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Act of September actual additional alien allowed amended amount annual apply approval assessed authority bank basis benefit bonds calendar cash cents centum per annum collected collector Commissioner of Internal company or association containing corporation deduction derived determined district dividends earnings entitled exempt existing fiscal five fixed follows foreign gains Government hereby hundred and seventeen hundred and sixteen importer income exceeds indebtedness individual insurance company interest Internal Revenue invested issued joint-stock company levied liable losses manner manufacturer March ment nineteen hundred nonresident normal tax obligations October officers otherwise paid partnership payment period person premium prescribed prior producer profits profits taxes Provided received regulations render resident Secretary securities September eighth shares sold sources spirits stamps subdivision tax imposed taxable teen thereof third tion total net income Treasury trust United withholding zone