SUBJECT INDEX
1969
Page Taxes—Continued I'age Taxes—Continued Motor carriers, a m o u n t s received in Income taxes—Continued settlement of certain claims against Corporations— the United States 1673 Collapsible corporations 1615 National Firearms Act 1428 Corporate organizations and reNonprofit organization's waiver certifiorganizations, property recates 1044 ceived in certain 1620 Oil by pipeline, repeal of transportation Deductions for dividends received. 1614 taxes 260 Gain or loss on sales or exchanges Penalties 1397-1413, 1425, 1428 in connection with certain Persons, repeal of transportation tax e s. 260 liquidations 1615 Possessions of the United States, appliDealers in tax exempt securities 1606 cation of estate and gift taxes 1674 Dependent, definition 1607 Procedure and administration 1660-1668 Employee annuities 1620 Aliens, termination of taxable year in E x e m p t organizations, requirements. 1629 case of departure 1665 Foreign tax credit 1639, 1675 Bankruptcy and receivership proG u a m Territorial income tax 681 ceedings 1665 Injuries or sickness, extension of time Certified mail 1665 for making refund of overEstimated tax, declaration by indip a y m e n t s resulting from erronviduals 1660 eous inclusion 1673 Exempt organizations, publicity of Investment companies 1638, 1674 information 1660 Leased property improvements 1612 Interest 1663 Life insurance companies— Limitations 1662 Extension of 1955 formula to 1957_ 36 Persons required to make returns 1660 Transfer of installment obligations. 1624 Release of lien or partial discharge of Medical, dental, etc., expenses 1613 property 1662 N a t u r a l resources, depletion allowReproduction of returns and other.. ances, etc 1632-1638 documents 1666 N e t operating loss deduction 1611 Returns, failure to file certain inforNewspaper and periodical subscripmation 1664 tions, prepaid income 1625 Property— Offenses, jurisdiction and venue 512 Tax payments to state or local auPatents 1644 thorities on property transferred Police, s t a t u to r y subsistence allowby the Reconstruction Finance ance received by 1607 Corporation 456 Property, acquisitions, etc 1640-1642 Transportation of, repeal of taxes 260 Proprietorships and partnerships, revRefunds or credits, conditions to allowocation of election permitting ances in case of alcohol and tobacco. 8 taxation as corporations 1649 Restricted stock options, new basis Self-employment, income tax rate 1041 exercised by estate 5 Stock options 1623 Retirement method corporation, property acquired from 1671 Subcontracts subject to renegotiation, Retirement—Straight Line Adjustment mitigation of effect of price reAct of 1958 1669 determinations 1648 Separate accounting for certain collected Taxes paid under contract by one taxes; violation; penalty 5 corporation for another corSmall business— poration 1667 Corporations, taxable s t a t u s election. 1650 Trade or business expenses, improper Investment companies 1645 payments to officials of foreign Tax Revision Act of 1958 1676 countries 1608 Social Security Act of 1958, amendliranium ore or uranium concentrate ments under 1041 facilities for primary processing, Tax R a t e Extension Act of 1958 259 certificates, etc 1608 Technical Amendments Act of 1958 1606 Insurance companies— Life insurance companies, extension Vacation pay 1672 of 1955 formula to 1957 36 Taxicab Insurance Act of 1958, District of Mutual, tax extension 259 Columbia 952
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