764 SIXTY-FOURTH CONGRESS. Sess. L OH. 463. 1916. “°°'“ M they are each hereby made personally liable for such tax, and they are each hereby indemnifiedagainst every person, corporation, association, or demand whatsoever for all patyments which they shall _ make in pursuance and by virtue of this ti e. _ _ §,,';§,°,,'§?,[°’“‘“”’ ’°’ In all cases where the income tax of a person IS withheld and deducted and paid or to be paid at the source, such person shall not
- ""‘-P· ’°‘· receive the benefit of the personal exemption allowed in section
seven of this title except by an application for refund of the tax unless he shall, not lem than thirty days prior to the day on which the return of his income is due, iilewith the person who is required to withhold and pay tax for him a signed notice in writmgclaunrng the benefit P . of such exemption, and thereu n no tax shall be withheld upon the 1>€Z°A°°c§ my mss amoimt of such exemption: gorcmkled, That if any person for the ’°"°'“““"· urpose of obtaining any allowance or reduction by virtue of a claim For such exemption, either for himself or for any other person, knowingl makes an false statement or false or frau ulent representation, he shall be liable to a penalty of not exceeding $300. , . ,,,,,,°',‘}‘,,'},‘,ij'°"“""“"i°' And where the income tax is paid or to be paid at the source, no ,°K°¤¤**¤¤¤¤¤*·* *°* °l· person shall be allowed the benefit of any deduction provided for in wm` sections five or six of this title unless he shall, not less t an thirty days T°b°m'°‘°’°"'°‘ rior to the day on which the return of his income is due, either (1) Elo with the person who is r uired to withhold and pay tax for him a true and correct return oflliis gains, profits, and income from all other sources, and also the deductions asked for, and the showing WM °°“*°°*- thus made shall then become a part of the return to be made in his behalf by the person required to withhold and pa the tax, or (2)
make application for deductions to the collector of the dis-
&’gg'_;“°,¤°,m trict in which return ismadeor tobe made for him: Provided, That eameuens when any amount allowable as a deduction is known at the time of receipt of fixed annual or periodical income by an individual subject - to tax, he may file with the person, Erm or corporation the payment a certificate, under tpenslty for false claim and in such orm as shall be prescribed by e Commissioner of internal Revenue, stating the amount of such deduction and makingha claim for an allowance of the same 'nst the amount of tax otherwise uired to be deducted and wiiigiihhl at the source of the income, az? such
shall likewise become a part of the return to be made in
is e a . .g§,°§T""* °°°" by If such person is absent from the United States, or is unable owin to serious illness to make the return and application above provided for, the return and uzplication may be ma e by an agent, he makin oath that he has s cient knowledge of the affairs and property ol his principal to enable him to make a full and complete return, and Tu to be Mmcld that the return and application made by him are full and complete. fromintemton bonds, (c) The amount o the normal tax hereinbefore imposed shall be °°°‘ deducted and withheld from fixed or determinable annual or eriodical gains, profits, and income derived from interest upon bonds and mortgages, or deeds of trust or other similar obligations of corporations, ]OlDlD·Sl30Ck companies, associations, and insurance companies, whether payable annually or at shorter or longer periods, although such interest does not amount to $3,000, subject to the provisions of this title the tax to be withheld at the source and deducted B W from annua income and returned and paid to the Government. mg ,,,”““"“,,,,,,,,,f,;,, **,0; _(d) And likewise the amount of such tax shall be deducted and $gds<>g¤u§¤¤¤¤» dive withheld from coupons, checks, or bills of exchange for or in payment ’ of mterest upon bonds of foreign countries and u n foreign mortgages or like obligations (not payable in the Unitedxétates), and also rom coupons, checks, or bills o exchange for or in payment of any dividends upon the stock or interest upon the obligations of foreign corporations, associations, and insurance companies engaged in business in foreign countries.
