Je veux savoir à propos de…

< f/

2

UTTEJut
V 7 ,
I SCRIPTA I

FEDERAL
VO LU M E I

REGSTER

/

, 1934

NU M B E R 41

4 < r
C t/A/ITEO %

Washington, Saturday, M a y 9, 1936
PRESIDENT OF THE U N IT E D STATES.

TREASURY DEPARTMENT.
Bureau of Internal Revenue.

E x e c u t iv e O rder AMENDMENT OF EXECUTIVE ORDER NO. 6964 OF FEBRUARY 5, 1935, W ITHD RAW ING ALL PUBLIC LAND IN CERTAIN STATES

By virtue of and pursuant to the authority vested in me, by the act of June 25, 1910, ch. 421, 36 Stat. 847, as amended by the act of August 24, 1912, ch. 369, 37 Stat. 497, it is ordered that Executive Order No. 6964 of February 5, 1935, withdrawing all public land in certain States, be, and it is hereby, amended so as to permit, subject to valid existing rights, the exchange under section 8, the sale under section 14, and the leasing under section 15 of the act of June 28, 1934, ch. 865, 48 Stat. 1269, of any lands covered by the said order which the Secretary of the Interior shall determine to be properly subject to such exchange, sale, or lease and not needed for any public purpose.
F r a n k l in D R o o sevelt T he W h it e H o u s e ,
M a yK6, 1936.
No. 73631
Filed, May 8, 1936; 10:16 a. m .

R e g u l a t io n s 64 R e l a t in g t o t h e C a p it a l S t o c k T a x U n d e r S e c t io n 105 o f t h e R e v e n u e A c t o f 1935
1936 Edition T able o p C o n t e n t s C H A P T E R I . E F F E C T IV E D ATE A N D G E O G R A PH IC A L SCOPE

Article
Effective date of the tax---------------- ----------------------------------------Geographical scope of applicability o f tax---------------------------C H APTER

II.

D E F IN IT IO N S

Definitions ________________________________________________________
Classification o f organizations ---------------------------------------------

ENLARGING CHARLES SHELDON W IL D L IF E REFUGE

Nevada By virtue of and pursuant to the authority vested in me by the Act of June 25, 1910, c. 421, 36 Stat. 847, as amended by the Act of August 24, 1912, c. 369, 37 Stat. 497, and as President of the United States, and in order to effectuate further the purposes of the Migratory Bird Conservation Act 45 Stat. 1222, it is ordered that, subject to valid exist ing rights, all the public lands of the United States in the following-described area be, and they are hereby, Withdrawn from settlement, location, sale, entry, or other form of ap propriation and reserved and set apart for the use of the Department of Agriculture as an addition to the existing Charles Sheldon Wildlife Refuge, established by Executive Order No. 5540 of January 26, 1931:
M o u n t D ia b lo M e r id ia n T. 45 N., R. 21 E., secs. 6, 7, and 18.
T. 46 N., R. 21 E., secs, 19, 30, and 31.

The reservation made by this order supersedes as to the above-described lands the temporary withdrawal for classi fication and other purposes made by Executive Order No.
6910 of November 26, 1934, as amended.
F r a n k l in D R o o sevelt T h e W h it e H o u se ,
May 6, 1936.
No. 73641
Filed, May 8, 1936; 10:16 a. m.J

N

21
22

C H APTER H I. RETURNS

Incomplete retu rn .____:____________________
Return by domestic corporation---------------------------------------------Return by affiliated corporations--------------------------------------------Return by foreign corporation---------------------R eturn by custodian---------------------------------------- ---------- ------- -
Verification of return------------------------Time for filing return-----------------------,-------------------------------------Liquidated corporations__________________________________________
Change of corporate name------ ---------Inspection of returns--------------C H A P T E R IV . D O M E S T IC

E x e c u t iv e O rder
1 2

31
32
33
34
35
36
37
38
39
39

C O R P O R A T IO N S

Nature and rate of tax----------- ------------------------------------------------Doing business-----------------------Illustrations---- -----------------..----------------------------------------------- ------Original declared value-------------Adjusted declared value--------------------- -------------------------------Application of adjustments to specific transactions---------------

41
42
43
44
45
46

C H A P T E R V. C H I N A TRADE A C T C O R P O R A T IO N S

D efinitions---------------------------- --------------------G e n e ra l_____ <---------------------------------------------------- --------- --------- -
Credits and computation of tax_________________________________

51
52
53

C H A P T E R V I. F O R E IG N C O R P O R A T IO N S

Nature and rate of tax-----------------------Carrying on or doing business in the United States------------Capital employed in the United States_________________________
Original declared value__________________________________
Adjusted declared value ------------------------------------------------------CHAPTER v n .

E X E M P T IO N S

Proof of exemption under section 1 0 5 c1 of the Revenue Act of 1935------.-----------------------------Insurance companies____________________________________
N ot doing business____ ________________________________ C ----------Action on claims for exemption--------------------------------------------CHAPTER

vm .

61
62
63
64
65

71
72
73
74

P A Y M E N T A N D C O L L E C T IO N O F T A X

Time for payment of tax--------, -----------------------------------------------Penalties and interest--------- :--------- -------------------------------------------

81
82

C H A P T E R I X . M IS C E L L A N E O U S P R O V IS IO N S

Administrative provisions------ -------------------------------------------------

91

RECORDS, S T A T E M E N T S , A N D S P E C IA L R E T U R N S ----E X A M IN A T IO N OF
B O O K S A N D W IT N E S S E S ----L I M I T A T I O N
O N ASSESSM ENTS AND
S U IT S B Y T H E U N IT E D STATE S----R E F U N D S ----IN T E R E S T O N RE
F U N D S ----JE O P A R D Y A S S E S S M E N T S

Jeopardy assessment_____________________________________________

407

92