the amount so entered to be included in the receipt, Form 23 1-2, for the list to which the transfer is made. It is intended that the amounts on the income-tax list for 1894, shall be included in the receipt, Form 23 1-2, for the month of May, 1895, which will be forwarded to the collector about June 15, 1895, and that the receipts, including the amounts assessed on the monthly lists on Form 368, will be forwarded with the lists, Forms 23 and 368, monthly, as heretoin the case of Form 23. MONTHLY REPORT OF ASSESSED INCOME TAXES ON FORM 368. Each collector who receives a list on Form 367 will make a report thereof monthly until the assessment is disposed of by payment or abatement; such report to be made on Form 368, in accordance with the instructions printed on said form. Approved: Jos. S. MILLER, Commissioner of Internal Revenue. J. G. CARLISLE, Secretary of the Treasury. INDEX TO REGULATIONS. Act: Providing for income tax.......... Affidavit: Before whom may be made That person not possessed of taxable income.............. PAGE. 185 133 142 143 That person has paid income tax elsewhere...... 143 ...... Must make annual return in certain cases........................... Appeal: 150 When allowed..... 161 Must be claimed by notice within five days after Statement must be filed with collector in ten days 162 162 enue. 161 Notice to take depositions on................... Depositions or testimony in, to be taken before. 163 163 163 Annual returns of income of corporations: PAGE. Shall be made on or before first Monday in Mar. 145 What, shall contain.... 146 145-6 Shall be made on Form No. 366..... 146 When collector may make... 149 Penalty for failure or refusal to make... 149 Collector may summon officer and examine books before making........ 149 Of nonresident corporation, to be made by agent 150 Operating and business expenses to be deducted.. 147 Net profits included in... 147 Of nonresident corporation, what to contain...... 145 Annual returns of income of persons: Who shall make...... 132 Shall be made, when... 132 Of guardians and persons and corporations in fiduciary capacity... 133 Shall be made on Form 365...... 133 To be verified by oath or affirmation of party.. Collector or deputy may increase, when.......... When collectors or deputy collectors may make 141 Penalty for neglect or refusal to make...... 142 133 133 134 134 134 136 137 138 139 140 When collector may exempt from tax..... PAGE. 143 sickness..... 143 Collectors may summon persons to testify and produce books in reference to................. 143 Shall be forwarded to Commissioner of Internal 132 Assessments: Commissioner of Internal Revenue to make, of Income tax... 132 Annual lists of, to be made and returned by collectors on Form 367....... 166 When annual lists shall be forwarded by collectors to the Commissioner... 169 Return of lists of, to collectors... 169 come returns...... Monthly report of, to be made by collectors on Instructions in regard to preparing list Instructions in regard to preparing list on Banks: Included in corporations subject to income tax... 144 Certain savings, profits of, exempt from taxation 152 Books: Corporations to keep, of account...... 148 Of merchants and manufacturers, how to be kept 156 Separate, of Form No. 1, to be set apart by col lectors for income tax...... May be examined by collectors, when.... Blank forms. (See Forms): Collectors should distribute, for annual returns... 157 When not distributed, can be procured on appli cation to collector...... Bonds: 157 .....135, 156 Interest and premium on, to be included in in 170 on 167 171 Interest on certain of the United States, exempt from taxation...... Building and loan associations: PAGE. 155 Certain classes of, exempt from income tax........ 151 Charitable associations: For educational or religious purposes, including beneficiary societies, exempt from tax.... 151 Collectors of internal revenue: Annual return of incomes of persons shall be delivered to........ 133 Annual returns of income of corporations shall be delivered to...... 145 May increase the amount of any return, when... 134 Shall give notice in cases of absence..... 139 Shall make returns for persons, when... 139 May issue summons to persons, if return is not duly made....... 140 May summon officers of corporation to testify and produce books....................... 149 Shall make returns for corporations, when...... 149 May extend time for making returns, when...... 143 Shall add penalty, when...... 140 Notice shall be given by, before attaching penalty, 141 140 |