cxxu INDEX. Income Tax, 1913-·Conlinued. Pm- Irwome Tax, 1.913-Continued. _ _ Pageretums required irom guardians, trustees, returns to be transmitted to Commxsswner. 176 etc ____ _ ____________________ _ _____ 168 notice and payment of for 031611- _ joint guardians, trustees, etc ..-. 168 dar year : .. 176 persons corporations, etc., having con- for fiscal {year of corporatwns, etc ... 176 trol, etc., of another’s mcome .. 168 m case o refusal, etc _ __,,,,,,,,, , , 177 not prior to December 31, 1913 ... 169 surtax for nongoyment ..., , ,,,..,,,.,._ 177 not uiredifincome less than$3,000. 169 returns to be pu_ he records ..,,,,,,,. 177 pnrtnglgjps , . . 169 restriction on 111S§ClZ]-OH ..--.-.-.-- 177 exceptions as to dividends, etc . 169 access by State_o cers . r 177 not required it mxlpsld, etc 169 penalty for refnsmg, or making false, reveritications, etc., y collector .. 1694 turps ·...-·----~-----·--·— Z - · - 177 increases; revision ..,,,,.,... 169 construction of words “State " and “United submission to Commissioner of Internal States" ·.-· _ .-·---·-··· 177 Revenue ___,,,.,,,___,,,_ , ..,,. 169 divulging information received by revenue notilication and payment of amount as- officers unlawful -.·--·.. . . . 177 sessod ,, . . 169 publishing, etc., income returns unlawful- 177 surtax for nonpayment . . ... 169 pimishment; dismissal .. 177 deduction of normal tax at source of in- inquiries to be made by depu? collectors- 178 come, etc ... . .. 170 annual tax returns to be ma e by party claims for exem tions when withhold". 170 liable therefor .. 178 penalty for false statements in 170 by revenue officer . 178 on behalf of minors, insane, etc ... 170 notice when no return l1as been magle.. - 178 interest on bonds, etc ... 170 preparation of return lll case of failure, fo securities; license required for etc ... 178 Sealing in coupons, etc 171 summons, etc.; by collector .. . 178 no taxable liability released . 171 authority outside of district .. . 179 future contracts mvalid .. 171 by revenue officer on refusal, etc., of assessment on failure to make returns- . . 171 party .-..--..-.. L . 179 deductionand paymentatsourceayzimlicable surtax; collection, etc .-,-. 179 only to normal tax on indivx uals- . . 171 receipts to be given for amount of tax paid - 179 penalty for failure to make returns 171 acoegtance as evidence of payment by punishment for false returns etc .-.-..-... 171 ebtor -.--..-..-.- 179 normal tax on not incomes ol domestic cor~ jurisdiction of district courts to secure porations ..-..--..- 172 evidence, etc -. 179 partnerships excepted .-.-. 172 general internal revenue laws made applioi ioreiin co rations on business done cable .-... . 179 in nite:-Fétates -..-... . ...- 172 provisions extended to Porto Rico and the organizations, societies, etc., excepted. - 172 Philippines .-. 180 States, Territories, etc., excepted; public collection y insular officers; jurisdicutility contracts .-..-.-. . ..--.. 172 tion of insular courts .-.-. 180 deductions allowed domestic corporations; compensation of officials of District of business expenses .-...-... 172 Columbia, Porto Rico, and Philiplossesand depreciation ..--.. 172 pines not excluded from. .. . 180 addmons to msurance reserves ..-.. 173 appropriation for expenses . 180 _ mutual insurance compamesz 173 appointment of revenue officers, etc., aumterest on indebtedness; limit; collat- thorized ,,,,,.. 180 erols ...-.. 173 , compensation limited ., . 180 except on bonds guaranteed free from additional force for office of Commissioner- . 180 _ tax. . . : ..---..-... . .-. 173 iield appointments not subject to civil servmterest paid on deposits, etc -...-..-... 173 me conditions ,,,.,.,_____, , ..,,,_,, 180 taxes ---·. _ ...-...- 173 1180 of new force on general internal revedeductions allowed forexgn corporations; nue work ,___,,.,_,,,.-, . ..,,_, 18], business expenses in United States. 173 corporation returns for 1913 to include losses and depreciation; reserves, etc., of excise tax for January and February. 202 _ msurance comE:;ni1es ..- 173 stationary allotment for collecting, inmterest on debts; t 174 creased ... 796 except on bonds guaranteed free from Incorporatiom, D. C'., tax . Z . _ .. 174 Ellen Wilson Memorial Homes 954 taxes paid ID United States. . .: 174 National Societ¥ Daughters of the Amerideductions allowed assessment msurance can Revo ution; charter amended- . 955 companies . 174 Increase of the Navy (see also Naval Establishtax computed for calendar year ... 174 ment), for 1913 . _ .. . .. 1 74 no part of appropriations for, to be used for iiscal_year of corporauons, etc. ; notifica- clerica , etc., services, Navy Depart- _ tron to collector ... . 174 ment . .. 415, 953 time forrendering returns fqrcalendar year. 175 Indecent Books, Pictures, etc., for fiscal year of corporations, etc ... 175 importation of, prohibited . 194 contents of returns; cap1tal;mdebtedness; entry of, forbidden; seizure, etc ... 194 gross mccme .. ., . 175 punishment for aiding, et¢,, by 0$ci3ls_ , 195 expenses; lossesaud_deprec1ation ... 175 procedure for seizure, etc .. -- . . 195 _ 1¤¤¤¤l1cec0lnp¤}mes . 175 Indemnity Bonds,
- ¤W’•°=§¢ PGM1; 111¤§¤- ·--.·-·-·.. 178 stamp tax on, for pa ent of money, etc- . 761
foT€18¤ corporations .. . ... 176 Indemnity, Lost Mad lgtter, mm? -···-·-··~·-·-·- . 176 appropriation for registered, insured and Mt m€°¤¢ --·-·-·-----»... . .».. 176 E collect on delivery, domestic null- . 302
