributions --- _ 920 Indebtedness, exclusion of income from discharge of, time extension- 179 Internees, income from sources within possessions of U. S ., provisions respecting --- ____ _ 714 Involuntary liquidation and replace- ment of inventory, termination of provision respecting 918 Military and naval personnel- Abatement of tax for members upon death; credit or refund of over- payment 778,918 Allowance against gross income, termination date --- 918 Sea duty or duty outside United States, termination date for de- ferment 918 Personal holding companies, distribu- tions by; interest restriction on certain overpayments -- 179 Prisoners of war, income from sources within possessions of United States, provisions respecting --- 714 State taxation in Federal areas-- 644 United Nations, certain contribu- tions to, deduction from gross income for tax purposes --- 6 War losses, extension of time for claiming credit or refund with respect to -- -- __ - 756 Insurance, regulation or taxation of, time extension of provisions relat- ing to ___. --- --- --- --- --- - 448 Minerals, certain, percentage depletion for - ...-.-- 919,920 Obligations, Government, taxation of; exceptions _- 180 Postponement of certain acts by reason of war, time limitation _ - 919 Powers of appointment in disposition of estates, time extension in connec- tion with release of-- 178 INDEX

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