INDEX Current Tax Payment Act of 1943-Con. Page Employment taxes- Agents, acts to be performed by--. 139 Collection of income tax at source on wages ----------------------- 126 Applicability of other laws------ 138 Average wages, withholding on basis of -------------------- 136 Credit against income tax _ --- -- -_ 139 Definitions ---------- _---------- 126 Effective date ----------------- 139 Governmental employer, return and payment by ---------- _ 137 Included and excluded wages-.-- 135 Liability for tax-----_ -- -- -- ___ _ 137 Nondeductibility in computing net income-------___ ---------__ 135 Overlapping pay periods, etc-- __ 136 Penalties__.
_------------- 137 Receipts --------------------- 137 Refunds or credits----_- -- - -- -- 135, 140 Allowance of interest, review of__ 141 Tax paid by recipient, effect on employer ------------------ 135 Wage bracket withholding ---- __ _ 129 Biweekly payroll period -.. ___- 131 Daily or miscellaneous payroll period---.._____._.... _ __ _ 134 Monthly payroll period ------ 133 Semimonthly payroll period __ - 132 Weekly payroll period .- ___ ___ 130 Without respect to payroll period- 134 Withholding exemption__________ 128 Certificate of status-_ -- -- -- -- - - 135 Family status ----------...--. 128 Victory tax -----------------. 129 Withholding requirement -------- 128 Government depositaries, use of, in connection with payment of taxes------------------------ 138 Appropriation for expenses incident to------------- -------- 544 Verification of returns------------ 138 Income taxes- Armed forces, members of- Abatement of tax, upon death._ _ 149 Additional allowance for ------- _ 149 Credit for tax withheld on wages-.-- 139 Double payments in 1943, relief from_ 145 Armed forces, application to mem- bers of--------------------- 146 Base year, income attributed to- _ 147 Estimated tax, certain portions of 1943 tax increase not part of- 147 Foreign tax credit--------------- 147 Joint returns------------------ 147 Partnership formerly operated as corporation ---------------- 147 Payments on account of 1942 tax- 148 Regulations ----------
--- 149 Current Tax Payment Act of 1943-Con. Income taxes-Continued. Double payments in 1943, relief from - Continued. "Taxable year," use of term.--- __ Taxpayer dying in taxable year 1942 -- ... ... ... ... ... ... Time extension for portions of in- crease in 1943 tax__ - - ... .. .. XXI Page 149 147 147 Estimated tax- Declaration of------------------ 141 Failure to file, penalty ------..- 144 Payment of-------------------- 143 Penalty for failure to pay install- ment---------------------- 144 Special rules ------------------- 143 Substantial underestimate, penalty_ 144 Nonresident aliens, date for making return ---------------------- 144 Refunds or credits ----- _ -----
140 Allowance of interest, review of-- 141 Taxable years to which applicable-- 144 Internal Revenue, Bureau of, appoint- ment of Assistant Commissioners- 150 Powers of appointment, time exten- sion in connection with release of- 150 Victory tax- Expiration date ------------------- 139 Withholding exemption ------------ 129 Custer Battlefield National Cemetery, ap- propriation for road maintenance__ - 486 Customs, Bureau of. See under Treasury Department. Customs and Patent Appeals, Court of. See under United States Courts. Customs Cases, appropriation for con- duct of--------------------- ... . 284 Customs Court. See under United States Courts. Customs Duties: Equipments or repair parts for vessels, suspension of provisions respecting. 601 Grains for feed, importation free of duty during 90-day period-------- 607 Customs Statistics, appropriation for pub- lication, etc------------------ 292, 620 D Dairy Industry, Bureau of. See under Agriculture, Department of. Damage Claims: Appropriation for payment of -- - ..-- 29, 32, 33, 40, 197, 264 , 352, 542, 545, 625 , 626 , 627, 632. Settlement of- Activities of War Department or Army, damages incident to ----- 372 Appropriation authorized-------- 373 Appropriation available ------- 373, 54 Appropriation for---------- -- 632
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