INDEX I Page Idaho: Appropriation for- Boise project, construction, opera- tion, etc ----------------- _ 320,321 Indians, support, etc., of ---- 305, 311, 316 Minidoka project, construction, op- eration, etc ---------------- 320, 321 Twin Springs Dam and Snake River pumping plant, construction---- 321 Upper Snake River storage project, construction ------------------ 321 Coeur d'Alene, construction of flood control project authorized ------ _ 1222 Fort Hall Reservation, appropriation for purchase of land----- ..- -- -- ___ Rivers and harbors, examination au- thorized ------------- . St. Maries, construction of flood control project authorized- - ----- --- Snake River, compact with Wyoming for division of waters of; consent given --- _- -- _------ Iliuliuk, Alaska, harbor improvement au- thorized -----_- --- -- -- Illinois: Chandlerville, construction of levee sys- tem east of, authorized ------- Federal employers' tax, return of por- tion, appropriation for-------- Fort Sheridan Military Reservation, easement granted to Highwood, Ill., for waterworks system------- Great Lakes, agreement with States bordering on, with respect to fishing in waters of, authorized----------- Mississippi River- Bridge authorized across, at Rock Island---------------------- Cairo, purchase, operation, etc., of bridge at, authorized ------- Time extended for bridging, at- East St. Louis-St. Louis, Mo--- Stites-St. Louis, Mo------------ Northern judicial district, appointment of additional judge authorized -- Ohio River, time extended for bridging, at Cairo---------------------- Rivers and harbors, examination au- thorized ---------------------- Sangamon River, construction of levee system east of Chandlerville au- thorized ----------------------- Illinois Waterway, conditions of local cooperation modified -.--.....-- Immigration Act of 1924, quotas pro- claimed under ----------------- Immigration and Naturalization Service. See also Labor, Department of. Ellis Island Immigration Service hos- pitals, use by Public Health Service- 1130 1225 1222 379 804 1218 1148 638 200 110 679 1228 1227 585 346 1224 1218 805 1544 133 Immigration and Naturalization Service- Continued. Filipinos, appropriation for transporta- tion, emigration from United States ------------------------- Immigration Stations, appropriation for__ Impersonation, officers and employees of Government-owned, etc., corpora- tions; penalty --- _______ _- _ ____ ___ Implementing Narcotics Convention of 1931, appropriation for contribution- Import Milk Act, provisions not affected by Federal Food, Drug, and Cosmetic Act-- - .----- --- ---- _
Imports. See Customs Administrative Act of 1938. Income Tax: Accounting periods and methods of accounting- Allocation of income and deductions-- Change of accounting period ------- Definitions ------------------ ___ __ Fiscal year -------------------- Paid or incurred/accrued -------- Taxable year-----------. . ----- Trade or business -- ----------- General rule----______ ___-__-__ ___ Installment basis ----------------- Period for which deductions and credits taken ..-----------.-- Period in which items of gross income included---------............. Returns for period of less than 12 months---_-----__-___--____ Acquisition of property, claims against United States involving --------- Additions to tax and penalties------- Adjusted basis for determining gain or loss--- -..... ................ ... Administrative proceedings----------- Aliens. See Non-resident aliens, this title. Application of title -------------- . -- Bankruptcy- Assessment of taxes ------------- Interest on unpaid portion of claim__ Banks--------------_ -. _ _ _- __ -- _ _- -- Brokers, returns by------------------ Capital gains and losses-------------- Charitable and other contributions, un- limited deduction for -__-_____-- China Trade Act Corporations- Affiliation ----------------------- Credit against net income --------- Credits against the tax ------------ Income of shareholders ------------ Taxation in general -------------- Claims against United States involving acquisition of property --------- _ Classification of provisions __ -- -- _ _ _- Collection of foreign items ----------- 1611 Page 89 287 82 254 1059 474 474 475 475 476 475 476 473 473 473 473 475 484 480 490 480 452 538 542 484 516 500 506 534 533 534 534 533 484 452 516 eve
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