Page:United States Statutes at Large Volume 39 Part 2.djvu/789

INDEX. 1951 Income Tax, 1916—Continued. P8z•· Income Tax, 1916-—Couti.nued. Pmdetermination of net income .. 757 deduction of normal tax at source of insources included; dividends defined 757 come, etc .. 763 estates during administration; trust inconiedfrgm tax-paid incomes not inpro rty .. 757 c u e . 763 iiduciari); indemnined . 758 indemnity for paying ... 763 sales of property acquired before March application for gersoual exemption from. 764 1, 1913 . 758 penalty for statements! etc ... 764 share of undistributed prohts included in claims for further; applications to be additional tax . . 758 tiled at source; with collector ... 764 accumulations permitted ... 758 certificate of known deductions ... 764 statements to be furnished by companies. 758 applications by agents for; returns reexemptions; life insurance policies; gifts, quired . 764 etc ..., . . . .. 758 interest on bonds, etc., paid at source. - . 764 interest on Federal, State, etc., obliga- foreign securities, coupons, etc. 764 tions .. 753 allowance of exemptions- .. 765 salaries of present President, judicial licenses required or dealers in foreign officials; State officials; exception;. 758 securities, etc . . ... . ... 765 deductions allowed citizens or residents, punishment for collecting without 765 business expenses . 759 personal returns of other incomes required interest on debts; taxes . . .. 759 from owners ... 765 losses by casualty .. 759 deberjminaizi0n_0f ownership .. 765 on property acquired before March 1, deducuons applicable only to normal tax 1913 ... . .. 759 on mdwiduals . 765 not in trade ,,,,,,___,,,,,,..,.,, 759 normal tax on net incomes of domestic corworthless debts charged off . 759 pomhlons .. 765 deterioration of business property .. 759 DSTUQGTSIIIPB excluded . .- . 765 ojj and gag wells; mines ____,,,,_,,,___ 759 of foreign corporations on business in property acquired before March 1, 1913 759 United States. 765 betterments, etc., not allowed 759 computed for cqnlendar years; fiscal years credits allowed normal tax, corporation tax of corporations .. 766 paid dividends 759 for 1916 . _ . 766 tax paid at source .. 760 sales of property acquired prior to Jumdeductions allowed nonresident aliens, 8fY I, 1909 .. . . . ... 766 business expenses in United States- 760 orgamzationp, etc., excepted . . . . 766 proportion of interest on debts; condi- States, Territories, etc., excepted; pubtion ,,,.,,,.,.,..,...,.,,.,..., 760 lgc utihty contracts . . .. 767 §e¤gm1 taxes paid in United Sum, __,, 760 deductions allowed domestic corporations, oeeee by casualty .. 760 busmess expenses ... 768 on property acquired before March 1, IGSGS wd d8P¤>GlM2l0¤ -.. - . . 768 1913 ..,... 760 oil and gas wells; mines ... 768 not in mae , . ... 760 property acquired before March 1, worthless debts charged off ... .. . 760 1913 -·----·-.·---. 768 deterioration of business property ... 760 b§tP€1’m€¤l;¤» (itc-, excluded- --·—···~- 768 oil andggag wells; minm, __.., , , ...,. 760 8dd1.UOD§ to IDBIHKDCB l‘€B€l'V6B.; . i.. 768 acquir before March 1, 1913 . 760 mutlial msu-m¤c€» 900;, c°mP¤m€¤§ M6 betterments, etc., not allowed 760 _ 1¤S¤¤m9¤ €0mP¤¤1€¤ --··-·~-—~···-· 768 tax paid an source ,.,.,,.,,..,,, 761 interest on mdebtedness; limit; collatexemption of $3,000 from personal income. 761 •3¤11¤ ··~-·-----···----- . ... 768 or $4,000 rm- head of family, em . 761 bonds guaranteed free from mx exallowance to guardians, etc.; limitation. 761 _ €€Pl·9d ··-··-----· ; ·~···----·-. 769 estates of decedents during administrap m¢€¥¤¤Y· OB bull! d8P0¤l¢8 -··. 769 tion _,__,,,,,,_,,..._,,,,,,,,,,,,,, 761 wxeq. . _ _. . . 769 nonresident aliens if making returns; deduclmn? allowed fo§`¤1%1 _ €0¥¤P%\¤16¤; liability for failure .. 761 b¤$m€¤¤ €XP<§¤¤$>5 1¤ 111f»€d Shltém. 769 paid for r·a.1euda.r years ... 761 IOESFB and d€‘P¥'9€¤¤·¤0i]· ·-···---.· - -. 769 retums to be made by persons having 00 Md SM WBUB; mmm -··-..·..-. 769 $5;,000 Or Over _____________________ 701 Eroperty acquired before March 1, 1913 769 nonrosidents; extensions allowed ... 761 €}l·P€l'm€¤$$» etc., €X€l¤d€d-· ---.··-- 769 by agenkq _____________________ _ ____ _ _ _ _ 762 sddmons to insurance reserves. .: .,.. _, . 769 guardians, trustees, etc.; jointgunrdixus, 7 0 mutlml mSlg;g€‘€» 902, ¢0mP3¤\€¤. M9 769 etc... . ... 6.. , _ °mP¤¤1G¤··;·-; ----·--·- . persons, corporation, etc., having control lnmmst °¤ md€bl·€d¤95¤§ limit ----·-··- 770 of another’s income . 762 bonds guammieed {TGS fFo¤1 U1! GX- under existing law .. . . 762 _ Cellmd --··-··--·· ; ·····--··---··· · 770 not required if income less than $3,000. . 762 Interest 9¤ P9-Dk §i€*P0S1l·‘¤ --····-·------·· 770 partners, of individual interests; returns taxes m United States-: ············ 770 ’°¤“*md -··-·-··--- · —·-·-·—----···· 762 °““°“3$‘éla‘§§,’”t2“,?,§ef$§`£‘§‘S“ °“°"°d 7”0 dm(i§¤Ii(i;b;lfZ’. . iiiiigti ms °°§§}"g2‘;‘;1f°'eY";!‘§,'Qd§:)'] FY°,“’l 6;,;.; · Kétihgg "° ··¤ b¤¤i¤ wher than receipts and dis- _ tion tl;c¤11e¢m .. I . no _ b‘}”·€m°“t¤ ···-- · -—--·-··-——---··- 763 = tlme for rendering returns for calendar year 771 notification and payment of assessment 763 Q fiscal year of eorpqrgtioug _,,__ , _,___,_, 771 Su1't3.X ff)! Donpayment . ._.. 763 contents of returug ____ _ _______________ T;] 102620° —-vo; 3£>—i>1* 2———52