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(c) These credits shall be allowed only if the taxpayer Evidence of furnishes evidence satisfactory to the Commissioner etc., required. showing the amount of income derived from sources within such foreign country or such possession of the United States, and all other information necessary for the computation of such credits.
SEC. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions:
(3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States, except, income, war-profits and excess-profits taxes; or (b) by the authority of any of its possessions, except the amount Exceptions. of income, war-profits and excess-profits taxes allowed as a credit under section 238; or
SEC. 238. (a) That in the case of a domestic corpora- Domestic cortion the total taxes imposed for the taxable year by this porations. title and by Title III shall be credited with the amount of any income, war-profits and excess-profits taxes paid Paid to forduring the taxable year to any foreign country, upon or United income derived from sources therein, or to any possession sion. possesof the United States.
(b) This credit shall be allowed only if the taxpayer foreign income furnishes evidence satisfactory to the Commissioner required. showing the amount of income derived from sources within such foreign country or such possession of the United States, as the case may be, and all other information necessary for the computation of such credit.
eign taxes if
etc., by domes
(c) For the purposes of section 238 a domestic corpo- Credit of forration which owns a majority of the voting stock of a foreign corpoforeign corporation shall be deemed to have paid the ration is owned, same proportion of any income, war-profits and excess- tic." profits taxes paid (but not including taxes accrued) by such foreign corporation during the taxable year to any foreign country or to any possession of the United States upon income derived from sources without the United States, which the amount of any dividends (not deductible under section 234) received by such domestic corporation from such foreign corporation during the taxable
United States possessions.
If not of
only on income
year bears to the total taxable income of such foreign corporation upon or with respect to which such taxes were paid: Provided, That in no such case shall the amount of the credit for such taxes exceed the amount of such dividends (not deductible under section 234) received by such domestic corporation during the taxable year.
SEC. 260. That any individual who is a citizen of any United States, possession of the United States (but not otherwise a citithere zen of the United States) and who is not a resident of the United United States, shall be subject to taxation under this title States sources. only as to income derived from sources within the United States, and in such case the tax shall be computed and paid in the same manner and subject to the same conditions as in the case of other persons who are taxable only as to income derived from such sources.
Porto Rico and Philippines.
Tax collection by insular officials.
PORTO RICO AND PHILIPPINE ISLANDS.
SEC. 261. That in Porto Rico and the Philippine Islands the income tax shall be levied, assessed, collected, 180, vol. 39, p and paid in accordance with the provisions of the Revenue Act of 1916 as amended.
Returns and payments.
Returns shall be made and taxes shall be paid under Title I of such Act in Porto Rico or the Philippine Islands, as the case may be, by (1) every individual who Citizens and is a citizen or resident of Porto Rico or the Philippine Islands or derives income from sources therein, and ̊ (2) Corporations. every corporation created or organized in Porto Rico or the Philippine Islands or deriving income from sources Nonresidents therein. An individual who is neither a citizen nor a from insular resident of Porto Rico or the Philippine Islands but derives income from sources therein, shall be taxed in Porto Rico or the Philippine Islands as a nonresident alien individual, and a corporation created or organized outside Porto Rico or the Philippine Islands and deriving income from sources therein shall be taxed in Porto Rico or the No credit or Philippine Islands as a foreign corporation. For the insular corpo- purposes of section 216 and of paragraph (6) of subdivision (a) of section 234 a tax imposed in Porto Rico or the Philippine Islands upon the net income of a corporation shall not be deemed to be a tax under this title.
The Porto Rican or Philippine Legislature shall have insular legisla- power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Porto Rico or the Philippine Islands, respectively.
ber 3, 1917, shall be midge
any foreign count
produced from protate the fvni SIL SENS De
TITLE X-SPECIAL TAXES
SEC. 1006. That section of the As of Congress & proved December 11. 1914 is hereby amended to read as follows:
Provided furie. That ofcus of the United States. Territorial. District of Columba or insular possessions. State or municipal govemmans, who in the extense of their official duties engage in any of the business herein. described. shall not be retired to register, nor pay special tax. nor stamp the aforesaid drugs as hereinafter prescribed. but their right to this exemption shall be evidenced in such mater as the Commissioner of In- Fridoner ternal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe.
SEC. 1007. That section 6 of soch Act of December 1 1914, is hereby amended to read as follows:
Provided further. That any manufacturer, producer. Receză do compounder. or vendor including dispensing physi- be kept cians) of the preparations and remedies mentioned in this section shall keep record of all sales, exchanges, or gifts of such preparations and remedies in such manner as the Commissioner of Inte al Revenue, with the approval of the Secretary of the Treasury, shall direct. Such record shall be preserved for a period of two years for inspection in such a way as to be readily accessible to inspection by any officer. agent or employee of the Treasury De- Vol. 38, a partment duly authorized for that purpose, and the State, 788. Territorial. District. municipal. and insular officers named in section 5 of this Act, and every such person so Registry and possessing or disposing of such preparations and remedies Payment of tax
shall register as required in section 1 of this Act and, if he is not paying a tax under this Act, he shall pay a special tax of $1 for each year, or fractional part thereof, in which he is engaged in such occupation, to the collector of internal revenue of the district in which he carries on such occupation as provided in this Act.
Porto Rico and Philippines.
TITLE XIV.-GENERAL PROVISIONS.
SEC. 1400. (a) That the following parts of Acts are hereby repealed, subject to the limitations provided in subdivision (b);
Title I of the Revenue Act of 1916 as amended by the Revenue Act of 1917 shall remain in force for the asCollecting sessment and collection of the income tax in Porto Rico and the Philippine Islands, except as may be otherwise provided by their respective legislatures.
Mar. 1, 1919.
[H. R. 14078.] [Public, No. 314.]
40 Stat. L., pt. 1, p. 1213.
SEC. 1409. That unless otherwise herein specially provided, this Act shall take effect on the day following its
Approved, 6.55 p. m. February 24, 1919.
CHAP. 86.-An Act Making appropriations for the legislative, executive, and judicial expenses of the Government for the fiscal year ending June 30, 1920, and for other purposes.
Clerk hire, Members and
CLERK HIRE, MEMBERS AND DELEGATES: For clerk of Delegates. each Member, Delegate, and Resident Commissioner, for clerk hire, necessarily employed by him in the discharge of his official and representative duties, $3,200 per annum, in monthly installments, $1,408,000, or so much thereof as may be necessary: Provided, That no part Payment to thereof shall be paid to any Member, Delegate, or Resident Commissioner.
Members, etc., forbidden.
Protocol of agreement between the United States and Spain, em- Aug. 12, 1898. bodying the terms of a basis for the establishment of peace be- 30 Stat. L., p. tween the two countries. Signed at Washington, August 12, 1898. 1742.
William R. Day, Secretary of State of the United States, and His Excellency Jules Cambon, Ambassador Extraordinary and Terms of baPlenipotentiary of the Republic of France at Washington, respec- lishment tively possessing for this purpose full authority from the Govern- pe ace ment of the United States and the Government of Spain, have Spain. concluded and signed the following articles, embodying the terms on which the two Governments have agreed in respect to the matters hereinafter set forth, having in view the establishment of peace between the two countries, that is to say:
ARTICLE I. Spain will relinquish all claim of sovereignty over and title to Cuba.
ART. II. Spain will cede to the United States the island of Porto Rico and other islands now under Spanish sovereignty in the West Indies, and also an island in the Ladrones to be selected by the United States. ART. III. The United States will occupy and hold the city, bay, Philippine Isand harbor of Manila, pending the conclusion of a treaty of peace which shall determine the control, disposition and government of the Philippines.
ART. IV. Spain will immediately evacuate Cuba, Porto Rico and other islands now under Spanish sovereignty in the West Indies; and to this end each Government will, within ten days after the signing of this protocol, appoint Commissioners, and the Commissioners so appointed shall, within thirty days after the signing of this protocol, meet at Havana for the purpose of arranging and carrying out the details of the aforesaid evacuation of Cuba and the adjacent Spanish islands; and each Government will, within ten days after the signing of this protocol, also appoint other Commissioners, who shall, within thirty days after the signing of this protocol, meet at San Juan, in Porto Rico, for the purpose of arranging and carrying out the details of the aforesaid evacuation of Porto Rico and other islands now under Spanish sovereignty in the West Indies.
ART. V. The United States and Spain will each appoint not more than five commissioners to treat of peace, and the commissioners so appointed shall meet at Paris not later than October 1, 1898, and proceed to the negotiation and conclusion of a treaty of peace, which treaty shall be subject to ratification according to the respective constitutional forms of the two countries.
ART. VI. Upon the conclusion and signing of this protocol, hostilities between the two countries shall be suspended, and notice to that effect shall be given as soon as possible by each Government to the commanders of its military and naval forces.
Done at Washington in duplicate, in English and in French, by the undersigned, who have hereunto set their hands and seals, the 12th day of August, 1898.
Evacuation of Cuba, etc.
Suspension of hostilities.
WILLIAM R. DAY.