Section 21
SEC. 21. Every corporation,, joint-stock company, partnership, joint-account (cuenta en participacion), association, or insurance company subject to the tax herein imposed, when required by the Collector of Internal Revenue, shall render a correct return, duly verified "under oath, of its payments of profits or dividends, whether made in cash or its equivalent or in stock, including the names and addresses of members or stockholders, the paid-up capital or the number of shares owned by each, and the tax years and gains or earnings from which such dividends or profits were derived, in such form as may be prescribed by the Collector of Internal Revenue with the approval of the Secretary of Finance.