Page:United States Statutes at Large Volume 62 Part 1.djvu/1462

 INDEX Tariff Act of 1930-Continued. Amendments-Continued. Firewood and other woods, exemp- tion from duty - _ __. .___ .- Lead, temporary free importation - _ Limestone for manufacture of ferti- lizer, free importation_________ Newsprint paper, standard, free entry, time extension--_ _ __ _ _ _. Personal exemption, additional -_ _ - Platinum foxes and platinum fox furs, inclusion in dutiable list- _ Synthetic rubber scrap, free importa- tion of-_________________..... X-ray film, exposed, free importa- tion ____________________ Racing shells, suspension of import duty __ -- . .. . . --- -- Trade agreements, funds for effecting provisions relating to. - __ _ __ _ Tariff Commission: Appeals from decisions, jurisdiction of Court of Customs and Patent Appeals .... -- ___ ...-.- Appropriation for_ ____ ___ ___ Commissioners- Participation in certain proceedings, restriction on payment ________ Salary rate -- _-__.__.___. Trade Agreements Extension Act of 1948, report to President under; deposit of copy with Congress___ Tariff Duties. See Customs Duties. Taunton River, Mass., works of improve- nent, adoption and authorization._ _ Tax Court of the United States. See under United States Courts. Tax Research, Division of. See under Treasury Department. Taxes: Admissions tax, exemption of hospital- ized servicemen and veterans when admitted free -- ___ ___ __ Alaska, property taxes; valuation __- - Beer, imported, tax on; rate --. _ _ Employment taxes- "Employee", definition--- Withholding at source on wages- Exemptions .- _________.__- Percentage withholding- __ _____-_ Reduction --- ___ ... .. .. ___- Wage bracket withholding - ____ Biweekly pay-roll period- _____. Daily or miscellaneous pay-roll period - ---. .. .- Monthly pay-roll period..- ... . Semimonthly pay-roll period. -- - Weekly pay-roll period. .. . Page 20' 55! 58; 382 24' 16: 34 17( 242 30( 943 191 191 191 1053, 1054 1172 504 302 1171 438 113 130 130 130 131 135 133 132 130 Taxes-Continued. to --. ..-- --- - -__ . __- Gifts, etc., for institutions under juris- dictions of designated departllents, exemptiot i-ol __ Income taxes- Aircraft of foreign registry, exemp- tion of earnings--__ - _- Blind- Deduction for, repeal --. -- - Exemption for --- __. - Credits against net income for normal tax and surtax-_______________ Declaration of estimated tax --... -. Estate, credit against net income --- Exemptions allowable -- _ -- -__ ___ _ Fiscal year taxpayers-._--______.- Gifts, etc., for institutions under jurisdictions of designated de- partments, exemption -__ _-__- Husband and wife . ---.. _ Joint returns ___.____ Splitting of income ---.- -- Standard deduction in case of joint return_ _-- __- __ Medical expenses, deduction for--- Normal tax, reduction - .. -.. .- Reduction ............ -- .- ... .. .. Returns, requirement of .- -- --- -- - 127 72 210 114 112 112 113 114 112 136 72 114 115 114 114 116 111 111 114 CXL I r I I I I Estate tax- Bequests, etc., to spouse- Computation of adjusted gross estate---_ - 119 Definition _---. -- - 120 Disclaimers -- .---. __-__ 121 Gift tax credit - 121 Marital deduction -- ____ _ 117, 1214 Life insurance, etc., with power of appointment in surviving spouse --- 118, 1214 Optional valuation -- 123 Property previously taxed 121 Community property, basis of sur- viving spouse's interest 124 Community property amendments, 1942, repeal -- 116 Gifts, etc., for institutions under jurisdictions of designated de- partments, exemption--_ _ - 72 Life insurance beneficiaries, etc., lia- bility--.- -- _ 124 Excess profits, deferred, time extension for assessment --- _- --. ____ _ 388 Fiscal year taxpayers 136 Gift tax- Community property, gifts of--- 12.5 Marital deduction 125 Technical amendment ---. _ 127 Third party, gift by husband or wife Page , o

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