INDEX Revenue Act of 1942-Continued. Income taxes-Continued. Page Stocks- Acquisition through exercise of rights, holding period-------- Certain transactions in, not deemed trade or business ----------- Sulphur mines or deposits, percentage depletion for------------ ... .-- Surtax- Corporations --------------- Individuals -------------------- Tax Appeals, Board of, extension of period for filing petition with-_ - Treaty obligations --------------- Unconstitutional Federal taxes, re- covery of ------------------ Victory tax --__--_---------__---- Collection of tax at source on wages-------------------- Definitions------------------- Penalties-------------------- Receipts ------------------- Tax collected at source--
Withholding agent; return and payment by ----------- Effective date----------------- Expiration date and definitions--. - Rate and computation--------- Credit against victory tax- -- 885, Imposition of tax------------ Limitation---
Post-war credit or refund---- Returns ----------------- Specific exemption---------- Victory tax net income-------- War losses------------------------ Wash sale losses, effect on earnings and profits------------------- Western hemisphere trade corpora- tions------------------------ Withholding of tax at source------- Internal Revenue Taxation, Joint Com- mittee on, power to obtain data-- Lien, notice of, requirement of filing-_ Military or naval forces of United States- Definition---------------------- Postponement of tax liability in cer- tain cases--------------- Miscellaneous provisions ------------- Naval forces, postponement of- tax liability in certain cases ---------- Postponement of time for performing certain acts, by reason of war----- Prior revenue Acts, amendments ----- Processing taxes- Claims for refunds, procedure----- Exemption of palm oil used in manu- facture of iron or steel products- Revenue Act of 1942-Continued. 847 875 840 805 802 876 808 856 884 887 887 892 891 888 891 894 892 884 893 884 887 886 887 885 884 852 841 838 808 970 957 970 962 954 962 961 954 967 980 Rice: Loans on, by Commodity Credit Cor- poration--__-------------------- 767 Parity payments, appropriation for --- 693 Richardson Highway, Alaska. See also Palmer-Richardson Road, Alaska. Appropriation for construction, etc --- 105 Rifle Practice, National Board for Promo- tion of, appropriation for ---------- 628 Rincon Irritation Project, Calif., appro- priation for----------------------- 518 Rio Grande Canalization Project, appro- priation for ---------------- 475,477,600 Rio Grande Project, N. Mex. -Tex., ap- propriation for operation and main- tenance------------------------ 53 LXXXV Public Salary Tax Act of 1939, amend- ment------------ _ _ - -_______ Refund, suit for, bar in other suits --- Review, Board of, abolition; transfer of jurisdiction ----- ____........... Social security taxes, automatic increase in 1943 rate, nonapplication ----- Stamp tax- Amendments --------------------- Insurance policies ------ __-__. __-- Suit against collector, bar in other suits_ Tax Appeals, Board of- Change of name------------------ Transfer to, of jurisdiction of Board of Review------------------- Tax Court of the United States, redesig- nation of Board of Tax Appeals as_ - Terms, meaning of------------------ Transportation tax. See under Excise taxes, this title. Undistributed profits tax, additional credits for _---- ----- ------ ---- Victory tax. See under Income taxes, supra. War contracts, renegotiation of------- Mitigation of effect of, or disallowance of reimbursement----------- Review, Board of, abolition; transfer of jurisdiction ---
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Revised Statutes: Section 850, amendment ----------- Section 1305, amendment----------- Section 1306, amendment------------ Section 1407, repeal-------------- Section 5200, amendment ----------- Revolvers, mailing of, to personnel of U. S . enforcement agencies--- ... ... RFC Mortgage Company, appropriation for... --
Rhode Island, Atlantic Seaboard fisheries, consent of Congress to interstate com- pact----------------------------- Page 967 956 967 981 957 955 956 957 967 957 801 954 982 964 967 1088 1057 1058 745 356 141 403 267
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