2248 INDEX. Revenue Act of 1918—C0¤tinuod. P¤8•· Revenue Act of 1918—C0uti.nued. Pm- ’l'!'!:'LE u. mconm ·nx—c0ntinued. Tum vr. -:1.1 on BEVEBAGES—-COH131Du6d. mdividuals, income defined; partnerships tax on still wines-- . . .-_ .. 1110 and personal scmco corpomtnon 1070 gpukling wines 1110 estates and trusts 1071 oor tax .,. 1111 accumulated corporation prohts. .. 1072 stamp provisions .. 1111 payments at source ... 1072 fortifying tpuxe sweet wines ... 1111 credit for taxes .. 1073 removal 0 domestic wines, for export, etc. 1113 returns. ... : 1074 production oi noubeverage spirits. 1113 corporations, tax on net mcome , . . . 1075 punishment for evadiug tax, etc 1113 exemptions 1076 fruit distilleriesg meters, etc., requireincome defined; net; gms ... . .. 1077 ments . ... 1114 deductions. . . 1077 survey of distilleries .. 1114 credits . . 1080 uuusgorting alcohol in tank cars, etc. . . . 1114 payment at source ... . .. 1080 truit randy exeggvtiom . 1114 credit for taxeq ..,... 1080 gin may be bottl in bond without tax. . . 1115 retumr of ailihated corporations .. 1081 penalty for withdrawing beer, etc., from
provisions; installment unstamped packages, etc ... 1115
payments . 1082 Bogermizsible transfers - . 1115 recmptsg refunds penalties . . . . 1084 drinks, etc.; tax on sales by producers, returns; diyndond; by brokers 1085 etc ... 1116 information at source .. : .. 1086 ales at soda fountains, ice creamparlore, made public record; statistxcs . 1086 etc . .. 1116
for forgugu . 1087 mm vu. mx ox cmuzs up rosacco 1116
citizens of Umtod States pcnmons; limi- sales by manuimcturers of cigars .. 1116 tation . . ... 1087 cigzvues ... . ... . .. 1117 collection in Porto Rico md the Philip- bel requirements - ... 1117 pines. . . . . . . : 1087 for .. . . 1117 ·nr1.z m. wn rnorrrs nm ucsss morrrs to and snuff,. ... . ... 1117 nz .. 1088 packages for . . .. 1117 general definitions . . 1088 door tax for stock on hand 1118 tax imposed for 1918 .. . . 1088 cigarette papers and tubes: .. 1118 thereafter . 1088 leaf tobacco dealers; provisions regulating. 1118 exemptions; gold mining ... . . 1 1089 mum vm. mx on Amussrons nm mms. 1120 credits . . .. 1090 admiions; theaters, etc. .. . . 1120 excem profits 1091 cabarets, etc .. — . 1 121 net income determined ... 1091 exemptions ... . 1121 for prewar 1091 dues; social, etc., clubs .. 1121 invested capual 1091 initiation fees .. . .. 1121 deinition of terms used ..,... 1091 collection, etc . . 1121 items excluded"-: .. 1092 mu 11. mxcrsn mxns ... 1122 determination by Commissioner ‘ . 1093 ales by manufacturers, etc., of deignated by comparison with similar business. . 1093 artmles ... . 1122 reorgauizations; existence determined . . 1094 computation if sold at less than market tax for Escal year ending in 1918 . 1095 price for personal benefit _. . 1123 in 1919 - .. 1095 works of art by other than the must 1123 partnerships and personal service cor- returnsand payngsmt of tax 1123 pontions ... . .. 1096 nies b dca.1crs; articles dewslod ..·.» · - 1123 returns required of corporations. . .0 ... 1096 jeweiyl uxnsqsocaa, cpu goods, ebc.. 1124 incometucu slesof mmequvilorgaswells, moving picture esqes, etc, ... 1125 limited .. - 1096 sales by dealers; tmlet articles, gmc ... 1125 nn: xv. :¤s·r.~.·m rn: . . 1096 pmpnetary and patent med1cme, etc. .. 1125 rates imposed 1096 collecuous 1126 value of net. estate 1097 mmn x. srzqxu. nxns -.. 1126 deductions .. . .. 1098 on corporations; domestic 1126 returns, payments, etc . 1099 foreign. .. - .. . 1126 offenses punishable 1101 mutual insurance companies . . . 1126 mu v. mx ox mmsroarauox nm crmmz on designated occupations; brokers; . . 1126 ncumnzs . 1101 theater proprietors; exceptions . 1127 transportation; freight, expres, and , cixcuses ... _ . . . . 1127 pamenger . 1101 other public exhibxticus; exceptions 1127 oil by pipe lines ... 1102 meet fairs .. . 1127 telegraph, telephone, and radio service. . 1102 bowling alle and billiard moms. .. 1127 collectmus, etc . 1102 shooting gallsezies . . - 1128 insura¤ce;_life . - 1104 riding academies .. . 1128 marine, mland, and the 1104 automobiles for hire . ... . - . 1128 ca.sualty.- ... . ... . . 1104 brewers, distillers, liquog etc. returns to be made 1104 where business pmlubxted by local mu vz. mx on nmvnucns . 1105 laws z . 1.128 distilled spirits manufactured, produced or no exemptions from pumshngeut, etc- . 1128 imported .. _ . : .. 1105 — mannxfactuxers of tobacco, cigars, and suspendon during prohibition 1105 cxgarettes, on sxlesof pmceding year. 1128 regulgdous .,.. . 1005 owners of pleasure waberpraft .. 1129 mcufigd ix-iu . . 1108 credit, etc., for tax paxd under former fermenteglp liquors . . . - 1109 law . .. 1129 natural wine defined 1109 dealers, etc., in specified narcotics .. 1130
