2464 nmmx. Incmne Tax, Title II, Revenue Act of 1921- P•¢¤· Income Tax, Title IL Revenue Act of1921— Prize. Continued. Continued. statement of dividends, etc., aifiliateji cor- examinations and _ returns; payment of poration may make computatmu of £§nal1:Y tax m addmon 1f returns proportionate assessments upon cou- · udu ent, etc . . .. 265 solidnwd ., . .,,..,. 260 full amount payable on demand ... 265 meaning of.z .. _ ,.. I . . 260 immediate payment, if returns made by corporation in United States possess- revenue officml ... _. . z .. 265 smns deemed foreign . . . ._ 260 amazement of tax; to be made mthm four consolidation of accopnts if busmess years of tiling the return ... 265 controlled by same mterests . 260 withm five yeqrs under former laws .. 265 method of making consolidated re- 260 tinixtiensio;1 wgth consent tgt taxpayer nuns . e imjt or sui . time for filing; with collector of district, earlg assesmnent 0 income of decedents. 265 etc . .. 260 w en returns fraudulent, etc . 265 insurance companies, tax on . _ . 261 for determination, etc., of amortization xneaniug of life msumnce compames . : . . 261 of war contracts, etc.; notice, etc,. . . 265 me §§;P°Pi°¤$ fu °“ act m' 261 notice to taxpayer if gieficiency, etc., f¤¤2iz¤. mg?-$$% $$€·r<?¢$·:: gg nmggdpgmpt ZTIIZII gg: gross mccm _ . ..-.-.-. _ · wmsm ‘. reserve f¤¤d r<;q¤¤r¤p¤¤d ¢¤ 261 song}?- . Féfegi it?. 266 P¤’$¤i°¤ mm¤m°° ·-···- - ·--·- · · · additional tax if not paid when due .. 266 net mccme defined .. . .. 261 · ‘ · ugymom; mm on sew onus- 261 ’°““§£$?'}.‘f?.?{‘H“i F}? F?TS*Z‘E‘f"E‘f’E”Z 266 m’ °t° '‘’‘ ’‘‘‘‘'`' notice for time for iirst ° pn. mentmferred. . . 266 t“f§‘;{j{°°d§§1¥d'g';§§° hmds" °'’'° to be mailed for suisequent install- 266 ‘ °° "? '· °°`‘ ments .. . ... i'§$°mm"° f§`§Zd€;§2 t?$[¤Y€?Z ZZ gg; *i¤¤¢ gmygig_;p·jg§g;;g¤;;d‘·g:{ by 12% real estate taxes and expenses. ... . 262 _ . * taxespaid on interest of shareholder. . . 262 .}{°“d r°q°‘“`°d·.mt°I°°t?° b° °dd°g‘ 266 a.11é•:yance for exhaustion, etc., of prop- 262 . Mm wgping 15;**% · 3 266 · '°‘`' , ‘‘'° · '°'°'’'°` _ taxpayer prejudice collect1o' u 267 $•t;€Z°;4°?rg€i}{t$i$$T0°3•?Z°°n§`&i§&3£ZZZ gg gugemmtggsgs v{<2¤·¤;=1¤r;jjI;>1·;5>fi¤¤¤¢¤§ 267 lunitation on gee,} estate deducticnf;3. . 262 “ d:;°gfacti;n“° m ° · °““P°“ 26., net mcome o ore1gn‘ companies m - - ‘‘‘‘‘··‘· ‘ ‘. ‘‘·‘ 3 ‘‘‘‘ ¤ ’ ‘ _ bunnm waqmn me unm_smm. .. 262 deputy f<g_x¤1¤%¤q) ¤>gg¤1m=<*·.¤¤¤ =·¤· 26, msurance compames other than hfe or nm- addi? D5 mx gtmd {Y Fa" ?q · · · 267 tual; taxon netincome ofdomesuc- 262 . ° * . CL °' “° ······ " rmigu, mm Umm sum mums- . . 263 °PP‘*°*b*° *° Pmrf Ws —····—- - ·-·-··--· 267 gross income deined ... 263 wcmptggg °r °th°r thm sump 267
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- :;;:::::;::; 2% ¤¤¤s¤*>>*<*¤*>¤·¤·=1¤vi·*¤?~¤¤Z- ------ I ----- 268
undgrwyiting incging 685;,64 ________ Z _ _ 263 crednnor refunds, 1f returns show payments computation of remiums earned on m- _ 1% €¥¢€¤¤ Of Q1 ···--- _ -~···---·····-- 268 guggncg cgugngtg fhg §gcg] t1II18l11D1tfoIm.8k].D C181.l.'!1.Sfo!'. 268 yen _,____,_,_____________________ 263 allowance wistgout iifing claims if {amid-• losses ‘ mmed __________ _ _____________ 263 nations ow invested capi e- gxpenggg incurred ______,_,,,________ 263 _ Cl‘€3§€d ..· 268 deductions allowed; ordinary expenses. . 263 P¤0F clams ¤0T· bwéd .--····---- -_ .-·--· 268 mw-es: on debts ... . .. 263 penalty for Mt mying tu, not making rc- {axes ... gg wmmturus, ew ··--- _ - Q; · . . _ - 268 mm _______,,,______,,,,,,,_,______ ge ,_evasion, e ., 0 pmvxworthlesn debts .. 264 §1¢>¤¤. 1¤1Sd€¤1€¤¤0r¤ ---····-..- 268 mx paid dividends . . ...,. 264 pumshment for- -_ -.· , .. 269 exempt mm-eat .,,,_, , .,.,,,,,,,,,,,, 264 BWO¥¤ r<3¤;r¤¤ required by corporations, of gllgwgncg {0; egumstjou, ew _________ _ 264 dividends, names of stockholders, speextied credit of $2,000; limitation . . . 264 ew ·--···~·--- ; ·--·--~··----·-··-- 269 foreign corporations from United States by Yg19]:€!¤. of b¤¤1¤€8S transacted; de- 269 sourc . . .. 264 ----· · -----... . .-.. aupximixmbidden .. . 264 r¤¤¤r¤¤ w be m¤<i<> by all p¤r¤<>¤¤ paying tax payable in installments, except pay- §¤_¤u¤uSY*·00th€T¤_$l,000 01* ¤10!‘¢ ·-·- 269 ment.; gt gource, gig; _________________ 264 by Igmtéd fates 0Hic1aIs . - , .,.. 269 every three months ____ _ ,,_,, , _,________ 264 d€§31}B 1'€qU1!‘9d... .. . .. 269 extension of sm installment .. . . 264 <>f1¤w¢¢¤*= <>¤ <>¤m<>r¤¢i<>¤ b<>¤<1¤. regardinterest if unpaigi when due ,...,,,. 264 lcs; of amount. . ._ 209 whqlq amount ii msg-Lumen; unpaid _____ 264 collectmn of forexgn dwxdends, etc , . . 269 in 3, smglg gymeut Optima] ______ _ _____ 264 names and addremee of recipients on . . P , examxnatmns and yetumng recpmpuumon , _ 264 demand .·... . ... 269 Gfedit 0* ¤>f¤1¤d if <>¤¢¤¤qP¤1d -·-----... . 264 for 1921 and each year thereaimr ___,_,,. 269 payment ofd€HC1€l1lZ;_ mtemst: 265 obligations of United States excepted. 269 nddmqmi wx an mmm xi due to 265 tux returns to be public mma, ,______,_,, 270 ¤B8h8€¤¢° ·~·---··~·---··· · ·--···· inspection restncted ..,,...,.,, 270
