INDEX Taxes-Continued. Excess profits tax-Continued. Fluorspar, inclusion as strategic min- eral ----
___________ Invested capital, credit based on --- Mining operations, etc., nontaxable income from ----------------- Natural gas properties, nontaxable in- come from. - -
___ ___ Rate, increase in_ -- _________-__- Reduction of credit based on invested capital in certain brackets ----- Refund, post-war, limitation________ Relief, publicity of_- ___ ___ ___ ___ __- Returns, consolidated- Exemption, specific, increase in --- Privilege extended to certain cor- porations---_--------______ Strategic minerals, mining of certain, exemption-___________________ Taxable years to which amendments applicable---------------__ _- Timber operations, nontaxable in- come from-- -------- _----_ Vermiculite, inclusion as strategic mineral-----------------_ __ _ Excise taxes- Admissions,-
.----------.
Articles classifiable under more than one section ----------------- Berths, seats, etc---_------.-___- Billiard tables -------------------- Effective date------------------ Exemption for hospitals---------- Bowling alleys--------------------- Effective date------------------- Exemption for hospitals---- ____- Boxes or seats, permanent use or lease of --------------------- Cabarets------------------------- Effective date------------------ Reduction in rate -----------. Cordials ----------------------- Distilled spirits- Drawback on------------------- Floor stocks tax----------------- War tax rate------------------ Dues ----- _-------------------- Effective date------------------ Exceptions ------------------- Electric light bulbs and tubes ------ Fermented malt liquors- Floor stocks tax --------------- War tax---------------------- Furs--------- _ - --- ------ ------ - Government transportation, exemp- tion----------- _ -- -- _- -- -_ - -- - Governmental exemptions, termina- tion of certain-- ------------ Initiation fees------------------- Page 55 55 55 56 53 55 59 55 54 50 55 53 55 55 61 62 61 61 63 64 61 63 64 61 61 63 273 61 68 67 61 61 60 63 61 67 61 61,63 65 64 61 Taxes-Continued. Excise taxes-Continued. Jewelry -------------- . _-.-__ Exemption of silver-plated flat- ware ------------------ Leases, conditional sales, existing con- tracts, etc -_ _-__-- _______- Liqueurs-----_ _____ _____ . .. -- --- - Luggage- Manufacturers' excise tax, suspen- sion of
.-
___ Retailers' excise tax ..-------- Membership fees ----------------- Perfumes, imported ------------ Pool tables ----------------------- Effective date ---------- _-- Exemption for hospitals --------- Roof gardens --
Effective date' ------ _----_- Reduction in rate -------------- Seats, berths, etc ------------- Silver-plated flatware, exemption --- Telegraph, telephone, radio, and cable facilities - --- --- --- -- Effective date --------------- Tickets sold outside box office ----- Tires and inner tubes ---
Toilet preparations ---------------- Transportation of persons ---------- Vacuum cleaners, repeal of manufac- turers' tax --------------- War taxes- Increases in rates ------------ Reduction of rate on cabarets, roof gardens, etc -------
Termination . . -... -. . Termination of hostilities, date of, definition---------.. . .. .. .. Wines- Floor stocks tax--------------- War tax rate-------- --- Exemptions, Public Health Service officers -------------------- Gift tax, discretionary trusts--------- Income taxes- Acquisitions to avoid------------- Adjusted gross income ----------- Aliens, nonresident- Deduction and withholding when brought into U. S . under au- thority of War Manpower Commission ------------- Nonallowance of optional standard deduction----------------- Alternative tax ---------------- 26, Amendment of tax table ------- Manner and effect of election ---- Back pay attributable to prior years- Barite mines, percentage depletion for---------------------- Page 61 69 62 61 64 61 61 61 61 63 64 61 63 273 61 69 61 63 61 64 61 61 69 61 273 63 63 68 61 689 71 47 235 50 238 232 647 234 39 44 CXIII
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