Wife having income of $3,000 from separate estate REVENUE STATISTICS REVISED STATUTES: Amended sections of, providing duties and penalties, ROYALTIES: How treated T. R. 16 A17 T. R. 10 T. R. 33c St. 1 T. R. 63 ROYALTY BASIS: Mines, oil or gas wells, operated on, deduction for Rulings, Treasury SALARIES (A31; T. D. 2137): How treated SALE OF CAPITAL ASSETS: Corporation- T. R. 145 p. 165 S .T. D. 2090; T. R. 4, 63; p. 298 Commission to, paid in stock, deductible expense T. R. 117 SALVAGE: How treated in return of insurance company.. T. R. 147c Exemptions St. G(a) SCRIP .T. D. 2090; T. D. 2152 SECURITIES: Income from; sale of, below par; loss. SHRINKAGE: In book value capital assets, how treated... loss by, what and when deductible..... SINKING FUND TAXABLE... SIXTEENTH AMENDMENT T. R. 4, 135 T. R. 134 SIZE: Foreign items too small for notation on, statement SOCIETY: Operating under the "lodge system," defined; exemp- SOURCE: Defined T. R. 58 ...St. G(a); T. R. 80 Example of where and where not withholding at.. Note given in payment of income, maker of note is.. or "withholding agents".... Tax withheld at, to be paid to collector. T. R. 70 T. R. 68 T. R. 31 T. R. 34 T. R. 29 Who required to act as; liable for tax withheld... Information from return, when, how.... Officers and employees, paid by United States; com- Political subdivision of, compensation of officers and STATE INCOME TAXES... STATE OR UNITED STATES: Construction; exemptions, distinction as to, for cer- tain income from State, etc.. STATISTICS, Part VII..... STATUS: For claiming exemption by individuals.. Analysis T. R. 50 St. I T. R. 176 A16 SUMMARY OF INCOME TAX LAW (See Introduction). SUMMARY OF MONTHLY LIST RETURN. SUPPLEMENTARY STATEMENT ATTACHED TO RETURN.T. D. 2137; T. R. 103 Additional, on individuals only, rates and classes.... Organized in United States, all (with exceptions) subject to Deductible ... T. R. 76 Delinquent if not paid by June 30.. Deputy collectors, duties, section 3172.... Domestic building and loan association, what neces- sary to exempt.... "Duties" are not but item of cost... Evidence of nonliability, received by withholding . Preface to Part III A23 T. R. 87 Income of corporations organized elsewhere than in Individual- Income from public utility taxable when... Agricultural, horticultural, and labor organiza- Deductions in connection with.... Not to be withheld against partnership profits.. T. R. 79 T. R. 93 St. G(a) .St. E; T. R. 41 T. R. 47 Not to be withheld on bank deposits.... Omitted, procedure upon discovery of... T. R. 67 T. R. 184 Once withheld, subsequent withholding agent, exempt on filing certificate (Form 1006).... On excess of income over exemption.. On income- From bonds, etc., corporations, etc. Paid by note ..... On interest on bonds owned by corporations organized T. R. 34 T. R. 10 T. R. 37 T. R. 68 T. R. 45 On net income of corporation- Computation of .... Distributable to owners T. R. 159 Rate of ..... On net income of foreign corporation; definition; de- A16 T. R. 157 Paid by corporation, when not deductible...T. D. 1948; TAX-FREE COVENANT CLAUSE... A23; T. D. 1948; pp. 232, 292; T. D. 2161 Paid by corporation constitute deduction... TAXPAYER: Regulations designed to assist. TAX STATEMENTS TAX YEAR 1913 TRUSTEE: T. R. 152 Preface to Part III T. R. 199 T. R. 7 |