War income tax: Additional tax. Table of rates.. Citizens and residents_ Corporations_. Dissolved prior to October 4, 1917_ Foreign corporations_ Dependent children; additional exemption on account of.. Dividends a credit to corporations_-- Exempt corporations...- Exemption; specific_ Additional for dependent children_. At the source_. Foreign corporations__ Additional tax.. Normal tax not applicable to.... Normal tax- Citizens and residents_. Corporations-- Foreign corporations__. Nonresident aliens____. Prorated by corporations operating on fiscal-year basis_. For payment of claims for refund__ In payment for public work done_. Wells, oil and gas, depletion of__ Depreciation in addition_ Lessees__ Statements to accompany returns-- Widow: Husband dying during year-- Husband's salary paid to, for limited time___ Wife. (See Husband and wife.) Withholding the tax at the source. (See also Deduction of the tax at the source.) Year, taxable: Corporations Individuals__. Partnerships 301, 606, 610, 626 173 214 general provisions.. foreign payments of personal dividends, etc. for tax return, personal.......... for additional tax, corporation. for computing net income.. Value, fair market, basis of personal deductions. basis of losses... basis of gain or loss.. limit of allowed deductions. War Income Tax, on graduated incomes, Title I. administrative provisions, Title X.. Withholding at source, required of persons, corporations, etc. interest on bonds and mortgages (normal)... provisions for nonresident aliens.. as applying to War Tax Income, Title I.. When to make returns, of personal income tax. Where to file, personal return, with coll by foreign and domestic corporatie |