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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.
Retroactivity of change in, 96, 72.
ACCRUAL BASIS OF ACCOUNTING—
Retroactivity of change in, 96, 72.
ACCRUED-

Definition, 445 (a), 364; 486, 438.
ACCRUED DEDUCTIONS-

Taxes, 257 (a), (b), 196.

ACCRUED EXPENSES-

Deductibility, 254 (a), 193; 255, 193; 256, 193; 257
(a), (b), 196.

Interest, 254 (a), 193; 255, 193; 256, 193.
ACCRUED INCOME-

Taxability, 247, 190; 529 (d), 478.

ACT-

Construction of, 107 (f), 77; 113 (n), 79; 116 (a),
80; 200 (b), 166; 203 (e), 169; 234 (e), (f), 187;
397 (h), 331; 404 (h), 335; 422 (b), 348; 423
(f), 350; 425 (b), 350; 428 (c), 351; 558 (b),
496; 564 (u), 505; 580 (0), 510.

ACTION--

See Suit."

ACT OF 1913-

Taxability of estates and trusts, 74, 61; 86, 62.
ACT OF 1918-

Character of tax imposed by, 77 (c), 61.
ALIEN-

Income from property owned in the U. S. by non-
resident, 81, 61.

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.
Penalty for false, 374, 312.

Statute of limitations as affected by, 564 (i), 504.
AMORTIZATION—

Bond discount, 529 (b), 478; 539 (c), (d), 481.
Bond premiums, 536 (c), 480; 539 (b), 481.
ANNUAL BASIS-

Constitutionality of act computing tax for fractional
year on, 580 (r)-(s), 511.

APPOINTMENT—

Property passing general power of, under, 422 (b),
348; 493 (b), 349; 423 (e), (g), 350; 432 (a),
(b), 354.

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.
APPRECIATION IN VALUE OF ASSETS-
Effect on income, 533 (n), 479.

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.
ASSESSMENT—

Illegal after expiration of statute of limitations,
564 (p), 504.

Not prerequisite to attachment of interest, 331, 274.
Not prerequisite to suit by Government, 510, 464;
543, 484; 560, 497; 564 (w), 505; 564 (hh), 505.
Prerequisite to attachment of lien, 510, 464.
Presumption as to validity of, 564 (aa), 505.
ASSOCIATION—

Building and loan, exemption of, 531 (a)-(c), 479.
Building and loan, general, 225 (a)-(c), 182; 226,
183; 227 (a)-(d), 183.

Corporation properly classified with, 523 (a), 476.
"Like organization of a purely local color, exemp-
tion, 234 (b)-(d), 186, 187.

Operating under lodge system, exemption, 224, 182.
Organized for religious, etc., purposes, exemption,
228, 184; 232 (a), (b), 184, 185.

Organized independently of statute, 218 (b), (c), 178.
Organized under statute, 525, 476.

Partnership distinguished from, 215 (a), 177.

Taxable as corporation, 213 (a), 176.
Trust distinguished from, 215 (b), 177.

Unincorporated taxable as joint stock company, 523
(b), 476.

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National, taxability of dividends, 489, 457.
State taxes, deductibility, 258, 196.
BANKRUPTCY—

Necessary expenses, priority, 572 (a), 508.

Of partnership, priority of creditor's claims, 161, 128;
569 (a), 507; 570, 507.

Priority of federal taxes, 77 (a), 61; 569 (b), (c),
507; 572 (a)-(c), 508.

Salaries unpaid because bankrupt, 250, 192.

Statute of limitations, 564 (dd), 505; 571, 507; 572
(f), 508.

Taxability of corporation in, 210 (a), 176.

U. S. bound by referee's decision, 572 (d), 508.
U. S. not required to file claim before end of tax-
able year, 572 (e), (g), 508.

BENEFICIARY OF TRUST-

Suit by, to restrain collection, 562 (b), 501.
BEQUEST-

As income to beneficiary, 116 (e), 80.
As income to executor, 116 (d), 80.
Definition, 116 (b), 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.
Discount on, amortization, 529 (b), 478.

Premiums on, amortization, 536 (c), 480; 539 (b),
481.

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