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Page:United States Statutes at Large Volume 61 Part 1.djvu/1027

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INDEX District of Columbia-Continued Page Water fund-Continued Credit of amount to-------------- . 361 U. S . securities- Investment in; crediting of proceeds 448 Sale authorized----------------- 445 Water mains- Assessments for, increase -------- _- 360 Federal, outside D. C ., appropriation for maintenance and operation-- 690 Water rents- Appropriation for refunding ---. - - - _ 65 Increase --------- _ --- _--- --- --- -. 360 Water system, delivery of water to Falls Church or other water systems in metropolitan area of District in Virginia ---------------------- _ 181 Weapons, concealed, arrests without warrant; limitation on use of evi- dence discovered -------- ____--- _ 743 Weights, Measures, and Markets, De- partment of, appropriation for_ 29, 63, 427 West central heating plant, D. C., ap- propriation for--- ___ _- -_ _- -- -- _ _ 594 West Executive Avenue, removal of stone piers -------------- _______ 95 White House Police. See separate title. Wills, Office of Register of, appropria- tion for -- __ ... __------ --_ 30, 63, 435 Workhouse, appropriation for--------- 65 Workmen's compensation, appropria- tion for administrative expenses_ 184, 427 Zoning Commission, appropriation for_ 30, 427 Zoological Park, National, appropriation for...- ... .. ... ... .. 31, 447 for-------------------------31,447 District of Columbia Code: Amendments- Athletic contests, corrupt influence in connection with, prohibition, penalty for violation --------- _ 313 Condemnation proceedings, abandon- ment, reimbursement of owner, etc-------------------------- 312 Parole of prisoners ----------- 378, 379 Citation .___ - ___ 638 Citation---------------------------638 Copies of Code and Supplements printed at Government Printing Office, con- clusive evidence of original ----- _ 639 Distribution ------------------------ 640 Evidence of the laws ----------------- 638 Preparing and editing, annual appropria- tion authorized...... _ __ -- -- --- - 640 Publication, distribution, etc _ - -.- 637, 638 Supplements, publication, distribution, etc-----------..--------.. 637,638, 640 Page District of Columbia Revenue Act of 1947- 328 Federal payment to District --------- 361 Income and Franchise Tax Act of 1947- _ 328 Accounting periods ----------- .- - - 339 Appeal ------------------ . - - - -- . . 359 Applicability ------------ .- - - - -- . 331 Assessment and collection ---------- 352 Period of limitation ------------- 354 Compromises --------------- .- -. _ 355 Corporations- Allocation and apportionment of net income derived within District, etc------------------------ 349 Dividends paid in property ----- _- 351 Licenses ------------- _--- ---- _ 357 Reorganizations, exchanges in, gain orloss -------


_ 351 Tax on -------------------- __ _ 345 Deductions and credits, period for which taken ---------------- 340 Definitions, general -----------. -- . 332 Dependents, credit for ------ _----. 343 Estates and trusts, tax on ---.----. 346 Employees' trusts, exemption----- 348 Exempt organizations -------- .- - - 334 Gross income- Deductions allowable in computa- tion of net income ---------- 337 Deductions not allowable in compu- tation of net income -- _ - . --- 339 Periods in which items included. - - 339 "Gross income" and exclusions there- from-- --------------------- 335 Installment sales----------. . ._ --- . 340 Inventories ------------- .- -- --- - 340 Method of accounting, rejection by Assessor, authority ---------. _ 340 Net income- Deductions allowable in computa- tion of - 337 tion of --------------------- 337 Deductions not allowable in compu- tation of-_ _--- -__ __-- -- 339 Definition ... ______ .. 335 Definition- ------------------- 335 Organizations, trades, or businesses, certain, allocation of income and deductions-___------------__ _ 349 Penalties and interest --- 355 , 356, 357, 358 Personal exemptions ------- _----_ 343 Property- Basis for determining gain or loss; computation, etc ------------ 350 Depreciation ----


351 Purpose---------------------- 349 Rates of tax; optional method of com- putation---------------- .- - - 344 XLVI