Sec.  25.  That  income  on  which  has  been  assessed  the  tax  im-
posed by  Section  II  of  the  Act  entitled  "An  Act  to  reduce  tariff
duties  and  to  provide  revenue  for  the  Government,  and  for  other
purposes,  "-approved  October  third,  nineteen  hundred  and  thirteen,
shall  not  bo  considered  as  income  within  the  meaning  of  this  title :'
Provided,  That  this  section  shall  not  conflict  with  that  portion  of
section  ten,  of  this  title,  under  which  a  taxpayer  has  fixed  its  own
fiscal  year.
Sec.  26.  Every  corporation,  joint-stock  company  or  associa-
tion, or  insurance  company  subject  to  the  tax  herein  imposed,
when  required  by  the  Commissioner  of  Internal  Revenue,  shall
render  a  correct  return,  duly  verified  under  oath,  of  its  payments
of  dividends,  whether  made  in  cash  or  its  equivalent  or  in  stock,
including  the  names  and  addresses'  of  stockholders  and  the  number
of  shares  owned  by  each,  and  the  tax  years  and  the  applicable
amounts  in  which  siwh  dividends  were  earned,  in  such  form  and
manner  as  may  be  prescribed  by  the  Commissioner  of  Internal
Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury.
