Page:United States Statutes at Large Volume 40 Part 2.djvu/999

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2318 mnnx. War Projta and Excess Projits Tax, 1918- P•S•— War Profits and Emma Profits Tax, 1918- Pase- _ Continued. Continued. net income returns for 1913, on basis of taxonreunmfordsxnlyear endingin 1918. 1095 Act of 1913 .. . . 1091 credit or retund for excem payment. . 1095 deductions allowed . .. 1091 1 for iiscal year ending in 1919 1096 for taxableyear on basis of this Act 1091 by partnerships, etc., for flscal year end- _ detgmmatron of prewar income 1091 ing in 1918, for tax due in 917 . 1096 items mnluded m invested capital 1091 beginning after January 1, 1918, to be rntangrble property; tangi le property; refunded .., 1096 _ borrowed capital .··.··..·- 1091 returns required from all connotations not msdmlwible assets; sources of income exempted . 1096 excluded from . 1092 conditions, etc., applicable .. 1096 admissible assets . . 1092 limitation of tax on sales of mines, etc . 1096 value of stock mued at nominal value, questions relati.¥;o, to be submitted to _ etc., determined. .. 1092 Advisory Board ... 1141 mvwted capital includes, cash paid for War Pro_/its True, stock-» ----·... . ..· lm proceeds from, may be deposited in banks, valuq of other tangible property IW2 etc ... 966

  • 5 m. °¥°°*"“ °f PW V¤·1“°» 1**6**6*1 “War Revenue Act of 1917,

paid in surging, ... 1092 mm", mx · '°°°'d. °° M tr 6***-·_ °f Wch P*°P' 092 additional normal tax on net incomes Fmggf rm-. *0 0·>¤s¤¤¤¤ ··—---·· I of citizens or rssiasne . ooo P'°“°,!’,j’b m“d°d| Mm H · - · mz exceeding $6,000 . 301 ¤_ umn s, mv, mmm elem- ‘“°°°‘“,m,&'¥,f·,’,§,§_§‘,Q§‘g,‘·_°°°= ··········· 333} mmgd_ ______ _ __________ -0 _____ ___,_ 1092 '. '° F"."'T.'Y' an •ftsr_1hrch3 1917·15mitat.ian. .v..;’.·.. 1092 é.g;§§q°hiwm,t?*"”’ 'é§{ ' *` " `i 301 ¤¤¤¤°'¤ !*i¤•*¢¤¥¢f·’ ----·-·····-·-· · lm nmiuonar new nmdiu to PGNQOG clplfllnot included in .. . 1092 by individuals _ _ ____ _ 0 L _ _ 0 _ 302 madmrmible assets to be deducted from. 1093 of corpomtiom ____ ;`_ Q I Q ____ Q _______ 302 demmmsum ““”$° ·············· • ‘ 1093 asemment yment, etc . 302 e f°' P'°w“` P°“°d· · ·. ··········· 1 ····· um dividends ’ mm corporations, etc. a¤e¤=entoftaxonbasisofavu*agemmilar 0000 payiugmx on nctincoing cmditgqj 302 wh en1}°m°° ······· . ···--········· : ····· n ot applicable to Porto Rico or Phrhp- 1¤V€¤¤6d caprtal not determined. . 1093 · I 302

{0:prp00•1:tiom ______,_____,,   . , 1093 wm xmas:   :00; ° ’ ’’'’`'

tang: e intangi bl perty nes . mt ¤¤1>¤·l>l¤ ---·-- ig? —---·--·---- 1093 °°““"'“?"‘°'£. °* ..*°“"" !‘“?}’* .Z°°°'P°"?$ upon apgcation to prevent exceptional 1000 wm Sg::$m°• £°'°‘$“· 302 • P°°°°°"""""""°"°°'°° H H .-.'•·•.····:-·-.· hjgh eammgu nam] yd not taxable year · first year 1917 cormnoosa T ... was _, 1><>¤¤<>¤, veg? ·-·----·—· I ···-- { --—-- 3**2 incomes from cost·plua war contracts ,,P’°‘"§}’ P°“‘§l ·: ···· 5 ··‘•‘• { ·‘‘‘' "' 303 .,,,,.,,..,°,‘..°.2§’*°"·; -··-- · ···--·-··········· ‘°°“ ··‘§§{"i¤c%’?.§L ·¥"°"i"}2$Zi,;.;‘aarp0»· ‘‘‘‘` taxis 3°° mtiq 3:.% gang., buiD€.T_T 1003 _ _ nonresident aliens, etc . . 0; 303 methog dzrepteak ,..,..., 0. . 1093 add¤¤¤0¤0a:00t=0»•r00`r: percgptgaerd net 000 om or e·termmi' ng verage _ , • · ‘ *2 ' ratios ..,... .., T 1093 c¤rpg•Q¤¤¤ or 1>¤·¤=¤¤£¤P¤ dee¤¤°d m ws Wm? ..,,, ,.,,,,,,,,,, r 1094 all trades, etci;-oli-tgeeagted as single. . . 0000 ygcqgd - by- mw entire in ome mc u .. . tp _____ _____ 3094 all or businesses included .. 303 reorgamzations, etc., after January 1, 1911, ¢¤¢¤¤P¤0¤¤; P9? of 0mcm and ¢mPl°7’ of business, now carried on by a cor- 696. Fed » S¤*?» etc ··-·---·· ·· • · 909 poration, deemed in existence prior d¢¤¤811¤*·0d ¢°1’P¤1?¤<>¤¤» 9*42 ·-·--·-·--- 303 mmm _____ _ _____________________ 1004 _ 'weekly payment insurance 1DCi)m€B·- . 303 _ not income determined ,,,, : _, ,_ ,,,,, 1094 rmmmum taxable mcornes :§l§0re1gr10§01‘- 000 If ingcome t: deductions; donfestic co?pomtr?0I;rs,s,€p•;fl; tion .,.,,,._,_ _ ,__,,,...,,. 1094 perslrips, and individuals .. 0 $14 before July 1, 1919, if previously a part- foreign corporations, nonresident aliens, nash?) may pay corporation hx etc_.-.; ... -... 304 from_ _ annary 1, 1918, to date thereof. 1094 determination by Secretary of the Treasreciprents to pay tax on uzndistributed _ ury , .· 304 profits ...,...,..,..,..,... 1094 of no prewar bugmem ...,... Z ..,. @4 not applicable if income less than 20 continuing businem formally organized per cent of capital for the year . - 1094 etc., after January 2, 1913, deemed corporation special tax to be paid . 1095 of rewar emstence _ .-· - 304 if assets not included in prewar capital, bade d ¤¤¤ by S60- eto., to be readjusted by0ommis· retaryof the _ .. 304 owner ,_,_____ _ ____________________ 1095 gpeqmentoftaxgclnmnforsbatemcut. 305 value of assets transferred after March 3, ascertamment _ of taxable net incomes; _ 1917 ,_if control cqutiuugd _..,,,,,,. 1095 corporation;. ._ .. 305 if previous owner not a corporation. . 1095 partnerships or rndrvrduals .. 806