Full text: Internal revenue laws in force April 1, 1927

INTERNAL REVENUE LEGISLATION 
XLIX 
‘An act to amend the Revenue Act of 1921 in respect to income tax of non- 
resident aliens, approved March 4, 1923 (42 Stat., 1507). 
Sections 210 and 216, Revenue Act of 1921, amended. 
An act making appropriations to supply deficiencies in certain appropriations 
for the fiscal year ending June 30, 1923, and prior fiscal years, to provide supple- 
mental appropriations for the fiscal year ending June 30, 1924, and for other 
purposes, approved March 4, 1923 (42 Stat., 1527). 
For refunding taxes illegally collected (42 Stat., 1549). 
An act to amend the Revenue Act of 1921 in respect to exchanges of prop- 
erty, approved March 4, 1923 (42 Stat., 1560). 
Paragraph (1) of subdivision (c¢) of section 202 of the Revenue Act of 1921 
mendeaq. 
" Subdivision (e) of section 202 of the Revenue Act of 1921 amended. 
SIXTY-EIGHTH CONGRESS, FIRST SESSION 
An act to amend section 252 of the Revenue Act of 1921 in respect of credits 
and refunds, approved March 13, 1924 (43 Stat., 22). 
An act making appropriations to supply deficiencies in certain appropriations 
for the fiscal year ending June 30, 1924, and prior fiscal years, to provide sup- 
plemental appropriations for the fiscal year ending June 30, 1924, and for other 
purposes, approved April 2, 1924 (43 Stat., 33). 
To enable the Secretary to refund money covered into the Treasury as internal- 
revenue collections, under thé act of May 27, 1908, For refunding taxes illegally 
‘ollected. Appropriation, * Collecting the internal revenue, 1924," made available 
for expenses of renting quarters in the District of Columbia provided adequate 
space can not be assigned by Public Buildings Commission (43 Stat., 49). 
An act making appropriations for the Treasury and Post Office Departments 
‘or the fiscal year ending June 30, 1925, and for other purposes, approved April 
i, 1924 (43 Stat., 64). 
For salaries of Commissioner ($10,000), five deputy commissioners, in accord- 
ince with “The Classification Act,” and other officers and employees. For sal- 
aries and expenses of collectors of internal revenue and other officers and employees. 
For expenses of assessing and collecting the internal revenue taxes. For expenses 
to enforce the National Prohibition Act and other acts therein mentioned. "To 
2nable the Secretary of the Treasury to refund money covered into the Treasury as 
internal revenue collections. For refunding taxes illegally collected under certain 
"evenue acts (43 Stat., 71). 
An act making appropriations for the Departments of State and Justice and 
tor the Judiciary, and for the Departments of Commerce and Labor, for the 
fiscal year ending June 30, 1925, and for other purposes, approved May 28, 1924 
(43 Stat., 205). 
Salary of the Solicitor of Internal Revenue in accordance with the Classification 
Act of 1923. 
An act to reduce and equalize taxation, to provide revenue, and for other 
purposes, approved June 2, 1924, at 4.01 p. m. (43 Stat, 253). “Revenue Act 
nf 1924.” 
SIXTY-EIGHTH CONGRESS, SECOND SESSION 
An act making appropriations to supply deficiencies in certain appropriations 
for the fiscal year ending June 30, 1924, and prior fiscal years, to provide supple- 
mental appropriations for the fiscal year ending June 30, 1925, and for other 
curposes, approved December 5, 1924 (43 Stat., 672). 
The appropriation * Collecting internal revenue, 1925,” made available for certain 
rental purposes. For refunding income and other taxes. (43 Stat., 693.) 
An act making additional appropriations for the fiscal Year ending June 30, 
1925, to enable the heads of the several departments and independent establish- 
nents to adjust the rates of compensation of civilian employees in certain of the 
ield services, approved December 6, 1924 (43 Stat., 704). 
Internal Revenue Bureau, $2,942,746 (43 Stat., 710). 
An act making appropriations to supply urgent deficiencies in certain appro- 
oriations for the fiscal year ending June 30, 1925, and prior fiscal years, to pro- 
ride urgent supplemental appropriations for the fiscal year ending June 30, 1925, 
ind for other purposes, approved January 20, 1925 (43 Stat., 753). 
For refunding taxes illegally collected (43 Stat., 757). 
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