SIXTY-FIFTH CONGRESS. Sess. III. C11. 18. 1919. 1139 (c) Interest paid within the taxable year on debts or loans con- h°§{€’—Q,,SQ*:g”b’”{ · jzyaacteld to meet aflhe neelds of the bus1}pess,dand the proceeds of which debts. ve een actu use to meet suc nee s; (d) Taxes of ally kinds paid during the taxable year with respect to Busimss ¢¤¤¤· the business or prplperty relating to the production; and _ (e) Losses actu fy sustained within the taxable year in connection L<¤¤¢¤· with the busmess 0 producing such products, inc uding losses from fire, flood, storin, or other casualties, and not compensated for by msurance or otherwise. Sec. 1202. That if any such person during any taxable year or bjglgg gylgmgg part thereof, whether under andyisagreement, arrancgement, or under- mmmprim. { standing or otherwise, sells or poses of any pro act of such mine, .¤$&$¥`iL`g,°°° WS en a ess e are rioeo ama e ereorei er i°*.SK”’“""m’tm1ll °“l‘t‘§fP'et"?§jl.?1£§’P’kfZ°t°"’ ‘iTt"`“'l}if°€£“"'?g °*Etb' (a) in such manner as directl or indirectly to benefitsuch person ` or any person directly or indih tly interested in the business of such person; or (b) with intent to cause such benefit; the gross amount received or accrued for such year or part thereof from the sale or disposition of such product shall be ta en to be the amount which wo d have been received or accrued from the sale or disposi- “ tion of such product if sold at the fair market plrice. SEci1;.]2lOS). §;a)b&I`hpt ml; persoii subject to theifpzrlpvisipns of p,§y•;“* tites e `a e ortetax ereinimp eo em oy·v¤¤m¤¤¤¢¤m1<1m ment or permission to work which but for this section would subject '°'k'°°°‘ him to the tax, has been of a child as to whom sucéihpeison has in good faith procured at the_time of employing such d or permitting him to work, and has smce m good faith rehed upon and ept on file a certificate, issued in such form, under such conditions and by such persons as may be prescribed bg; board consisting of the Secretary, the Commissioner, and the retary of Labor, showing the chil to be_of such aisles not to subject such person to the tax ppposed by this title. y person who knowmgy makes a false m §°!¤_;_p·sg atement or presents false evidence in or m relation to any such mmmc, izertiiilcate pfogpplication therefo;1sh·3l)l be p)unished_ by a firtrefof noi ess an nor more or y imprisonmen or no E0rg£han_thrd$1tn};;>nths, or by both such fine and imprisonment, in e cretion 0 e court. In any State designated by such board an employment certificate ,w§,°$ °°“*°"°'°° °'· or other similar paper as to_the age of the child, issued under the laws of that State, and not inconsistent with the provisions of this title, shall have the same force and effect as a certificate herein provided for. (b) The tax imposed by this title shall not be imposed in the case ·*""“"*¤°° '°' ‘*¤*¤· of any person who proves to the satisfaction of the Secretary that mmmlmbmk°5’°w° the only employment or permission to work which but for this section would subject him to the tax, has been of a child employed or plelrpiitted to Lvork under a mistaiirg ofhfact as to the age o such c' ,and it tintentiontoev et etax. Siac. 120-K Tliiit on or before the first day of the third month fol- ,Bclgjr°'lY'°¤¤¤¤*°°“‘ lowing the close of each taxable year, a true and accurate return ` under oath shall be made bty each (pgrson subject to the provisions of this title to the collector or the trict in which such person has his principal office or place of business, in such form as the Commissioner, with the approval of the Secretary, shall prescribe, settiigg Cum, forth specifically the gross amount_of income received or accru during such yea.r_from the sale or disposition of the product of any mme,_¢}pl:rry, mill, canne%i workshop, factory, or manufacturing estabhs ent, in which c dren have been employed subjecting him to the tax imposed by this title, and from the total thereof de-· ducting the aggregate items of I allowance authorized by this title,
