2602 INDEX. Revenue Act of 1921-—Continued. _ PHG- Revenue Act of 19Z1—Continued. Pan. repayment of yudgments, etc., agamst col- war excess pro6t tax, mterests, etc.; ap- 16¢¢01'¤· ··-· _ ····-··. _ ·---·--------·- 3 14 plmation to public service corporafor damages against officials . . 314 tions _.,_.,..,,__,, : ..,,,. _ ,,,______ 319 report to Congress . . . 314 operated by mdustual corporclaims for reiunding erroneously collected ations, etc 319 taxes to be presented within four effect of provisions .. : .. 319 years. . . , . . ._ .. 314 additional tax on personal service corporaapplicable to claims under former Act". 314 tion for years 1918-1924, if present permanent appropriation for refund of law declared invalid , , ,______,____ 319 erroneously collected taxes repealed to equal corporation war and excess after June 30, 1920 . . 314 profits tax ,_____,,,_,_,,_,_________ 319 estimates for, required thereafter ... 314 returns to be made on income during suits for refund.1.§11llegal1y collected taxes each year .,_, , _,,_,,,,___________ 319 etc., not owed unless claim filed basis of .,,..,,,,.,____,, 320 with Commirsioner . . ... 315 claims for credits or refunds to be nllnwed 320 time limitation extended . .. 315 reduction of tax it mode by less than 30 prior suits not affected . . ..· 315 per cent of stock ,._,...,,.. 320 ormer limitation repealed . . 315 messment collection and payment; in- · suits for collecting taxes not allowed after teresl; limitation ____,__,_______,___ 320 £ve_yea1s; eazcept for fraud, etc 315 taxpaid byslmreholders maybe credited not sppgcable to mcome taxes or preent 315 toliamoungdne , , E1 E ,,,,,,,,,_, 3% Bm . .·····.. J .·.·---···----·- up cation or, to e . .. 3 ymecutions fn]- rgvgnug tiIIl8Y.1l11itfol'lll1Dg Cl81IDBfo1'C!'0d.lt3, BCC. 3% P hwg fg bg within thrgg not imposed if no claim filed . . . . 320 ygggg _____________________________ 315 TITLE XIV, GENERAL rnovrsrous ..., 320 absence hom djntdcg; mt jnc1nd°d_ _____ 315 repeal of parts of Revenue Act of 1918 at prior offenses not aiected .. . 315 _ d6¤1g¤¤·t6d d8·i¤B· ·-~·-·--·--..-.~- 320 extension for complaints before a Com- m¢0m6 tix · ---------·-····-----.»..-. 320 mi@_°ngr _____ _ ____________________ 315 War profits and excem profits tax ,.,,... . 320 Governrgenttilollgocials excepted ._ . gxtaggtax -—·-— IE. - · - ié -----·--·~~·-- not app ca e prior . . _ 11, 6 ---·-----~~·-·- asemment for taxa except income, to be ta! 011 6156 ·------ · -··-·--··- 321 made within four years . . 315 tax 0¤ @{8, ]¤0l>8·¢60, 6¢6 --.-- · ·-·----- 321 no remimion or refund of taxes on second t%K_°¤ DB md 61166 .--··---·~--- 321 a?esment if returns willfully false, 316 t9t:x66· - --·---~--·--··----··- - · · e c ... 66 ·---·--·-·-- · ·--—-—·--·--· interest allowed on claims for refunds or ¤¤6¤ ------..··------·---.-.-.·- 321 credits. . .. $16 chil _ labor employment tax - _. , 321 on judgments of Court of Claims, etc., !P9<?&6d ¤dm¤¤·¤l¤‘¤·¤V6 P!’0V1¤'¤>¤¤ - ·--- 321 for erroneous collections, etc. . . . 316 PY°V!¤{¤¤¤ ?6P6¤l6d ¢0¤li¤¤6d T0! 60ll6¢· United States notes or certificates, and un- U18 9·¢¤’¤6d t8X6¤» 6%; --·-~---·-- _ · 321 cn.-aged check, receivable for 0;],,,, unexlpendsd balances available for tlns tbsp sump tgxg ____ , , _,,,___,,__ 316 v_ ct . .·-· ._. _ 321 punishment for false statement that tax is mmry L°'“’umd:; * “““° m°’°“°d md “°° included price of articles, etc. . . 316 °‘ . ······· : ······· ·l· ·. ······ 321 me psrtof pucemdue to tax su T"°“°“{Y ;'3“”Q’0 °°"¤*l°°*°°» ° <l*¤8¤ ¤l· Tax Simplification Board established in . aHd9w fu? $@009; -···~··-·~-·-·· 321 Treasury Department; duties, etc . . . 317 mv asf? 3 any provipixn, etc., not to renpmsoon os, _ ecember 31, 1924 .- 317 E ti °°, ’°;¤¤¤Q€* ° °* ----·-—-·--· 321
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iberty ons msurtaxes .. .. 37 . · ·· for two years after end of World Wu _ _ _ 317 of hw; ¤1’<!¢Y6d PU-¤l·6d · Z --·····- E - - -: - - 1811 for threeoyears thereafter I ______ 317 °°?P°¤,1§11_:(i;‘:1‘1{¤(otmc<?)tax api income o Ohms 855 “‘ "£‘t.-?‘i‘f‘.*’.'“°““ ;.€‘i·:-‘}E‘iT‘?€_i*?‘? 318 ¤¤o¤i;_;¤»we_sr’¥.¥3“p0%sjtr‘tt;,;.ge . Liberty bonds, etci, accepted in lieu of dugg to msidsgxg éhmaid as dm 855 personal 8l1.!'€lI1€81’€q\ljIEd by law 318 not to exceed special dividends ```°` °° ` 85 effect thereof substitution permitted . . - 318 subject to certificate to 2)} mmm- to dgpcmmr · `'`‘'````` 318 amount of specinl dividend 356 rewnuon for protection of subcontractors in addition fp other yments - I · _ l i - 856 ‘ § ¤nu.WL•-·`.·_-•`- in ro priority of Um States not affected . . . 318 in gum 856 ‘“°°““‘°?°“"““-“"*""*°" ············· 3*8 ownership Orssck `'°`‘°`‘`‘‘ 856 ggtavphwblewwwoel ¤e¤¤¤·iri¤¤ ..-.- - 318 mming of -~—-·-··-·· 856 orcement, .-... . 318 C0 mj D in m ···· : -··----·-· me ¤¤m¤»b¤y lm som more "’° Cb(ins'1‘1;?deBAct:x’ "°§‘.i73n‘“°”°“ ss my ‘*°’°§;“°°‘*---. ~·---··· - --·--·- 319 cwdjtfortgxeg paid b°°?{§m, Tmgéggg regulations to prescribed 319 co don as by corporation 8M war excezgnotitstaxnmpmpdonconsoh- comolilggd returns; China Trade Act da sirtturns of affiliated corpora- 319 corporation not an afliliated cor- 856 7 ""°’••·•·**'•••••••···· ··• interests, stc.,d9emed sdiliated . .. . 319 China me Act corporation co a 1fmnmelm¤m¤,etc .. 319 domestlccorporstion3sfilf}t·`?‘§.. 856
