SUBJECT INDEX Supplemental Appropriations Act, 1969, 'P&ee Second 49 Supply Service, Federal, appropriation for 226 Supreme Court of the United States: Appropriation for 61, 65, 418 Associate Justices, salary increase 864 Chief Justice, salary increase 864 Switzerland, termination of bilateral trade agreement, proclamation 919 T Tachikawa Air Base, Japan, relief for certain civilian employees 889 Taft National Historical Site, William Howard, Ohio, establishment 273 Tahoe Regional Planning Compact 360 Tariff Commission, appropriation for 81,424 Tariff Schedules of the United States. For amendments and repeals, see 1930, P.L. 361, in Table 1, "General Legislation", in "Laws Affected in Vol. 83", preceding this Index. Tax Court, United States: Appropriation for 81, 123, 453 Judges, salary increase 864 Organization and jurisdiction, change in provisions __ 730 Tax Extension Act of 1969, Interest Equalization 261 Tax Reform Act of 1969 487 Taxes: Antipoverty agencies, beneficiary's tax delinquency, withholding payments 833 Employment, collection on quarterly basis 91 Excise— Automobiles, extension 660 Communication services, extension. _ 660 Firearms, ammunition, recordkeeping requirements 269 Interest equalization tax, extension.86, 105, 261 Motor vehicles, concrete mixers, exemption 724 Income— Capital gains and losses— Alternative tax rate, increase 635 Corporations, losses 638 Collection, certain income exempt from levy 729 Corporations— Accumulated taxable income, reasonable needs of business 714 Capital gains and losses 638 Cooperative housing, definition 723 Deductions, personal holding company dividends 723
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Depreciation Distribution of stocks Financial institutions, reserve for losses Foreign base company income Liquidations, gain Mergers, interest on indebtedness.. Mutual savings banks, reserve for losses Stock dividends, distributions Surtax exemption Taxable income Deductions— Antitrust damages, etc., recoveries. Charitable contributions, limitations, etc Coal mine safety equipment, amortization Dependent, foster children, definition Farm losses, etc Fines and penalties, etc., restrictions Interest, hmitation Low income allowance Moving expenses; reimbursements.
625 713 616 718 724 604 620 614 599 722 711 549 674 722 566 710 574 676 577580 675
Personal exemption, increase Pollution control facilities, amortization 667 Railroad rolling stock, etc., amortization 670 Vacation pay, accrued 711 Estimated declaration, farmers, filing date, etc 729 Exempt organizations, private foundations, etc 492 Fifty-percent maximum rate on earned income 685 Gross income— Additional living expenses received under insurance contracts, exclusion 709 Items included 579, 588 Individuals, losses 642 Interests and penalties on underpayment ._ 729 Investment companies, definition 717 Investment credit, termination 66 0 Life insurance companies, taxable income; loss carryover 715, 716 Minimum tax— Income averaging _. 586 Restricted property, transferred 588 Tax preferences 580 Trusts, treatment of excess distributions 592 Miscellaneous provisions 709-724
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