Page:United States Statutes at Large Volume 43 Part 1.djvu/1503

INDEX. gxv Income Tax, Title II, Revenue Acc o P¤8¤- Im; me Ta ‘ p lggétcpqtinlled. f 0 Igzkjggntggilegevenue Act of axe. returns by individuals; application to deductions; items not deductible the §8P1t8] SMH GT 1058 Mld Gained 28 same as to individuals L,- 285 ¤¤¤0m€ ----------------.--. -- 1 credit allow d · ` _ ¢0mDUt&!·i0D for pazrtspf the year- - 281 on Federafggldgriiiiglisj - Hliillcf 285 tune for tiling, etc., individual, part- domestic corporations, specific, of nersiup, and fiduciary ... -- 281 $2,000 if net income less than nonresident; aliens ________ _ ______ 281 $25,000 ______________________ 285 extensions allowed; limit . 281 limitation if exceeding $25 000 285 tobefiied with collector of district,etc 282 tax paid at source on income of foreorporgtions; rate imposed on net eign co eration not in business ugcorpes .. 282 within {He United States ... 285 crgamzatxons exempt; labor, etc . 282 deduction of interest free from tax- 286 mutual savings banks ... 282 domestic corporation for income, fraternzg.1 beneficiary societies . 282 etc.; taxes paid abroad; limitadomgtrg- building associations, co- tion _,_________.,._______..__ 286 operative banks ... 282 redetermination of taxes paid; re- ~ mutual cemetery companies; cor- fund ,______ __________________ 2 86 porations solely for burial pur- if accrued but not paid; bond rep0ses-: .. 282 quired - .. 286 community _ chests, religious, etc., tax credits allowed in year accrued- 286 °}’S¤¤1Z$¢10¤S . 282 evidence of foreign income, etc., rebpqmess leagues, etc ..-- 282 quired _,_,___________________ 286 01ViC leagues for social welfare, etc.; domestic corporation controlling a. limitativn 282 foreign, deemed to have paid pleasure clubs .-.-.--... ... .. 282 tax on dividends received there- Ocal mutual associations of farm· from ________________________ 286 ers_for insurance, etc .. 283 limit of credit allowed ---.---..-. 287 associations for marketing farm determination of accumulated profproducts, etc ---.-.,--..-----. 283 its __________________________ 287 trustees for exempted organiza- accounting period for foreign cor- $10118, etc ..--..-- 283 pomtions -------..--..-.- 287 Federal loan banks, farm loan as- corporations in United States possocnations, intermediate credit sessions deemed foreign ...---.. 287 imnks ..-.-...--.-..---.- 283 returns required from corporations --.- 287 Mt income defined; computed on from agent of foreign ..-.----.. 287 same basis as individuals ----.- - 283 from receivers, trustees, etc., of; foreign corporations, etc., as of collection of taxes -.---.---.--- 287 nonresident aliens --.---.-. 283 accounting; for part of a year -.-.-- 287 gross income of domestic, as defined statement of dividends, etc., to be for individuals --.--..---..--.. 283 appended .-----.---------.-._ 287 mutual marine insurance compa- separate or consolidated, by affiliated nies; deductions -.---..--..-.-. 283 corporations ----.-----..-- 288 foreign, from United States sources 283 computation of consolidated asdédllctions allowed in computing cor- sessments--- -..-.-.-.--- 288 poration net income; business ownership constituting atnliated _ expenses --.--.--..- - . 283 corporation -..-..-.-.-.-- 288 interest on debts; exceptions -.---.- 283 China. trade corporations not faxes; classes and exceptions speci- deemed affiliated .. 288 fied _________,_,___-_-------- 284 consolidation of accounts by Comnot applicable to corporations missioner ...-.. T .-..- 288 guaranteeing payments at corporations in United States possource ,---,-_.--..---..-----. 284 sessions deemed foreign -.--..-- 288 paid on interest of stockholders--- 284 time for Bling; with collector of disaccrual date of estate, etc ..----.. 284 trlct, etc ... _ .. 288 business logsgg ______________ , __,-- 284 life insurance companies; tax on net restriction of, on sales of stock, income cf, domestic ... 289 etc ___________ _ ______________ 284 foreign, from United States sources-- 289 W0r1;h]g53 debts _____________ _ _____ 284 gross income defined . - . 1-- 289 dividends from domestic corpora- reserve fund required by law, applied tions; foreign, f rom Unit ed to assessment insurance ... 289 States som-ces ______ _ _________ 284 net income; exemptions, interest on allowance for exhaustion of prop- State, etc., obligations _ 289 qty ___________________ _ _____ 284 allowance for reserve fund ... 289 for depletion of mines, oil and gas ta! pglld d1V1dG¤dSy etc --·------. 289 wells, timber, etc ______________ 284 gxemcgtipns; reserve fund for deferred application to leases . 285 _ V1d€¤d$ ---·--—— ; - ; - - -_ —---- 289 additional, to insurance companies investment expenses; hrmta.tions-- 289 other than me __________ _ _____ 285 realestate taxes;_exceptions ... 289 mutual marine companies 285 taxes paid 011 mterest of shareother mutual companies returning h0id€1'S --·--·--——— ; --·--—---- 290 premium deposits ____________ _ 285 auowance for exhaustion of propforeign corporation of designated _ €\'t!·'y etc ~-—--- · --—— ; -—-·-——-- 290 items within United States . 285 interest on debts; exception ... 290