Revenue Act of 1921, Complete Text, Reference Notes, Tables And Index
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Any stockholder who pursuant to the provisions of this section is allowed to examine the return of any corporation, and who makes known in any manner whatever not provided Penalty for divulging by law the amount or source of income, profits, '"'"'"a''"" losses, expenditures, or any particular thereof, set forth or disclosed in any such return, shall be guilty of a misdemeanor and be punished by a fine not exceeding $1,000, or by imprisonment not exceed- ing one year, or both. The Commissioner s...hall as soon as practicable in Publication of each year cause to be prepared and made available """f* »' persons ■ IT. J.' • 1 1 J making returns to public inspection in such manner as he may de- termine, in the office of the collector in each inter- nal-revenue district and in such other places as he may determine, lists containing the names and the post-office addresses of all individuals making in- come-tax returns in such district. Publication of Statistics. Sec. 258. That the Commissioner, with the ap- Statistical reports proval of the Secretary, shall prepare and publish annually statistics reasonably available with respect to the operation of the income, war-profits and excess-profits tax laws, including classifications of 92 REVEifUE Act Penalty on unlicensed agency taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
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