INDEX. _ 2465 Income Tax, Title II, Revenue Act of 1921- PMN- Income Tax, Revenue Act of 1921, Amend- Paso. C°m·`mu°d· ments-Continued. tax returns; access of officers of States im- if exchanged for property of no value P°*’mg “‘°°m° ex -. -·--—---------~- 270 with money or prope with market stocklrolders of corporations. z : . . 270 value, tax on excesslotg basis ... 1560 punishment for divulging mformauon computation of gain; limitation . 1560 _ unlawfully by . 270 Imam Taxpayers, l1st of income taxpayers to be kept in office list of, to be prepared for each iuternxl , Pi °°ll°°**°¤* ---·---------····~~·- - - 270 revenue district, etc . . ,,,, 270 statistics of mcome, etc., taxes to be pub- Incorporahbn, _ lished annually . : ... I . . 270 Belleau Wood Memorial Association ... 144 l1censes_ required for collecting £01’€1gl1 Inmrporations, D, C., d1Y1d€¤d¤, COIQPOLDB, 610- Z -...- - - - · 270 charter amended, Gonzaga College ._,,,,,,_ 324 regukmons to obtain infommon ... 210 Masonic Mutual Relief Association punishment for collecting without .. 270 changed to Acacia Mutual Lifd citizens of possessions, but not residents or Association ______________________ _ _ 1020 citizens of United States, taxed only Potomac Insurance Company, allowed on income from Umwd States additional classes or insurance .. 417 sources ..,. . . . 270 Prospect Hill Cemetery ... . 360 computation and payment of tax ... . 270 charters authorized for China Trade cornot applicable to Virgin Islands . 271 pomxjom _______________ _ _________ 850 collections in Porto Rico and Philippines General Federation of Women’s Clubs, ss_by prior law. . ._ ..----.-...-...- 271 pro rty holdings increased ..,_,,,, 491 authority of msular legislature to amend, Increase of 1%;, Army, etc., etc . _. . ._ . _ .. 271 deficiency appropriation for .. . .. 341 income from sources Wlthlll pomemrons of Increase of the giavy (sec Naval Establishthe United States : . 271 ment), gms income of citizens or domestic por- Indebtedness, Government Banded, etc., gorations construed as from llmted statement of, to be annually submitted in 13135 sources if 80 per gent m pm- Budget, _,_,_,_______,_,__ , ,___,,, 21 vious years derived therefrom .. 271 Indemnity Bands, if 50 per cent of 00rp01'8t10I{ 1.11001119 stampmxon . ,,,,,. 303 derived from active busmess m Indenmlizy, Lost Mail Matter, possessions . Z ., . 2 .- 271 appropriation for registered, insured, and if 50 per cent of individual income collect on delivery, domestic . .- 658,1253 derived from active business m for registered, etc., international. ... 658 possemions ... . .. z . 271 for loss or injury of international 1253 amounts received within and without deficiency appropriation for international, 55, the United States to be mcluded m 199, 462, 465, 786, 1057, 1168, 1555 gross income . . . _. . : . 271 for domestic and international . 59 provisions not applicable to Vugm for domestic. . . ... 199, Islands . . . . 271 335, 462, 465, 786, 1057, 1168, 1546, 1555 title in effect from Januarg 1, 1921 271 for domestic, 1920 . . 775 provisions applicable to hum Trade Act for domestic, 1921 . . 775 corporations .. . 855 modification of allowances for international, Income Taz, Revenue Act of 1921, A·rrwnd— 1923 .. 1546 ments. _ Independent County, Ark., creditsorrefunds, ifretrunswhen examined may bridge White River, Batesville, Ark. 815 show payments in excess of tax . 1504 Independent Treasury, time limit for making claims for 1505 deficiency appropriation for contingent exextension if waiver of nglgllto h§V6 tax . 462, 780, 1055 assessed, five years filing re· India Bible Paper, turn .. . . . . 1505 duty on . ... 909 allowance without filing claim, if ex- India Rubber, amination shows decrease, of in- duty on, automobile, motor cycle, and vested capital . 1505 bicycle tires ... 919 prim- claims under former laws not barred 1505 insulating materials, etc 919 to withholding agent if tax paid at manufactures of hard ... 919 source; exception .. . .. 1505 Ix0t Bg§S<;18·uYg1'0V1d€d Y0! ..--.-»... 919 norms] mtg on pg]; mgome of individuals. . 1507 OI) free , 0111 6 928 upon first $4,000 of citizens or residents. 1507 suafp or refuse. . .. 928 on net income of nonresident aliens of Indrkm jabs, Bureau of (see Indian Departcontiguous countries _ upon first _ ment). _ _ $4,000, from compensation for serv- Indmn Ajzms, Commissioner of, ieee in United States . . ...,. 1507 appropriation for, assistant, clerks, etc-. 559, 1180 in excess thereof ..,, . 1507 authorized to construct spillway, etc., to credit of personal exemption of non· _ lower level of Lake Andes, S. Dak. . 990 resident aliens . 1507 Indum Aygmqws, _ _ for dependents of nonresident aliens appropriation for constructmn, repair, etc., only if of contiguous countries . 1507 of buildings at . 562. 1183 no gain or loss in exchanges of property if heat and light to employees ... 562, 1183 for like kind or use, held for in- foragncultural erpenments on 563, 1184 vestzment, etc ..,... 1560 deticiency appropriation for buildings 53, stock, securities, etc., not included . 1560 57, 460, 782, 1054, 1164, 1169
