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Page:United States Statutes at Large Volume 61 Part 1.djvu/1125

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CXLIV Tariff Commission: Page Appropriation for---------------- 114, 602 Commissioners- Participation in certain proceedings, restriction on payment--------- 602 Salary rate----------------------- 607 Tariff Duties. See Customs Duties. Tate, H. T ., credit in accounts---------- 729 Tax Court of the United States. See under United States Courts. Tax Research and Research and Statis- tics, Division of. See under Treasury Department. Taxes: Admissions tax exemption of members of armed forces, etc., termination date ------------------------ Agricultural commodities, loans from Reconstruction Finance Corpora- tion under Agricultural Adjustment Act, repeal of certain provisions respecting --___-- ____ __-__ ____ - Bank securities, etc., held by Recon- struction Finance Corporation, ex- emption, repeal of provisions re- specting -------------------- ___ Beverage brandies, blended----------- Bonds, transfer of interest in partner- ship owning-_------__-___._--_ Capital stock, etc. - Partnership owning shares, transfer of interest in--- _---_----------- Recapitalization, shares issued in --_ China Trade Act corporations, income tax due date ---------------- Coast and Geodetic Survey, gifts and bequests, tax exemption _ _- - .- - - - Copper, suspension of certain import tax on--------.- ----- ------ ------ _ Distilled spirits and wines, exportation, drawback --------. - -- - -- -- - -- . District of Columbia Revenue Act of 1947. See separate title. Emergency provisions, termination dates-------------------------- Employment taxes- Social Security rates, employers and employees ---------- -____- Withholding at source on wages- Military and naval personnel - - - Services by U. S . citizen in foreign country or U. S . possession-- Estate taxes, certain contributions to United Nations, deduction for tax purposes ------- __-____--.-_ Excise Tax Act of 1947------------- Farm real estate, authorization to re- ceiver to borrow money for pay- ment, repeal of provisions of Emer- gency Farm Mortgage Act of 1933-- 919 208 208 321 922 922 921 919 788 56 319 917 793 918 918 7 12 208 Taxes-Continued Federal Unemployment Tax Act, amendment, allowance of volun- tary contributions ------------- Gift taxes- Discretionary trusts, certain relin- quishments by grantor not deemed transfer of property, time extension of provisions; interest restriction on certain overpayments - ------------- United Nations, certain contributions to, deduction for tax purposes-- Page 416 178 7 Income taxes- Corporations, charitable, etc., con- tributions ------------------- _ 920 Indebtedness, exclusion of income from discharge of, time extension----- 179 Internees, income from sources within possessions of U. S ., provisions respecting --- ____


_ 714 Involuntary liquidation and replace- ment of inventory, termination of provision respecting-------- 918 Military and naval personnel- Abatement of tax for members upon death; credit or refund of over- payment ---------------- 778,918 Allowance against gross income, termination date ----------- 918 Sea duty or duty outside United States, termination date for de- ferment-------------------- 918 Personal holding companies, distribu- tions by; interest restriction on certain overpayments ---------- 179 Prisoners of war, income from sources within possessions of United States, provisions respecting --- 714 State taxation in Federal areas------ 644 United Nations, certain contribu- tions to, deduction from gross income for tax purposes ------- 6 War losses, extension of time for claiming credit or refund with respect to ---------- -- __


756 Insurance, regulation or taxation of, time extension of provisions relat- ing to ___. --- --- --- --- ---- --- - 448 Minerals, certain, percentage depletion for --------- ...---------.-- 919,920 Obligations, Government, taxation of; exceptions -------- _------------- 180 Postponement of certain acts by reason of war, time limitation -------- _ - 919 Powers of appointment in disposition of estates, time extension in connec- tion with release of-------------- 178 INDEX