Refund of Tax Withheld Provi drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions the same as if such check had not been tendered. SEC. 1212. That any amount heretofore withheld by any withholding agent as required by Title I of such Act of September eighth, nineteen hundred and sixteen, on account of the tax imposed upon the income of any individual, a citizen or resident of the United States, for the calendar year nineteen hundred and seventeen, except in the cases covered by subdivision (c) of section nine of such Act, as amended by this Act, shall be released and paid over to such individual, and the entire tax upon the income of such individual for such year shall be assessed and collected in the manner prescribed by such Act as amended by this Act. Title XIII.-General Provisions SEC. 1300. That if any clause, sentence, paragraph, sions or part of this Act shall for any reason be adjudged by Deemed Separable any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of said Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered. Effective Act SEC. 1302. That unless otherwise herein specially provided, this Act shall take effect on the day following its passage. Approved, October 3, 1917. Index to Summary ACCIDENT INSURANCE, CEEDS OF, 19 PRO- ACCRUED INTEREST ON BONDS, 17 ACCUMULATED INCOME OF ES- APPRECIATION OF CAPITAL AS- BAD DEBTS, 39, 40 BEARER CERTIFICATES, 61 CHART OF TAX RATES, 12 COST PRICE OF STOCK, DEDUC- COSTUMES OF ACTORS, DEPRE- CREDITS ALLOWED Dividends, 49 Excess Profits Tax, 36, 50 Non-Resident Aliens, Condi- Tax Paid at Source, 50 CROP SHARES, 25 DAMAGES, 18 Non-Resident Alien-When Other than on Receipt Basis, Partnership, 68 Representatives in United Time to File Fiduciary, 20 Where Filed, 65 Where Income of Estate is SCRIP DIVIDENDS, 14 Dealers in, 39 Shrinkage in Value of, 41 SEVERAL BUSINESSES, PERSONS HAVING, 38 SPECIFIC EXEMPTION (See Ex- STOCK DIVIDENDS, 13, 14 STOCK OF SAME ISSUE SOLD AT SURTAX, 11 TAXABLE INCOME OF FARMER, TAX, NORMAL, 8, 9, 11° TOWNE VS. EISNER, CASE OF. 14 WITHHOLDING AT THE SOURCE Dividends Paid to Foreign Fixed, Determinable Annual Foreign Corporations, 55, 58, Income Subject to, 56 Interest on Bank Deposits, 55 Miscellaneous Income, 56 Refund of Tax Withheld, 54 |