2670 INDEX. Wm- Fin¢5noetiCom:1nissian Act Am»mdm¢nzs— Pm War Proéizts and Expoissfhojtigu, TitledIII, Pase- ·on nue . avenue 1921 tin . unemployed moneys of Corporation; liqui- credits allowed fdr zxcem progilts oil§3,000 dation of assets to July 1, 1922- 184 and 8 per cent of capital ,,. 273 salteilégggecurities, etc., allowed prior 184 foreign corpggations not entitled to $3,000 273 - - -·-·---···--·-.··--.- BXBHI D ... . ..,___ _ _... , _,,,_ receipts from, to malce special deposit net income iieturns on basis of corporation equal to outstanding bonds or notes- 184 income 273 use restricted to payment, redemption, items included in invested capital 273 or purchase thereof 184 intangible property; tangible property; moneys received after payment of out- borrowed capital ...,.. 273 standing bonds, etc., to be covered inadmissible assets; sources of income mw the Treasury .. 184 excluded from . 274 stock to be canceled 184 admissible ssssts, , _,,_________,_______ 274 accumqlatron of reserve fnmd nmtil liquids- value of stock issued at nominal value, tum .-. 185 _ etc., determined ...,,,...,, 274 dissolution of Corporation egos dsbos on mvested capital includes, cash paid for paid and stock retired . 185 Bmck ·-·· · ---- _ ------------·-----·· 274 time extended to make advances, etc., by, value ¤f other tangible 1>r¤1>·=rty -----. , - 274 on notes, etc., for agricultural prod- PIP! °xc€” of PU Valucr trwwd *9 Pud _ ucts, etc., to February 29, 1924 ..,.. 1480 m ¤¤1'Pl¤¤ ·······--—-·----········- 274 to issue notes on bonds, to January 31, rswd W be k°P*·» ctc-, of mich P¤>P· ‘ 1927 _,,,_________________________, 1481 erty; copy, etc., to Congress 274 re liquidation or affairs, to April, 1 prgxvpslwdvnipd pngigs, ssc-1; - - ,. .,6 W4 1 .,,,,,,,,.._,,__,,,,_,,_,, 481 m gi e prope y pai ors oc pnor tod ‘1; 1; ‘ th Tggggury, t A rj] March 3, 1917 ·va1uation determined 274
iii, _ _? _________,_ 1 ,2, , 1481 after Marchdfi, 1i?1i7;1imitation 374
w rms 11 v use ,U·rea mmm. °‘°'° -. ----—---- r ········ 74 ar Sm£;?g0:,.t5?u6 0 C ns m capital not mcluded in 275 appropriation for investigation and prose- mem, te - li? °“?t° t‘° be d°du°°°d h°m· 275 euuen of ... 543, 1081 ° ”m;*°·, °” ° °,"°*?8*}-· ·-—···- . 275 purchase of additional from ap- b°ul;i,?€;¤ °° ° “v°“g° 2,,5 Wa, in El§,’;’_}’,,'&';‘,j,”aQ‘,‘;f,‘{?v‘;,°“,,,,“Q§‘,‘f,[,‘§§· °*° ···· 77* phen invested tciapital not determinable. gs 4 la · · 11 1 as .°’°*8¤.°°*P<>¤* 9¤¤-··; ----——---·-----· 5 e m°?uc,%r:£,§r°§ni0:§ign°rGr§£,;§8nt€ if tangible and intangible property valdmg-- ··—---—--——--—·—-·---—- 3****7 spe.}‘2i”§£%T.’“1B‘°;;,;e;g;,;,;,;,"er;,;.;.1 275 wer Industries Beard, h,,f,h,,, P P 2.,5 deficiency appro ’ tion for salaries and · e,,,.,,',•,,' 'gs '``'‘'` rm ° `ai `` * ````°‘ ¤¤p¤¤¤<g¤~_-if ---··-·---~—-—-··--- 343 iuiiigiuaea . if . ??iiil.i?i 275 War Admzmstratton, incomes derived principally from costdeiiuency appropriation for --·-.---... 844. plus war contracts .. 275 347, 461, 784, 785, 1165 determination of tax by Qommissioner on Wm Qpqaggoim ,451-ood, _ ratio ol average similar business 275 appropriation for observing . 69, 718, 1379 of fol‘61g¤ Cvggvrttions. . . 275 tlrod d War Projlta and Excess Profits Tax, Title III, m° . "°‘~`t J ··--- . ·z ······ · -~··-·— 275 pm,§f,,m,,eJAc, of ,%18i921 320 mgulgggrs for etermnnng average for 275 ra as ° suuary v -·······-·-- ``°``` Y °`````` ° ° ° °`°`'` _ War prose mz new Profits rex, 1-me III, '°°°?, ‘;$,‘f,°(*fj,'¤m“g,€,°;* °“°' *° b° k°P" 2,6 . Bwmw M ¤f192r vnueuiin ot assets- lisirkleiied else} desiliuou °f terms '‘'°°'‘°‘'‘'‘‘‘‘‘‘ 271 March 3 1917 if control continued 276 ¤dd¤¤<g=;·1m*·;; ggzpet m¤¤¤¤¤¤ ¤f <=<>r1>¤¤- 2,2 tu is previoué owner not s eerxglrsaesé- ZZ me in mess erzo ‘‘'‘ ébliiteiiee ```` Rei zvz °“'°‘““‘“- °"‘°°°‘y°“’°° ‘“ 1 21- 276 gagged boggerlgdcélégmagint c0§®·tg·§tS przpcgtion under former ang present 276 tween p 7 an o- · ‘ °‘'’’‘`’‘'‘‘ · ‘‘‘‘‘‘‘‘ vember; 11, 1918, ekseediirg $10,000. 272 ,f§Qf‘g§ Q§?,’;§“f,,P§d°' P“°' Act ···· gig computation of rates for 1918 .. 272 fo,. fiscal yea,. in' ‘''‘ 2,6 apportionment of income attributable computation of prgpcmon '‘’‘‘‘‘‘‘‘‘‘ 2,,6 to contracts .,. 272 · ‘ ‘ ‘ ‘‘‘·‘‘ q@quCt§OHS of BXCGES medit ·---- 272 r€turD;;g:n - .8:1% not lirgicttztions under present and former 272 I for payment, etc., appuublm 276 mammumtai:•io1:182lii:.·.·.·.;:::::::;:::: 272 1“““““d°,,“c,‘$‘,,,°‘{},,°“,““‘,, ,°°, °* ’m°°°· °*°-· 2., Bewgu °£l;‘§iP°"'* °f il‘°°‘;‘i° f{°m P°%" provisions eiiiactiveyfrom Ja}i$s.ry-1,-1521; I 27; mum etc- . .°° _?Y"°’“ °"’ ““‘“° 273 Mmmm 9,=gg¤xgi,<;g f¤·¤·· ¤¤ moms fmm corporations exempt from this tax; desig- {provisions ii>r,ld:yuriti1•én§}7§dri:l1 T, 317 is ;:.§.f“r‘;€£m‘;$“5s ·············· 22 ":*,,{*m~·A¢*’ mm, n e , ,, · · · · rsesssemgsre mess. ze °‘°.'§.`i§s’}¥’HT‘T‘?T{‘TF‘f’K??Y.?‘T‘} er,se‘f5‘e,,es, specific exemption for lea than a year. . . 273 345, 457, 462, 780, 1055, 1166, 1554, 1556
