An Analysis And Interpretation of the Federal Income Tax Law

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K. That jurisdiction is hereby conferred upon the dis- trict courts of the United States for the district within which any person summoned under this section to appear to testify or to produce books shall reside, to compel such attendance, production of books, and testimony by appro- priate process.
L. That all administrative, special, and general provi- sions of law, including the laws in relation to the assess- ment, remission, collection, and refund of internal revenue taxes not heretofore s
...pecifically repealed and not inconsis- tent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and the tax herein imposed.
M. That the provisions of this section shall extend to Porto Rico and the Philippine Islands: Provided, That the 51 ANALYSIS AND INTERPRETATION OF administration of the law and the collection of the taxes imposed in Porto Rico and the Philippine Islands shall be by the appropriate internal-revenue officers of those gov- ernments, and all revenues collected in Porto Rico and the Philippine Islands thereunder shall accrue intact to the gen- eral governments, thereof, respectively: And provided fur- ther, That the jurisdiction in this section conferred upon the district courts of the United States shall, so far as the Philippine Islands are concerned, be vested in the courts of the first instance of said islands : And provided further, That nothing in this section shall be held to exclude from the computation of the net income the compensation paid any official by the governments of the District of Columbia, Porto Rico and the Philippine Islands or the political sub- divisions thereof.


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