INDEX Tariff Act of 1930-Continued. Amendments-Continued. Firewood and other woods, exemp- tion from duty ----- _ __. .___ .- Lead, temporary free importation - _ Limestone for manufacture of ferti- lizer, free importation_________ Newsprint paper, standard, free entry, time extension--_ _ __ _ _ _. Personal exemption, additional -_ _ - Platinum foxes and platinum fox furs, inclusion in dutiable list- _ Synthetic rubber scrap, free importa- tion of-_________________.... . X-ray film, exposed, free importa- tion ---- ____________________ Racing shells, suspension of import duty __ --
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Trade agreements, funds for effecting provisions relating to----. - __ _ __ _ Tariff Commission: Appeals from decisions, jurisdiction of Court of Customs and Patent Appeals .... -- ___ ...-.-----
Appropriation for--------_ ____ ___ ___ Commissioners- Participation in certain proceedings, restriction on payment ________ Salary rate ---------- _-__.__.___. Trade Agreements Extension Act of 1948, report to President under; deposit of copy with Congress___ Tariff Duties. See Customs Duties. Taunton River, Mass., works of improve- nent, adoption and authorization._ _ Tax Court of the United States. See under United States Courts. Tax Research, Division of. See under Treasury Department. Taxes: Admissions tax, exemption of hospital- ized servicemen and veterans when admitted free ---------- ___ ___ __ Alaska, property taxes; valuation __- - Beer, imported, tax on; rate ------ . _ _ Employment taxes- "Employee", definition------- Withholding at source on wages- Exemptions ---- .- _________.__- Percentage withholding- __ _____-_ Reduction ------- ___ ... .. .. ___- Wage bracket withholding - ____ Biweekly pay-roll period- _____. Daily or miscellaneous pay-roll period ----- -------. .. .- Monthly pay-roll period..- ... . Semimonthly pay-roll period. -- - Weekly pay-roll period ----. .. . Page 20' 55! 58; 382 24' 16: 34 17( 242 30( 943 191 191 191 1053, 1054 1172 504 302 1171 438 113 130 130 130 131 135 133 132 130 Taxes-Continued. to ---- ------. ..-- --- - -__ . __- Gifts, etc., for institutions under juris- dictions of designated departllents, exemptiot i-ol
__ Income taxes- Aircraft of foreign registry, exemp- tion of earnings------__ ----- _- Blind- Deduction for, repeal ------. -- - Exemption for ----------- __. - Credits against net income for normal tax and surtax-_______________ Declaration of estimated tax --... -. Estate, credit against net income --- Exemptions allowable -- _ -- -__ ___ _ Fiscal year taxpayers-._--______.- Gifts, etc., for institutions under jurisdictions of designated de- partments, exemption -__ _-__- Husband and wife . ---..---- _ Joint returns
___.____ Splitting of income -------.- -- Standard deduction in case of joint return------------_ _-- __- __ Medical expenses, deduction for--- Normal tax, reduction ----- .. -.. .- Reduction ............ -- .- ... .. .. Returns, requirement of .- -- --- -- - 127 72 210 114 112 112 113 114 112 136 72 114 115 114 114 116 111 111 114 CXL I r I I I I Estate tax- Bequests, etc., to spouse- Computation of adjusted gross estate-------------------_ - 119 Definition ------------ _---. -- - 120 Disclaimers -- .--- . __---------__ 121 Gift tax credit ----------------- 121 Marital deduction ------ ____ _ 117, 1214 Life insurance, etc., with power of appointment in surviving spouse --------------- 118, 1214 Optional valuation -------------- 123 Property previously taxed -------- 121 Community property, basis of sur- viving spouse's interest -------- 124 Community property amendments, 1942, repeal ------------------ 116 Gifts, etc., for institutions under jurisdictions of designated de- partments, exemption------_ _ - 72 Life insurance beneficiaries, etc., lia- bility------.----- -------- -- _ 124 Excess profits, deferred, time extension for assessment --- _- -- . ____---- _ 388 Fiscal year taxpayers ---------------- 136 Gift tax- Community property, gifts of------- 12.5 Marital deduction ---------------- 125 Technical amendment ----------- . _ 127 Third party, gift by husband or wife Page , o
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