INDEX. GQXV Revenue Act 0 1924-Continued. Peso. Revenue · payment off excise tax on sales under iindingliictoofbfgfigafiiiggiguxdence of Pm tigrétlracts prior to January 1, facts in court proceedings .. 337
324 notice n ‘ —
nog rpquired if to other than a ilu;-tiiailinfii jiliglilixgi -Ii1i(ic?Gd 337 _ ea er ... 324 iindin - T — if tax greater than under this Act--- 324 w§·iti(i’1;-?(i? -ff)-if -2 337 if no tax under this Act 325 principal cfiicein Washington; hearings mqbg · VIL SEECIAL TAXES_ __ _ _ _______ _ _ e]Sewhgl·g_____ ________________ capital stock tax after January 1, 1924- 325 authority of members to secure testimtg on dpmggtic cgrpgrgtiong ____ __ 325 many, 3|;c__ ________ _ _________ 338 on foreign corporations ...-...-- - 325 omce assistance, supplies, etc., to be exceptions . 325 furnished by Secretary of the Publiclty of l»gturng_ ____ __ ______ __ Trg8,gury______ ___ _ _____ _ ____ __ miscellaneous occupational taxes after additional allowance for traveling ex. July 1, 1924 -·-----------.-.-- 326 penses, etc .-..- - --..._..,_____ 338 rates on designated businesses -..--. 326 expenses of, payable from internal annual sales by manufacturers of revenueappropriationson vouchtobacco, cigars and cigarettes--- 327 ers approved by the chairman-- 338 on use of pleasure boats, after TITLE x. GENERAL .u>mN1s*r1u·r1v¤ reo- · January 1, 1924; exemptious__- 328 visions ___,__,-______,,______ 339 pumshment for conducting business general revenue laws extended to this without paying tax ____. _ ______ 328 Act ____.______,_ , ..,...-_.___ 339 ¤81'¤0ti¤ Act provisions ...-..-... 328 enforcement regulations, etc, to bg -;-1*1*1,3 vur, grgup TAXES ____________,_ 331 pre3cribed__ _______,_. ,, _._____ 339 levied hereafter on bonds, written docu- taxpayers to keep records, make remgnts, eto,, in Schedule A _____ 331 turns, etc _____.-. - .-..-.,. 339 exemptions -.-..-. 332 returns may be required of any person- 339 penalty for using unstamped paper .-.- 332 not exceeding $10 may be acknowldealing in articles not fully stamped- 332 edged without oath _,.,,____,,_- 339 using uncanceled stamps, etc ---.-.- 332 returns to be prepared by collector if punishment for fraudulently reusing, taxpayer makes no, or false 339 etc., stamps .-.--...-- 332 by Commissioner; legal eEect ______ 339 willfully removing stamps for unlaw· 332 further time allowed if failure due to ful uses .---.--..---.-...- sickness- ..-...-...--. 339 possessing washed stamps knowingly- 332 assessment of tax -------.- 339 methods of canceling directed -... 333 additional tax imposed; exception-- 339 preparation of stamps, etc.; general rate if return fraudulent ..-. - - 340 laws applicable ---.-.- 333 collection of ---..-..--______ 340 sales of stamps by postmasters, etc 333 examination of books, witnesses, etc., designated depositaries, etc.; State authorized . - .. 340 agents .--.---.-.--.-..-.. 333 restriction on making unnecessary-- 340 bond, regulations, etc ..-..-.-. 333 cases settled by written agreement with Schedule A, stamp taxes- .. 333 taxpayer not to be reopened--, 340 bonds of indebtedness .---.--.. 333 findings o fact, etc., by Commissioner capital stock issues and transfers .-.- 334 not subject to review by other sales of produce at exchanges for officer, etc- -.-.-., 340 future delivery .-.-- - --... 334 decisions reversed without retroactive real estate conveyances -... 335 effect unless required by court. - 341 customhouse entries; warehouse with- assessment of all but income and estate drawals ...-...--..--.-..- 335 taxes to be within four years--, 341 foreign passage tickets ...-.-.-. 335 no proceedings for collection to be proxies; exceptions ...-...---...-.- 336 brought after Eve years ..,. 341 powers of attorney; exceptions . 336 exception in case of fraud .. 341 playing cards __,.,.,._.,.. 336 collection by distraint, etc., after asproperty insurance policies by foreign B€SSm€¤iS ¤18»dB- - .. 341 corporations, etc _ - 336 suit authorized without assessment-, 341 reinsurance exempt- . 336 provisions snbject to bar of statutory aflixing stamps; penalty for failure-- 336 hmltégtlcns .. T . 341 mmm ix. noiuzn or TAX Arrnans .. 336 no prosecution authorized unless increated of not less than seven nor more dictment, etc., found within than twenty-eight members, for five years 341 two years ... - 336 absence from district not included-- 342 appointment by the President and not applicable to prior offenses ..--- 342 Senate ______ , ______--___._.-. 336 time extended in complaints before subsequent terms .--- - - 336 00111¤1$SSi0¤81'S ----------.. 342 retiring member not permitted to prac- not applicable to Government oftiee before Board for two years-- 337 _ ficerS---: 342 quorum; gligirmgng s€al_- ,., 337 pl'l0l' p1’0C€6dlT.\gS l1Dd8l' foI'H181' laws to hear and determine appeals in income not affected ... 342 and estate tax deiiciency and refund authorized for erroneously colabatement claims _________-.._ 337 lected taxes, penalties, etc--_.-- 342 divisions of Board to be assigned- .--.- 337 repayment of judgments, etc., against appeals to be decided by ... 337 collectors.-- ... T .. 342 tinality of decisions of, unless re- for damages against officials .-.- - 342 viewed by Boerd_ ____._______, 337 report to Congress . - ... 342
