2054 INDEX. Ezmnlnerr, B¢mk—Continued. P¤8•· Profits Trax, 1917, War-Continued. Paseperforming other service for pay to banks, mvested capital means monthly average etc., forbidden 970 for the year -.-.·---·---·-·--- - 306 unauthorized disclosing infomation by, stocks, bonds, not Federal, nontaxable fm-biddg? ____,_____,_,_,,,,,,.,,_. 970 assqitstiedbonowed money, etc., not 306 punishment or : ... 971 inc u ... _ .. .. Emmipri 8 _ Peymow ration or partnershr · cash paid in·
etc . 742, 1175 Forpotansible property paid for stock":} 306
en awroprration for fees .. 31 es.me_ surplus, etc., employed m
léirogéé rlolscg War-Profits and . :&.f...£(;élé .. w
- ts pa n , e . or s .. 2 . provisipgiéertlating to,aixn ’Revenue Act of 1088 gogitiwill, arid):lther· intangibles; l1m1- 306 ,,..,.,.,.,,, . ons ... . questions relalzinggo to be submitted to individual; cash paid_ value of tan- Advisory Board ... 1141 Eggs property paid into trade, etc., E“”’” ""’·’“’ T2: “’"· ”""· d mum g 779 - mgm ‘‘‘· ‘ z 21 ‘‘‘‘‘ ‘ "°° ro tronr an . m epro y,raemar e.· dggcigrlllgy appropriation lor ameming and limitation. .. . _ . I 300
. 4 foreign gogiorations; proportion of, from
construction terms used; "corpom- 302 um States . _ .. {rb i 306 tron . . .. aime usmess m con "domestic,’* "foreign,’* "UnitedStates’* 302 of same persons, etc :. . . 306 "taxable year;" iirst year 1917 . . . 1 . 302 tu on busines with nommal or no capital; corporation iisnl year; for 1916 ... 302 deductions allowed domestic corpor- "prewar period;’* calendar yeas 1911- ations, , orresidents 307 1913 . . 303 deductions wed if capital not satisfac- "|1ade’{ and "bmimmf’ include pro- torily determined .. 307 fegions and occupqtmm ... _ 303 domestic corporations {3,000, pro- "net moome'* od foreign corporauons, portion toaverage busme¤.. 307
·‘‘‘‘‘‘ e;g.;:;;sz `3°“ "“'°“°¥i"""° ““‘%...“‘€2,*'2"“"”* ’°.i.n‘*°°* `
percen an proportr verage income . . .. 303 businem ... 307 basis of computation; rates . . .. 303 regulations for dete to be made., 307 inooanejrom every source of uade or 303 partneiahip returns req fsgrggr) foreign, 307 usmess ... . ... ving net mcome o , no or businem exempt. . . 303 domestic, with net income of $6,000 . 307 exeexns; qederal, State, etc., odioers 303 generntliorevennrg lawusfapplieabletz .i)g.fi1}. 307 emoyees regulans,e.;‘ormation - exemptedpcmporatiom etc ... 303 nished . .. 307 incomes from weekly payment insur- former excem profits tax repealed . Z .. 308 ance - . _ 303 payments for, crdited to tax herein . 308 foreign corporatiom, etc., less than refund of excess .. 308 33,000 ... Z . Z ... 303 mnnition tax for 1917 reduced . .. 308 deductgpcns; domestic corporations, $3,000, 304 parepealai %;1§. .. é 308 p•rc¤ei¤1i{;i¤6£ir1rii»}id¤}£»ié,¥s,66b§ am mama ot esemmr tax . szc foreign corporations, without cash ex- allotments 326 emptron ... 904 credits all etc.; limit . 326 determination by Secretary of the 804 penaltgezfor mgm.; ... 327 Treasury .. paymen y cern ea o e ess if no prewar busine? eight per cent, and uncerti.’¢ied checks 327 arid $3,000 for omestic corpora- 304 receipts frlzggyment of, gay deposited 504 tions. . m etc.; con `trons .. eight per cent and $6,000 for domestic Exchange Brokers partnerships, and individuals, .. 304 returns of all dealings with customers to be of trade, etc., substanually continuing 304 d mulrsade by. . 336,1085 rewar e nce ...,... ,,,.,..,..,.. 336 1085 by§ecretaryof the’l‘ressnryifnopre- Evcho$igeg,ert‘;llGra~i1r, _ _ ’ if Wat b\1SlD€S . _ . . . : . . 304 regulations governing dealings m necegakpigcrentagempf mcgfme to cing nes ageéiuthmized, to prevent evil 280 9%- ·_ ·-·----··.-.. , ..-.·.·... I 304 regulations to regulations to determine ... .. . 304 tions, etdl, of wheat or tlour at, asemrnsngc of tax; claims for abate- 305 authorized ... . . 1349 men e .. es, ues refund of erroneous, etc., collections. . 305 stag; tax on sales, etc., for future delivery ascertammgmt, and returns of corporation at 1136 net incom§ for 1911, 1912; income war revenue stam tax on sales, etc., on- . 322 tax includ - .. 305 Excise Taxes, 1917 R’ar, for 1913·_income tax included and tax levied on sales by producer, etc., of autopard dividends deducted - . : .: - 305 mobiles, motorcycles, etc .. 316 foraetgxapgg year; tax paid dividends 305 mechanical rmisicaltcinstruments, talk- 3 6 uc ,..,.. . ... mg G, 0 - . - . . 1 partnerships or individuals; tax paid oving—picmre Elms, ot posed .. 316 dividends deducted _ . . . 305 mpositive, ready for pgojegion . 316 other deductions allowed partnerships- 305 jewelry . . , , ,,,.,,,, 316