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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:
Tax withheld on income from bonds...
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.
Income of corporations, how to determine, for excess profits tax.
For taxable year.
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.
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
Passage tickets to points outside of Canada, Mexico, or United States,
Passenger transportation, tax on..
Patent medicines and remedies, excise tax on.
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.........
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
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
Stamp taxes, Schedule A........
Bonds, indemnity and surety.
Bonds, issue of
Capital stock, issue of
Capital stock, sale of
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.
Checks and drafts payable otherwise than at sight or on demand..
Drafts and checks payable otherwise than on demand or at sight..
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)...
War Income Tax:
Corporations, supplementary war income tax on
Exception, dividends received may be credited to income
Withholding on interest from securities containing tax free covenant.. 12
Waters, bottled, tax on....
II. Federal Income Tax Law
Absence, a reason for extension of time in filing returns.
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..
Losses in trade
Deductions and credits of section 6 allowed only in case a complete re-
Withholding of tax at source applies to normal tax only..
Withholding tax at source does not apply to income from dividends...
Payments, form in which may be made
Assessment made on or before June 1, where corporation has own
Payments, installment, provisions for
Penalty for fraudulent returns.
Payment, made on or before June 15, where corporation has own
Returns, to be available to state officials for income tax purposes.. 136
Withholding applies to dividends accruing to foreign corporations.... 134
Assessment of tax made on or before June 1......
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
Withholding at source does not apply to dividends accruing to non-