TAXABLE INCOME OF FARMER,
25

TAX, NORMAL, 8, 9, 11

TOWNE VS. EISNER, CASE OF. 14
WITHHOLDING AT THE SOURCE
Bearer Certificates, 61
Bond Interest, 55, 57
Citizens, 54

Dividends Paid to Foreign
Corporations, 55

Fixed, Determinable Annual
Income of Non-Resident
Aliens, 55

Foreign Corporations, 55, 58,
59, 60, 61

Income Subject to, 56

Interest on Bank Deposits, 55
Interest on "Tax-Free"
Bonds, 54

Miscellaneous Income, 56
Partnerships and Firms, 56
Record Owner of Stock-Not
Actual Owner, 60

Refund of Tax Withheld, 54

Tax on, 98, 130

Tax Year. 110

When Tax Payable, 113
COUPONS

TaxWithheld in Case of "Tax-
Free" Bonds, 96
CREDITS ALLOWED

Citizens and Residents, 88
Non-Resident Aliens, 90
Tax Paid at Source, For, 88
DECEDENTS' ESTATES, 83
DEDUCTIONS ALLOWED

Citizens and Residents, 86
Domestic Corporations, 103
Foreign Corporations, 106
Non-Residents, 88

DEPENDENT CHILDREN, $200
EXEMPTION FOR, 91
DEPRECIATION, 87, 90, 104, 107
DISCLOSURE OF OWNERSHIP OF
INCOME, 124

DIVIDENDS

Credited for Purposes of Ad-
tional Corporation Tax, 131
Defined, 126

Included in Return, 94
Rates Applicable to, 126
Subject to Surtax, 82

DUTIES AND POWERS OF UNITED
STATES OFFICIALS, 116

DUTIES OF TAXPAYERS, 116
EFFECTIVE DATE OF ACT, 134
EXEMPTIONS OF CITIZENS AND
RESIDENTS, 91, 130

EXTENSION OF TIME FOR FILING
RETURN, 92

FAILURE TO MAKE RETURN
By Corporations, 114
By Individuals, 95, 120

FALSE STATEMENT BY CORPORA-
TIONS, 114

FIDUCIARIES

Indemnified, 84

May Claim Exemption for
Beneficiaries, 91

Return of Income, 93

FILING CLAIM FOR EXEMPTION
FROM WITHHOLDING
TAX, 97

FISCAL YEAR

OF

Of Corporations, 99, 110
Rate of Tax for, 99, 130, 131
FOREIGN GOVERNMENTS-IN-
COME EXEMPT, 126

FOREIGN ITEMS, COLLECTION
OF, 97

FOREIGN TAXES DEDUCTIBLE,
86

GAINS, ASCERTAINING

On Property Acquired Prior
to March 1, 1913 (Corpo-
rations), 99

On Property Acquired Prior
to March 1, 1913 (Indivi-
duals), 86, 87

On Property Acquired Prior
to March 1, 1913 (Non-
Resident Aliens), 89

HEAD OF FAMILY ALLOWED EX-
EMPTION, 91