A ACCOUNTING METHODS- Cash basis, 529 (a), 478. Index to Decisions (Italics refer to footnotes, ordinary type to pages) Effect on rights of taxpayer, 25 (c), 13. Definition, 445 (a), 364; 486, 438. Taxes, 257 (a), (b), 196. ACCRUED EXPENSES- Deductibility, 254 (a), 193; 255, 193; 256, 193; 257 Interest, 254 (a), 193; 255, 193; 256, 193. Taxability, 247, 190; 529 (d), 478. ACT- Construction of, 107 (f), 77; 113 (n), 79; 116 (a), ACTION-- See Suit." ACT OF 1913- Taxability of estates and trusts, 74, 61; 86, 62. Character of tax imposed by, 77 (c), 61. Income from property owned in the U. S. by non- ALIMONY- Deductibility as expense, 126 (a), 90. Taxability as income, 107 (a), 76; 582 (c), 511. AMENDED RETURN— Mandamus to compel Commissioner to accept, 98, 74. Statute of limitations as affected by, 564 (i), 504. Bond discount, 529 (b), 478; 539 (c), (d), 481. Constitutionality of act computing tax for fractional APPOINTMENT— Property passing general power of, under, 422 (b), APPORTIONMENT- Direct taxes, 494, 459; 496, 462; 520, 471; 573 (a), 508; 575 (a), (b), 509. Estate tax, 419 (c), 347. APPRECIATION- Accrued prior to Jan. 1, 1909, 529 (c), 478. Effect on invested capital, 397 (d), 330; 397 (ƒ), 331. ARMY OFFICER— Taxability of income of, 487, 451. ASSESSED VALUE- Evidence to prove value on March 1, 1913, 51, 38. Illegal after expiration of statute of limitations, Not prerequisite to attachment of interest, 331, 274. Building and loan, exemption of, 531 (a)-(c), 479. Corporation properly classified with, 523 (a), 476. Operating under lodge system, exemption, 224, 182. Organized independently of statute, 218 (b), (c), 178. Partnership distinguished from, 215 (a), 177. Taxable as corporation, 213 (a), 176. Unincorporated taxable as joint stock company, 523 National, taxability of dividends, 489, 457. Necessary expenses, priority, 572 (a), 508. Of partnership, priority of creditor's claims, 161, 128; Priority of federal taxes, 77 (a), 61; 569 (b), (c), Salaries unpaid because bankrupt, 250, 192. Statute of limitations, 564 (dd), 505; 571, 507; 572 Taxability of corporation in, 210 (a), 176. U. S. bound by referee's decision, 572 (d), 508. BENEFICIARY OF TRUST- Suit by, to restrain collection, 562 (b), 501. As income to beneficiary, 116 (e), 80. Meaning in Act of 1913, 116 (c), 80. BOND DISCOUNT— Deductibility, 529 (b), 478; 539 (b)-(d), 481. BONDHOLDER- Taxability of interest to, 492, 458. BONDS-- Deductibility of depreciation on, 503, 463. Premiums on, amortization, 536 (c), 480; 539 (b), 520 |