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Of $200 for each dependent child..
Stock dividends, definition of value of
Undistributed profits tax on corporations..

War excess profits tax assessed for taxable year may be deducted
from net income for income tax purposes...
Withholding tax at source:

Corporations, foreign

Tax withheld on income from bonds....
Individuals:

Nonresident aliens, tax to be withheld on income.

Applies only to normal tax....

On interest from securities containing "tax-free" clause, tax to be
withheld, whether income accrues to citizens, residents, or non-
resident aliens

...

Residents or citizens, repeal of provisions requiring.
Income of corporations, how to determine, for excess profits tax.
For 1911-1912

For 1913

For taxable year.

Income of partnerships and individuals, how to determine, for excess

profits tax

Income tax, supplementary war.
Corporations

Basis same as under Act of September 8, 1916..

Exception, dividends received may be credited to income.
Rate 4%

Individuals

Basis same as under Act of September 8, 1916..

Computation of supplementary war income taxes on.

Personal exemptions

Returns

....

Philippines and Porto Rico, war income tax does not apply to..
Installment payments of income and excess profits taxes.
Insurance, war tax on.....

Casualty insurance

Insurance exempted from tax.

Withholding on obligations containing "tax-free" clause, provision

regarding

Life insurance

Marine, inland and fire insurance.

Returns and payments of tax.

Invalidity of any section not to affect remainder of Act..
Issue of:

Bonds, stamp tax on....
Stock, stamp tax on.

Jewelry, excise tax on....
Law, date effective.....

Mail, postal rates on....
First class

Letters of soldiers and sailors exempt.

Second class

...

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Medicines, patent or proprietary, excise tax on.
Motion picture films, excise tax on..

Negatives

Positives

Motorcycles, excise tax on.

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Munitions manufactures, tax of September 8, 1916, on..

Not effective after January 1, 1918..
Rate lowered to 10%..
Musical instruments, excise tax on.

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Oil, transmission of by pipe line
Packing regulations for tobacco..
Parcel post, stamp tax on

Passage tickets to points outside of Canada, Mexico, or United States,

tax on
Passenger transportation, tax on...
Patent medicines and remedies, excise tax on....
Payments:

Forms in which may be made.....

Installment of income and war profits taxes.
Penal provisions, general.......
Perfumes containing distilled spirits, tax on.......
Permanent boxes or seats at theatre, etc., tax on...

Philippines, Porto Rico, war income tax does not extend to.

Pipe line transmission of oil, tax on........

Playing cards, stamp tax on..........

Postal rates:

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Alcohol, regulation as to shipment through mails...
Mail, first class

Radio messages, tax on
Rectified spirits, tax on
Repeal of:

...

Letters of soldiers and sailors in foreign service exempt.
Rate and date effective...

Mail, second class

Newspapers

...

Portion not used for advertising, rates..
Portion used for advertising, rates..
Regulations for mailing

Religious, scientific, fraternal or social publications not issued for
profit

....

Weight of issue

Zone rates apply to entire bulk mailed to given zone.
Postmasters, salaries of

Postmasters, third class, on military leave, compensation of
Powers of attorney, stamp tax on

Produce, sales of on exchange, stamp tax on....
Prohibition of imports of distilled liquor..

Proprietary medicines and remedies, excise tax on.

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Excess profits tax of Act of March 3, 1917...
Special preparedness fund of Act of March 3, 1917.
Returns, general administrative provisions for

PAGE

...

Salaries of postmasters

Salaries of third-class postmasters on leave for military reasons
Seats or boxes at theatre, etc., tax on

....

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Cancellation of
Distribution of
Printing of

....

Sale of by post offices

Basis of stamp tax
Exemptions:

Obligations issued by U. S. or its political subdivisions, or foreign
governments, or certain mutual or cooperative associations....

Date effective
Stamp taxes, Schedule A....

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Taxes on:
Admissions

Automobiles

Conveyances

Customs house entries

Customs house entries for withdrawals

.....

Brandy

Cameras

Parcel post ....

Passage tickets to point outside of the U. S., Mexico, or Canada.
Playing cards

....

Powers of attorney

Produce on exchange, sale of...
Promissory notes and time drafts.
Proxies

.....

Beer and fermented liquor

Boats and yachts ...

Bonds, indemnity and surety
Bonds, issue of

Capital stock, issue of

Capital stock, sale of

Carbonic acid gas

Champagnes

Checks and drafts payable otherwise than at sight or on demand.
Chewing gum

Cigarettes

Cigars

Conveyances
Cosmetics

Customs house entries

Customs house entries for withdrawal

Distilled spirits

Drafts and checks payable otherwise than on demand or at sight..
Estates

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Supplementary war tax of 2 per cent..
Supplementary surtax rates

....

Radio messages
Rectified spirits
Snuff

Soft drinks

.....

...

...

.....

Sporting goods
Telegraph messages
Telephone messages
Tobacco
Toilet articles
War profits
Wines, still
Wines, sweet

Yachts and boats

Use of stamps already on hand

...

Jewelry

Medicines

.....

Motion pictures, positive films, negative films.
Motorcycles

Musical instruments

Parcel post

Passage tickets to points outside United States, Canada and Mexico.. 59
Passenger transportation

39

Patent medicines and remedies

Perfumes containing distilled spirits.

Pipe line transmission of oil
Playing cards

Powers of attorney..

Produce on exchange, sale of
Promissory notes
Proprietary medicines and remedies..

War Excess Profits Tax (see Excess Profits Tax)...
War Income Tax:

Corporations, supplementary war income tax on

Basis same as under Act of Sept. 8, 1916....

Exception, dividends received may be credited to income
Rate 4%

Individuals

....

.....

Basis same as under Act of Sept. 8, 1916
Computation of supplementary war income tax.
Personal exemptions

Returns

PAGE

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37

44

Virgin Islands, regulation as to application of the War Revenue Act to. 61

11

11

11

12

Withholding on interest from securities containing tax free covenant.. 12
Philippines and Porto Rico; war income tax does not apply to
Waters, bottled, tax on.....
Wines, tax on

13

34

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Additional or surtax rates on individuals, supplementary rates of War

Income Tax Law

Additional tax on individuals includes profits not distributed for purpose

of tax evasion

...

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Worthless debts

Deductions and credits of section 6 allowed only in case a complete re-
turn of income from U. S. is filed.....

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143

fiscal year

Payments, form in which may be made
Payments, installment, provisions for

Corporations:

Assessment made on or before June 1, where corporation has own

108
115

Withholding of tax at source applies to normal tax only.
Withholding tax at source does not apply to income from dividends.... 115
Allowance to head of family for dependent child, $200 ..
Assessment and administration of income tax:

109

Payment, made on or before June 15, where corporation has own

fiscal year

Penalty for fraudulent returns...

Returns, to be available to state officials for income tax purposes..
Returns, to constitute public records

Assessment of tax made on or before June 1......

Licenses required of collectors of foreign interest and dividend pay-

ments

Payment of tax, on or before June 15.
Payments, form in which may be made
Payments, installment, provisions for...
Personal returns

Purpose of law

.....

Withholding at source applies only to normal tax on nonresident alien
individuals

Withholding at source applies to interest on bonds containing "tax-
free" clause
Withholding at source does not apply to dividends accruing to non-
resident alien individuals

133

113


101

105

107

105

107

105

106

106

107

106

107

Withholding applies to dividends accruing to foreign corporations... 134
Withholding at source applies to interest on bonds accruing to for-
eign corporations

133

Individuals:

113

117

113

134

138

136

134

136 ·

136

136

115

113

117

118

118

116

115

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