Returns, 56

When effective, 44

CIGARETTES

Packages, 45

Rates of Tax, 45

When effective, 45

CONVEYANCES, 48

DEEDS, 49

DRAFTS, 49

DUES, 59

ENTRIES, 49

ESTATES

Rates, 51

Exemptions, 51

EXCESS PROFITS

CAMERAS, 53

CAPITAL STOCK, 48

Claim in Abatement, 24
·Corporation, defined, 19
Deductions (See Determina-
tion of Excess Profits)
Definitions, 19

Determination of Excess Prof-

its

Business continuation of
former business, 23
Concerns in business dur-
ing pre-war period, 21
Concerns not in business
during pre-war period,

22

Concerns having no income
or subnormal income dur-
ing pre-war period, 24

in-

Exempt, 55

Fire, 55

Inland, 55

Life, 55

Marine, 55

Payment of Tax, 55

Returns, 55

JEWELRY, 53

PARCEL POST, 49

PASSAGE TICKET, 49

PASSAGE FARES, 37
PIPE LINES, 37

PLAYING CARDS, 49

POWER OF ATTORNEY, 49
PRODUCE, 50

PROMISSORY NOTES, 49

PROXIES, 50

RADIO MESSAGE, 37