INDEX

A

ABATEMENT:

Claim for, of tax, may be filed when, by whom.... A54; T. R. 33c ABSENCE:

From U. S., who may make claim for deductions

Constituting increase in capital investment not de-
ductible expense of corporation. . . . .

T. R. 118

ADJUSTMENT:

Assessment of tax withheld, withholding agent to be
notified

ADMINISTRATOR:

Expenses of

Is fiduciary when

T. R. 33c

T. D. 2135

T. R. 70

Make return of income deceased person, when and
what

.T. D. 2152; T. D. 2090; T. R. 17

AFFIDAVIT:

Verifying return of income, before whom made ....

T. R. 22

AGENT:

......

Authorized, may sign for principal, certificate of own-
ership of bond ....
Compensated on commission basis, income of, not sub-
ject to withholding at source.....
Defined

Return made by, when....

T. R. 43

T. R. 32

.T. D. 2090; T. D. 2006; T. D. 2135

T. R. 17

.....

Signing for principal, certificate of ownership of

bonds, to furnish evidence of authority to act, when. T. R. 43

AGRICULTURAL ORGANIZATIONS:

Exempt from tax

.St. G(a); A15; p. 253

ALIENS:

Nonresident (A45; T. D. 2013; T. D. 2090; T. D. 2135;

T. D. 2152)-

Duly authorized agent of, to make return for and

pay tax, when

. p. 216;

T. R.

8

Income of, what to be included in return of......

Not entitled to exemption.....

Not taxable on income from stocks and bonds in

domestic corporations ...

Residence defined

Royalties.....

T. D. 2242

Subject to additional tax...

Taxable on entire net income in United States...
Tax on coupons or registered interest payable in
United States to be withheld unless certificate
of exemption

Resident-

ALIMONY

T. D. 2137

T. R. 8
T. R. 1

.T. D. 1977; T. D. 2162; T. R. 46

Certificate of ownership of bond, when and how to
be used, and to specify what.....
Income of, from coupon or registered interest, tax
on to be deducted and withheld except to ex-
tent exemption claimed .....

Taxable on net income less exemption and deduc-
tions

....

AMENDMENT, SIXTEENTH

AMENDMENTS:

Sections 3167, 3172, 3173, 3176, Rev. Stat.

AMERICANS RESIDING ABROAD

AMORTIZATION:

Depreciation for, corporation allowed, when, how. A28;

ANALYSIS

ANNUAL RETURN:

St. I

A35

T. D. 2161; T. R. 135

pp. 1-39

Form 1013, to show what, and to be filed on or before
March 1 each year..

.......

Of coupons or interest orders not accompanied by cer-
tificate of ownership (form of), what to show when
filed, totals only of monthly return.....
Of licensee for collection of foreign items (form of),
what to show, with whom filed, when....

T. R. 50

ANNUITY:

Money paid for (returned) not to be included in gross

Of guardian, etc., to notice for failure to make re-
turn, may show what....

APPEAL:

Decision of collector-

All papers of, to Commissioner of Internal Reve-
nue; dissatisfied may submit case; furnish
sworn testimony to prove facts...

APPLICATION:

For license-

T. R. 18

St. D

For collection foreign items...

.A55; T. R. 55

To collect foreign items to be made through prin-
cipal office to collector of district in which
located principal office....

.....

APPLIED SURRENDER VALUES AND CONSIDERATION:

For supplementary contracts-

To be both added and deducted in return life
insurance company

ARRANGEMENT AND PACKING:

Certificates, reports, returns, for forwarding by col-
lector

ASSESSMENT (A44):

Amount of, when persons shall be notified....

Basis of calendar year or fiscal year, time to be made.

Failure to pay, extra tax on...

Form and notice of....

Insurance company, reserve of, definition.
Limitation on time of making...

T. R. 57

T. R. 102

T. R. 194

St. E

T. R. 177
.A40; St. E

T. R. 197

T. R. 147d

St. E

List rendered, collector to forward....
. . . . . . . . . T. R. 192; T. D. 2024

.......

Made by Commissioner of Internal Revenue.....
Of tax to be made by Commissioner of Internal Reve-
nue..

St. E

T. R. 25

Of tax against withholding agent, deferred until agent
makes return

On stock by corporation....

Penalty and interest for nonpayment of, exceptions..

Persons notified of amount of..

When to be paid....

T. R. 189

ASSETS, CAPITAL:
Corporation-

Change in book value by annual adjustment on
books, that value to be used in making annual
returns, net income.....
. . . .T. D. 2161; T. R. 111
Change in book value by reappraisal, gain or

loss, how computed..

Loss from sale of, how ascertained....
Profit or loss on sale of, how determined....
Sale of corporation, net income from, how deter-
mined

T. R. 111

T. R. 128
p. 227

T. R. 109

Sale of by corporation, income from, how deter-
mined

T. R. 108

Net income of, preceding calendar year, normal tax on.

Operating under "Lodge system" defined..

St. E

T. R. 89

To make list or return of taxes, how, when, section
3173

St. I

AUTHORS:

Earnings of, indefinite or irregular, not subject to
withholding at source.

T. R. 32

T. R. 199

BALANCES:

Outstanding tax, how treated....

BANKS (A38; T. D. 2161; T. D. 2258):

Allowing interest on deposits, not to withhold tax

from

T. R. 67

BANKS-Continued.

Deductible status of taxes assessed against stock-
T. R. 154; T. D. 2135;

holder, paid by

Guaranty fund

Interest paid on deposits allowable deduction, St. G(a);
Taking coupons for collection, originated or payable
in the United States, duty of..
PRIVATE

MUTUAL SAVINGS-

Not having capital stock represented by shares,
exempt from tax ...

BENEFICIARIES (T. D. 2090; p. 232):

p. 297

p. 253

T. R. 149

T. R. 39

. pp. 289, 295

Exemption from tax may be claimed by, from fidu-

.....

ciaries
Interest received by, from insurance companies on
insurance contract, part of gross income..

BEQUEST (A29):

Of property-

Income from part of gross income..
Value of, not income......

Value of, is income to corporations.

BOARD, LODGING, ETC.

BOARDS OF TRADE:

Exempt, when

St. G (a)

Interest of foreign, subject to deduction and with-
holding, when

Irrigation

BOOKKEEPING:

Requisites of, for verifying return..

Books:

Of corporation subject to examination, by whom, for

what, result

T. R. 37

p. 232

St. E; T. D. 1992

p. 298

.A57; T. R. 182

T. R. 186