INDEX. 2101 Income Tax, 1918—Continued. P¤¢¤· Income Tax,1918—Oontinued. Poco. examination of returns; recomputation 1083 punishment for unauthorized disclosing, credit or refnmd if excem pmd . . . .. 1083 _ etc., information from returns of 1146 payment of dedciency . 1083 questions relatlgguio, to be submitted to additional tax if understatement due Advisory Board ... 1141 to negligence . . 1083 Inoomes, Source; 0]; penalty tax in addition ii retums detailed returns of fixed gains, pronts, etc., fraudulent, etc . . . 1083 paid to other pergso etc., to be immediate payment if returns made by made annually fromnhl, if $800 or hrglregue official.. 1083 more, 1917 .. , ..,... 337 time 't or makmg` assessments, ring- if $1,000 or more, 1918 .. 1086 ing sui etc . . . .. 1083 , D. C'. not applicatlile in false returns . 1083 repealed, National, German·Amorican Aladditional tax 1f rmpaid when due; abate- 1083 liauce ,,,.,, , ,,,,,,,,,, , ,._,,_,,__ 917 _ ment etc . ... Incr th N ako N val Estabnotice of of payment inferred ... me lishrifentgvy (M R yment o e orcementexzpenses . ... d iic1en' ti f expediti rpxilmediate payment demanded if sch! of 8 cocri'st1s:i)<?tii)>i)S:tc(l:1of(i•rddihnnal go`: taxpayer prejudice collection . . 1084 podo boat destroyers ,,__________,_ 371 £Om¤¤¤¤1>¤o¤ of wont - -·----·--------- 1084 limit of cost increased of forty-ei: ¤ubm¤— nd accepted if not in default; suspen· jnoe ,___,_,_,..,,,.,..,...,,,, 216 ¤i¤¤ o octioo - -·----------·------· 1084 Incurred Obligations, Army Emergency 1918, l`8CBlpl8 OD IBq`l1%t, fb! other tl]8D S'l3mP hom appropriate item; of Army mg xxi; use by debtor so on- 1084 Iwkb appryiauqus for mm . . .. eva --·.·-‘-'·-.--.-··..-... I ucl credit or refimdifremmsshow payments inembemed¤:,mpe¤¤¤¤¤besevedwbs iu excew of tax . . . 1085 enemies __________ _ ______,_,_______ 416 time limit for claims for- --·- Z ·---···--- 1085 on February 3, 1917 . . . 416 penaltgéor ¤o¢1>aymzt=¤, m¤kmzm¢¤¤¤·t 1085 erroneousnamestobe stdcken off, .. 416 ¤>¤¤·¤m¤‘ eié `féi "ww " ```'`` mom ``'```` lb "iéil 1086 ’“""’,,,,,,‘°"”“’,],,,i,,,,· 'ZL’,,""'.%’f.,.,·-,..1 of 1,,,,,;... of make returns etc . 1, my " - Sm, ’ oorporatiousto makeswom returnsof divi- 10,¤1;: _________ 415 dends, names of stockholders, etc. . 1085 c0mPu1m,.y testimony my be mquimi 415 brokers to make sworn returns of busmes [,,,,1,;,,,,,,,;,,, Bond, done; details. ... . .. :.. 1085 mmptuon ’ _________________ _ 1135 mmm to be me by eu mmm mm we mms étxlitlx on " 321 earl to others $1,000 or more . 1086 . . ' ’ `'` J -,81 · Indemmty, me Mm: mae, by m States officials ... 1086 . . . md . i details required 1086 “PPr°Pm"u°n fos d r . v md of interest on corporation bonds, regard- collect 011 d°hV°rY¤ °m°°u° · · · 749· 1196 16,,8 of amount _________________ _ _ _ _ 1086 for_reg1stered mternatiomal ... _ . . . 749, 1196 of collection of foreign dividends, etc. . . 1086 d°&°‘°P°Y “pP'°lm°'t'°u f°r· mgmmmd . . mternational .. 1041 names and addremes of recipients on de- for insured 1041 d . 1086 ‘‘`' I '‘’°`'’'’'‘`‘'` for and each year a1'1»£1·_ _ _ _ _ _ _ _ _ _ _ (SCG obligations of United States excepted. 1086 . ?l:’° Goverllmeut nl? °Y°°°)& tax returns to be pimic records .. . 1086 Pmmb;&;’A15€l:g“ig1;;€stl;x wig 8;;) °P“'t‘ 383 'nspect restn ... 1086 . . ··---·- me *~'?“<»¤m$·»*¤~·e mms e- §xsz*:sc1%.?:;’.¢*.s*::*2;·*t1s2;:.?:s‘el 383 e tax .. 1086 _ byciiiinority stockholders . ... 1086 C°1“mb“· -·---····-··--·--·-·--·-· 498 purglshment fgr divulging information Independent Treepyury, _ lll awfully y ...,. 1086 e. ropriation or contingent expenses. . . 119, 642 list of income taxpayers to be kept in office pfgr salaries, assistant treasurers ’ offices 780, 1234 of collectors, etc . . 1087 deficiency appropriation for contingent statistilcs lpgd incomgh etc., taxes, to be pub- for a3§1P§gg•?1 -·--···--·· , -··· -·-··-· :;,30. 825 5 Annu y _______ _ _,_,,_,.,_,, 1087 1 licenses required for collecting foreign _ Offices ·········--·-···-·-······--- 184 mvmende, coupons, etc .. . 1087 IMM Rublm, , regulations to obtain information, etc. 1087 ¤PP*’°P¤°·u9“ lm d°V€l°Pm8 mmdmdo of punishment for collecting without, ., 1087 i qu3:htYv e¢o.._of: -·-~-··· · —--------·· 808 citizens of possessions, but not citizens or Iodwo Adlmfdy C°"'·m'*!·$'*·°"'·€" of. residents of Umm stem, liable 011ly opproprmvon for, oemomt, clorke, etc. - 794. 1248 on income from United States Indian Agencies, sources _______ _ ___________ e, Z ,._.,. 1087 appropriation for construction, ygpajyy gtow collections in Porto Rico and Philippines of buildin at . 564 by insular Officers. .: .. 1087 heat and ligilz to employees' quarters, fefufns required; l.lIDlt3llOI1B 1087 not included in limit of compensae msular corporation income tax not al- tion ___,_________,______,__,,,._,,, 564 loiwed is cgedilg, etc. .i. . 1. . , .1 .. 1088 d {pr agricultural experimengsuoii farms. . - z65 amen men,ec., yinsuaregisatures ecie 'ti fr 'dmgs` . 1 authorized . 1088 my appmpm on ° 380,840, 1030 120808°——vo1. 40, PT 2——52