PAGE Of $200 for each dependent child... Undistributed profits tax on corporations.. War excess profits tax assessed for taxable year may be deducted Withholding tax at source: Corporations, foreign Tax withheld on income from bonds... Individuals: Nonresident aliens, tax to be withheld on income. On interest from securities containing "tax-free" clause, tax to be Residents or citizens, repeal of provisions requiring. .77, 80 Income of corporations, how to determine, for excess profits tax. 19 19 For 1913 19 For taxable year. 20 Individuals Income of partnerships and individuals, how to determine, for excess Basis same as under Act of September 8, 1916.. Exception, dividends received may be credited to income. ... Withholding on obligations containing "tax-free" clause, provision Philippines and Porto Rico, war income tax does not apply to.. Marine, inland and fire insurance. Returns and payments of tax. Invalidity of any section not to affect remainder of Act.. Bonds, stamp tax on. Stock, stamp tax on. Jewelry, excise tax on. 20 9 12 12 13 12 9 11 66 66 44 43 43 44 43 PAGE Munitions manufactures, tax of September 8, 1916, on. Not effective after January 1, 1918.. Rate lowered to 10%.. Musical instruments, excise tax on. Oil, transmission of by pipe line Packing regulations for tobacco.. Parcel post, stamp tax on ..... .36, 37 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: Alcohol, regulation as to shipment through mails.. Mail, first class Letters of soldiers and sailors in foreign service exempt.. 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. Proxies, stamp tax on Public utilities, tax on facilities furnished by. Salaries of postmasters Salaries of third-class postmasters on leave for military reasons Obligations issued by U. S. or its political subdivisions, or foreign Date effective Stamp taxes, Schedule A........ Bonds, indemnity and surety. ... 50 49 54 54 Bonds, issue of 54 Capital stock, issue of 55 Capital stock, sale of 55 Playing cards Powers of attorney Customs house entries for withdrawals Passage tickets to point outside of the U. S., Mexico, or Canada.... Produce on exchange, sale of.. Promissory notes and time drafts. 58 59 59 59 59 56 58 Checks and drafts payable otherwise than at sight or on demand.. 58 Drafts and checks payable otherwise than on demand or at sight.. 58 60 Parcel post Passage tickets to points outside United States, Canada and Mexico.. 59 Virgin Islands, regulation as to application of the War Revenue Act to. War Excess Profits Tax (see Excess Profits Tax)... 61 13 War Income Tax: Corporations, supplementary war income tax on ... 12 12 Exception, dividends received may be credited to income Individuals 13 12 9 Withholding on interest from securities containing tax free covenant.. 12 Waters, bottled, tax on.... 22243 12 13 33 Interest II. Federal Income Tax Law Absence, a reason for extension of time in filing returns. Corporations Individuals ..... Additional or surtax rates on individuals, supplementary rates of War Additional tax on individuals includes profits not distributed for purpose Aliens, nonresident individuals. Credits allowed to income of of tax evasion Deductions allowed to income of, by section 6. Exhaustion and depreciation.. Expenses Losses in trade Other losses Taxes Worthless debts Deductions and credits of section 6 allowed only in case a complete re- 108 Withholding of tax at source applies to normal tax only.. 115 Withholding tax at source does not apply to income from dividends... 115 109 Corporations: Payments, form in which may be made Assessment made on or before June 1, where corporation has own 134 138 Payments, installment, provisions for Penalty for fraudulent returns. Payment, made on or before June 15, where corporation has own 136 134 136 Returns, to be available to state officials for income tax purposes.. 136 136 .... Withholding applies to dividends accruing to foreign corporations.... 134 133 Individuals: Assessment of tax made on or before June 1...... 113 Licenses required of collectors of foreign interest and dividend pay- Withholding at source applies to interest on bonds containing "tax- Withholding at source applies only to normal tax on nonresident alien 118 116 Withholding at source does not apply to dividends accruing to non- 115 |