INDEX. coxm Reserve Ogcersf Training Corps, Army- PW'- Revenue Act of 1921—Continued. Yue ontinued. parts of, repealed: Title VI, Beverages deiciency appropriation for quartermas- Tax, taxes on soft drinks, etc- - - 352 _ ter supp1ies-- 59, 62, 699, 701, 762, 1350 Title VII, Tax on Cigars, Tobacco, hospital treatment, etc., to members of, and Manufacturers Thereof 352 injured at training camps .. 365 Title VIII, Tax on Admissions and tranxzportation home upon termios- 365 gues, on expiration of thirty lon 0 ______ _ ____________ ____ 3, g ________________________ 352 subsistence until furnished ... 365 Title D2, Excise Taxes, on designated buns,] egpeneee, etc., in ease of death 365 articles __________________ ;_-_ 352 UH BT ----.-.---.-... on jew etc. sales, on e im- Reserve O_#icera’ Training Corps, Naval, tion girgiirty days T1},- 352 provisions for establishing 1276 Title X, Special Taxes, 35 of June 30, Resident Commissioners, 1924 _____________ _ __________ 352 appropriation for compensation of-, 581, 1289 Title XI, Stamp Taxes, on expiration for expenses of .,,._ 582, 1289 of thirty days . 352 fo1' ¢}61‘k hire .. 585, 1293 Title XII, Tax on Employment of amount e§tab¥shed fortelerk hire for; 2 T 1C)li1}d Labor- .._,_.,..._.. 352 H10 6 0 aymeu . 15 it e II of certain administrative compensation og after March 4, 1925-- 1301 provisions ___________________ 352 Hnmediately available . 1313 repealed portions in force for collection “Reataurationen," Sloop, of accrued taxes, etc _-__ _ ___, __ 352 medal to be prepared commemorative Revenue Act of 1924, of landing in United States first '1'ITLE 1. hnivniux. nmmwrnous -..-------- 253 shipload of Norse immigrants on title of Act .._,-__----_---___----- __ 253 board of . 1096 meaning of terms; "person" .---..--- 253 Resurrection Bay, Alaska, "c0rporation"; "d0mestic"; "forpreliminary examination, etc., of, break- eign" _____,--_-___-____-,___ 253 water, etc., to be made 1197 "United Stain" .__.,---__-_-,-___ 253 Retired Ojhcers, Army, "Secretary”; "Commissioner"; colstatus of, detailed to duty at schools, etc- 1099 lector" __-,-_-_-_-_,-__-___,_ 253 Rctiremmglgif Classified Civil Service Em- ;;ta.51pa.yer" _-_..- E -,--_--__---_- 254 yeas, m' `tary or nav forces of the appropriation for expenses of Pension United States" ---.--- - --,---- 254 Oliice executing Act for - 414, 1164 "inc1udes"; "including" ----------- 254 for expenses of Civil Service Commis· mmm 11. mconm ·nx ..---..-..---. 254 sion under Act for ...-- 523, 1201 general provisions .-.---.---- 254 Retirement of Foreign Service Ofieers, meaning of terms .--.. - ...--- 254 provisions relating to ..--.-.. 144 dividends; distribution of profits con- Returns of I rwomc Taxes, strued .-. 254 to be public records, when tax deter- gain or loss; basis of determining mined by Commissioner ... 293 amount -.- - .- 255 inspection only upon order of the · recognition of, from sales or ex- President, etc 293 changes ,...-... - .-..--.-...-. 256 data from, to be furnished designated degletion and depreciation after committees of Congress 293 ° ebruary 28, 1913; before March inspection by order of committees, 293 1, 1913 . ? 3 . i--.i.- 258 etc .. inventories; use o , to eterm ne u- access to corporation returns allowed come ._...-----...-.. 260 State officers upon request of net losses; items considered as ... 260 governors 293 computation of tax for Hscal years; for allowed shareholders thereof 293 calendar years 261 punishment for unauthorized di- capital gains and losses; method of devulging information from, by--- 293 termining .-..-..- 262 detailed list of taxpayers to be prepared tax levied on . 263 annually for inspection in office earned income; term construed ...- 263 ` of collectors .. 293 credits allowed for, in income tax 264 Revenue Act of 1917, individual income tax 264 deficiency appropriation for collecting 58 normal; nonresidfznt gliensuh ,- taxes under --... - surtax; mines, oi an gas we s . Revenue Act of 1921, net income defined 267 income tax credits or refunds for excess gross income defined .. 267 payments, time extended for items not included .. 267 allowing claims for; taxable year nonresident aliens ... 269 1918 included- 22 deductions allowed 269 parts of, repealed by Revenue Act of items not deductible .. 271 192% TN716 IL I¤°0m€ Tax, as credits allowed; family exemptionsu 272 of January 1; 1924 ----—··----- 352 nonresident aliens from United Titlellelgéf Estate Tax, on passage 352 States scumes ____ _ ___________ 273 Title v, Tax on Telegraph and Tele- asgembegtof Q“’”“°”*"PS ------ —— phone Messages, thirty days as ‘“ PS au ms S"-: ········ 1 ···· after enactment of Act _________ 352 evasnons of surtax by incorporation-, 277 redemption of unused transporta- Paytfmnt oftuat foume ----—·—--—- 277 tion mx exeepted"- .. 352 cred1t for taxes pmd --- 279
