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CORRELATION AND ANNOTATION OF THE FEDERAL INCOME AND ESTATE

TAX ACTS SINCE THE SIXTEENTH AMENDMENT

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46

GENERAL DEFINITIONS

2 Net Income Defined

188

INCOME TAX

6 Gross Income Defined

190

General Provisions

6 Deductions Allowed

190

Definitions

6 Deductions Allowed Foreign Corporations

210

Dividends

10 Items Not Deductible

216

Determination of Amount of Gain or Loss

16 Credits Allowed

218

Recognition of Gain or Loss from Sales or Ex-

Payment of Tax at Source

220

changes

18 Credit for Taxes

222

Basis for Determining Gain or Loss, Depletion Corporation Returns

228

and Depreciation

28 Returns by Receivers

232

Inventories

38 Consolidated Returns

234

Net Losses

40 Consolidated Returns for 1917

237

Fiscal Years

Time and Place for Filing Returns

238

Income Subject to Rates for Different Years 50 Taxes on Insurance Companies

240

Capital Gains and Losses

52 Administrative Provisions

254

Earned Income

56 Returns of Payments of Dividends

254

Individuals

58 Returns of Brokers

256

Normal Tax

58 Information at Source

258

Surtax

62 Returns to be Public Records

260

Net Income Defined

72 Publication of Statistics

264

Gross Income Defined

74 Collection of Foreign Items

264

Income Exempt from Law

80 Citizens of U. S. Possessions

264

Deductions Allowed

90 Porto Rico and Philippine Islands

266

Nonresident Aliens, Deductions

108 Income from Sources Within Possessions of U. 8. 268

Items not Deductible

112 China Trade Act Corporations

270

Credits Allowed .

114 Assessment and Administration

275

Personal Exemption

116 Payment, Collection and Refund of Tax and

Net Income of Nonresident Aliens

120

Penalties

276

Nonresident Aliens-Deductions and Credits ... 128 Date on Which Tax Shall be paid

276
Partnerships and Personal Service Corporations 128 Examination of Return

278

Estates and Trusts

134 Overpayments

280

Evasion of Surtaxes

144 Deficiency in Tax

280

Payment of Tax at Source

146 Additions to Tax in Case of Deficiency

288

Withholding Tax at Source

146 Additions to Tax in Case of Delinquency

288

Credit for Taxes

158 Period of Limitation upon Assessment and Col-

Individual Returns

162

lection of Tax

292

Partnership Returns

164 Claims in Abatement

298

Fiduciary Returns

164 Taxes Under Prior Acts

300

Returns for Fractional Year

168 Credits and Refunds

302

Time and Place for Filing Returns

170 Closing by Commissioner of Taxable Year 306

Understatement in Retums

172

Receipts for Taxes

310

Incorporation of Individual or Partnership Busi-

Penalties

312

174 Effective Date of Title

316

Corporations

WAR-PROFITS AND EXCESS-PROFITS TAX.. 318

Income Tax

176 General Definitions

318

Conditional and Other Exemptions

182 Imposition of Tax

319

VII

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(Italics refer to footnotes, ordinary type to pages)

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A

Beer v. Moffatt (Col.), 566 (b), 506.

Benowitz v. U. S., 197, 162.

Abrast Realty Co. v. Maxwell, 527 (a), 477; 564 (9),

504; 566 (b), 506.

Biwabik Mining Co. v. U. S., 526 (c), 477; 575 (c),

Accardo v. Fontenot (Col.), 562 (u), 502.

509; 536 (b), 480.

Acklin v. Peoples Savings Assn., 226, 183; 227 (a)-(d),

Black v. Bolen (Col.), 105, 76; 564 (a), 503.

183; 562 (), (y), 502, 503.

Black v. Rafferty (Col.), 562 (m), 502.

Acorn Roofing Co. et al. v. U. S., 542 (b), 483.

Blair (Col.) v. Kings County Savings Inst., 564 (b), 503.
Ætna Life Ins. Co. v. U. S., 541 (b), 483.

Blair (Com.) v. U. S. ex rel Greylock Mills, 98, 74.

Blake (Col.) v. Nat'l City Bank, 514, 470.

Allen (Col.) v. Altheimer & Rawlins Inv. Co., 533 (i),

479; 539 (b), 481.

Blakeslee (Col.) v. Wright, 566 (i), 506.

Allen (Col.) v. Natl. Bank of Commerce, 526 (c), 477;

Blalock (Col.) v. Georgia Ry. & Elec. Co., 526 (0), 477;

575 (c), 509; 541 (a), 482; 545, 484.

527 (f), 477; 533 (c), (e), 479; 575 (c), 509.

Alpha Portland Cement Co. v. U. s., 533 (9), 480.

Blum v. Wardell (Col.), 423 (c)-(d), 349, 350.

Altheimer & Rawlins Inv. Co. v. Allen (Col.), 533 (i),

Bolen (Col.) v. Black, 105, 76; 564 (a), 503.

479; 539 (b), 481.

Boss v. U. S. et al., 334, 282.

Boss & Peat Automobile Co. et al. v. U. 8., 85, 62;

Alworth-Stephens Co. v. Lynch (Col.), 266 (b), 202;

589 (w), 511.

404 (9), 335; 405, 336.

Boston Insurance Co. v. U. S., 267, 204.

American Synthetic Dyes, Inc. v. Edwards (Col.), 550,

Boston & M. R. R. v. U. S., 539 (e), 481.

489.

Anderson v. Brady, 201, 167.

Boston Terminal Co. v. Gill, 527 (1), 478.

Anderson (Col.) v. Forty-Two Broadway, 526 (c), 477;

Bowers (Col.) v. Kerbaugh Empire Co., 103, 74; 581

575 (c), 509; 539 (b)-(c), 481.

(b), 511; 582 (1), 512.

Anderson (Col.) v. Jacobs & Davies, Inc., 534 (b), 480.

Bowers (Col.) v. Leslie et al., 381 (a), 319.

Anderson (Col.) v. Morris & E. R. Co., 526 (c), 477;

Bowers (Col.) v. Seamen, 351 (a), 293; 351 (e), 294;

575 (c), 509; 527 (a), 477.

351 (9), 295; 353, 295; 562 (w), 503; 564 (q), 504.

Anderson (Col.) v. New York Life Ins. Co., 536 (d),

Bradley Const. Co. v. Penn. Cement Co., yn (c), 61;

480; 537, 481; 543, 484.

572 (e), (g), 508.

Anderson (Col.) v. New York Mail & News Trans. Co.,

Brady v. Anderson, 201, 167.

564 (b), (n), 503, 504.

Brady (Col.) v. Detroit Hotel Co., 527 (9), 478; 564

Anderson (Col.) v. Roberts, 523 (b), 476.

(j), 504.

Anderson (Col.) v. Tyee Realty Co., 79, 61; 87, 63;

Brady (Col.) v. Dodge, 564 (a), 503.

198, 164; 254 (b), 193; 580 (a), (c), (j), 510;

Brainard (Col.) v. Hubbard, 188, 455; 564 (c) (c), 505.

58. (a), 511.

Brewster v. Sayre, 434 (h), 357.

Anderson v. U. S., 116 (a).(d), 80.

Brewster v. Walsh (Col.), 32, 11; 49, 36; 76, 61;

Armour v. Roberts (Col.), 566 (b), 506.

106 (a), 76; 581 (a), 511; 582 (a), 511.

Associated Pipe Line Co. v. U. S., 527 (m), 478; 539

Brezin & Schaefer, Bankrupts, In re., 57, 42; 569 (a),

(b), 481.

(b), 507.

Atlantic Ins. Co. v. Stockdale (Col.), 497, 462; 518,

Brilliant Coal Co. v. U. S., 254 (a), 193; 255, 193;

471; 580 (9), 510.

956, 193.

Bristow v. U. S., 560, 497.

B

Brushaber v. U. P. R. R. Co., 79, 61; 87, 63; 125, 90;

127, 92; 147, 114; 152, 117; 183, 147; 190, 156;

Bailey (Col.) v. Drexel Fur. Co., 555 (a), 493; 574 193, 164; 209, 176; 254 (b), 193; 562 (d), 501;

(b), 508.

564 (a), 503; 574 (d), 509; 576 (c), 509; 580 (a),

Bailey (Col.) v. George, 555 (b), 493; 562 (1), 502; (c), (g), (h), (i), (1), (n), (p), 510, 511; 581

574 (a), 508.

(a), 511.

Bailey (Col.) v. Ledbetter, 562 (u), 502.

Bryant & May v. Scott (Col.), 527 (b), 477.
Bailey v. N. Y. Cent. R. Ř. Co., 502, 463.

Bryce et al. v. Keith (Col.), 133 (a), 94.

Baker & Co., Walter v. Malley (Col.), 470 (b), 404; Buckner v. Commissioners of the Sinking Fund, 564

564 (u), 505.

(b), 503,

Baldwin Locomotive Works v. MeCoach (Col.), 533 (n), Buffington (Col.) v. Day, 495, 459; 571 (c), 509.

479; 534 (e), 480; 539 (c), 481.

Burk-Waggoner Oil Assn. v. Hopkins (Col.), 213 (a),

Baltic Mining Co. v. Stanton, 79, 61; 87, 63; 147, 114; 176; 470 (b), 404.

209, 176; 265, 202; 562 (d), 501; 576 (c), 509; Butterick Co. v. U. S., 113 (a), 78; 223 (b), 179.

580 (e), !;), (P), 510, 511; 581 (a), 511.

Baltimore Pearl Hominy Co., in re, 559 (b), 497.

C

B. & O. R. R. Co. v. U. S., 509, 463; 565 (a), 505.

Bankers Trust Co. v. Edwards (Col.), 203 (a)-(e), 168, Cadawalader v. Lederer (Col.), 403 (a)-(b), 334.

169; 470 (a), 404; 576 (e), 509; 580 (0), (q), (r),

Cadawalader v. Sturgess (Col.), 351 (b), 293; 562 (r),

(8), 510, 511.

502.

Bankers' & Planters' Mut. Ins. Assn. v. Walker, (Col.), Calkins v. Smietanka, 562 (f), 501; 562 (t), 502.
221, 182; 232 (a), 184; 234 (b), 186.

Cambria Steel Co. v. McCoach (Col.), 527 (a), 477;

Barnes v. Railroad Companies, 501, 463 ; 504, 463;

566 (b), 506.

506, 463.

Camp Bird Ltd. v. Howbert (Col.), 526 (a), (d), 477;

Barnes v. Stuart, 564 (b), 503.

536 (b), 480; 563 (b), 503; 564 (c), 503; 576 (a),

Bashara v. Hopkins (Col.), 562 (9), 502; 564 (P), 504. (d), 509; 580 (b), 510.
Beam v. Hamilton (Col.), 557 (a)-(b), 496.

Carbon Steel Co. v. Lewellyn (Col.), 549 (a), 489.
IX

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Carter (Col.) v. Union Hollywood Water Co., 524, 476;

533 (d), 479; 534 (h), 480.

Cartier v. Doyle (Col.), 381 (b), 319; 397 (b), (g),

(h), 330, 331; 401, 333; 404 (e), 335.

Cary (Col.) v. San Francisco Sav. Union, 499, 462.

Castner, Curran & Bullitt Inc. v. Lederer (Col.), 50

(c)-(a), 37.

Catherwood v. V. S., 130 (b), 93.

Cedarburg Milk Co. v. U. s., 115, 79.

Central National Bank v. U. S., 489, 457.
Central Ry. Co. of N. J. v. Duffy (Col.), 251, 192;

470 (c), 404.
Central Trust Co. v. Third Ave. R. R. Co. et al., 522, 476.
Chemung Iron Co. v. Lynch (Col.), 527 (i), 477.
Chesebrough v. U. S., 566 (b), 506.
Chicago & Eastern Illinois Ry. Co. v. U. S., 292 (a)-(6),

233; 350, 292; 589 (!), 512.

Chicago Title & Trust Co. v. Smietanka (Col.), 215 (a),

177; 218 (a)-(b), 178.

Chili Copper Co. v. Edwards, 566 (b), 506.

Chouteau v. U. S., 568 (b), 507.

Christie-Street Com. Co. v. U. S., 564 (2), (ff), 505;

566 (b), 506.

Christine Oil & Gas Co. v. U. S., 247, 190.
Cleveland, C., C. & St. L. Ry. Co. v. U. S., 533 (b), (g),

(h), 479; 564 (n), 504.

Coffey (Col.) et al. v. The Exchange Bank of Lennox,

361, 303; 561, 501; 564 (m), (n), 504; 564 (bb),

(9g), 505; 566 (f), 506.

Cohen v. Lowe (Col.), 135, 96; 151, 117.

Collectors v. Traction Cos., 527 (a), 477.

Commercial Travelers' Life & Accident Assn. v. Rod-

way, 530, 479.

Commercial Health & Accident Co. v. Pickering (Col.),

234 (c)-(f), 187.

Commissioners of The Sinking Fund v. Buckner, 564

(b), 503.

Commissioners v. U. S., 506, 463; 507, 463.

Conant v. Kinney, 564 (n), 504.

Conn. Gen. Life Ins. Co. v. Eaton (Col.), 529 (d), 478;

533 (), 479; 537, 481.

Conn. Mutual Life Ins. Co. v. Eaton (Col.), 529 (a),

478; 534 (f), 480; 535, 480; 537, 481,

Connelly v. Gardner (Col.), 562 (u), 502.

Continental Pass. Ry. Co. of Phila. v. McCoach, 527 (a),

477.

Cook v. Tait (Col.), 73 (a)-(b), 60, 61; 574 (e), 509;

531 (c), 511,

Coulby v. U'. S., 162, 130.

Craig (Col.) v. National Life & Accident Ins. Co.,

538 (b), 481.

Craig (Col.) v. Randolph et al., 419 (d), 347; 423 (a),

349; 434 (d), (f), 356.

Crocker et al. v. Malley (Col.), 215 (b), 177; 218 (c),

178; 564 (f), 504.

Crutchley v. Kemper Military School, 229, 184; 233,

185; 249, 191.

Cryan v. Wardell (Col.), 106 (c), 76.

Cullinan v. Walker (Col.), 106 (e), 76.

Curley v. Miles (Col.), 434 (9), 356.

Curley V. Tait (Col.), 426 (a), 350; 427 (b), 350;

434 (g), 356.

D

Darlington v. Gray (Col.), 512, 465.

Davis v. State Line S. Ry. Co., 527 (a), 477; 564 (b),

(n), 503, 504.

Davis (Col.) v. Wilkes-Barre & W. Va. Traction Co.,

527 (a), 477.

Davis v. Y. M. C. A. of Columbus, 418 (c), 346; 435

(a), 357.

Day v. Buffington (Col.), 495, 459; 57 (c), 509.

Dayton Brass Castings Co. v. Gilligan (Col.), 549 (a),

489; 552, 489.

Dayton Bronze Bearing Co. v. Gilligan (Col.), 558 (a)-

(b), 496.

DeGanay v. Lederer (Col.), 81, 61.

DeLaski & Thropp Circular Woven Tire Co. v. Iredell

(Col.), 397 (a), 330; 404 (c), 335.

Detroit Hotel Co. v. Brady (Col.), 527 (9), 478; 564

(j), 504.

DeWitt v. U. S., 564 (8), 504.

Diehl (Col.) v. Philadelphia, 564 (co), 505; 566 (6),

506.

Dodge v. Brady (Col.), 564 (a), 503.

Dodge v. Osborn (Com.), 562 (e), (f), 501; 564 (a),

503.

Doerschuck et al. v. U. S., 17 (6), 10.

Dollar Savings Bank v. U. S., 498, 462.

Douglas v. Edwards (Col.), 16, 10; 17 (d), 10; 24 (a),

12; 25 (1)-(c), 12, 13; 28, 13; 113 (k), (n), 79.

Doyle (Col.) v. Cartier, 381 (b), 319; 397 (b), (9),

sh), 330, 331; 401, 333; 404 (e), 335.

Doyle (Col.) v. Grand Rapids & I. Ry. Co., 534 (g), 480.

Doyle (Col.) v. Mitchell Bros. Co., 526 (c), 477; 533

(9), (h), 479; 576 (d), 509.

Doyle (Col.) v. Public Service Corp., 362, 304; 564

(ee), 505.

Doyle (Col.) v. Schwab, 419 (b), 346; 427 (a), 350;

428 (b)-(e), 351; 575 (d), 509.

Drexel Fur. Co. v. Bailey (Col.), 555 (a), 493; 574

(b), 508.

Duffy (Col.) v. Central Ry, Co. of N. J., 251, 192;

470 (c), 404.

Duffy (Ex-Col.) v. Pitney, 51, 38; 104 (a)-(b), 75;

111 (d), 77; 138, 100; 185, 148; 582 (f), 511.

Duffy (Col.) v. The Mutual Benefit Life Ins. Co., 397

(e), 331; 400, 333.

Duffy (Col.) v. Walter et al., 52 (a)-(b), 38, 39.

Dugan v. Miles (Col.), 432 (a), 354; 566 (9), 506.

DuPont v. Graham (Ex-Col.), 562_(n), 502.

Durey (Col.) v. Laurentide Co. Ltd., 221, 178; 527

(9), 477.

Durey v. Witherbee, 351 (c), 293; 562 (x), 503.

E

Eastern Kentucky R. R. Co. v. Slack, 515, 470.

Eaton (Col.) v. Conn. Gen. Life Ins. Co., 529 (d), 478;

533 (a), 479; 537, 481.

Eaton (Col.) v. Conn. Mutual Life Ins. Co., 529 (d),

478; 534 (f), 480; 535, 480; 537, 481.

Eaton (Col.) v. Middlesex Banking Co., 540, 481.

Eaton (Col.) v. The English & Mersick Co., 399, 331.

Ebersole v. McGrath, 422 (b), 348; 423 (f), (g), 350.

Edwards (Col.) v. American Synthetic Dyes, Inc., 550,

489.

Edwards (Col.) v. Bankers Trust Co., 203 (a)-(e), 168,

169; 470 (a), 404; 576 (e), 509; 530 (0), (9), (r),

(s), 510, 511.

Edwards v. Chili Copper Co., 566 (b), 506.

Edwards (Col.) v. Douglas, 16, 10; 17 (d), 10; 24 (a),

12; 25 (b)-(c), 12, 13; 28, 13; 113 (k), (n), 79.

Edwards v. Fox, 365, 305; 566 (h), 506.

Edwards v. Goodrich, 48, 36.

Edwards v. Keith (Col.), 109, 77.

Edwards (Col.) v. Lincoln Chemical Co., 397 (f), 331;

404 (d), 335; 470 (e), 405.

Edwards (Col.) v. R. H. Martin, Inc., 404 (b), 334.

Edwards (Col.) v. National Paper & Type Co., 104 (e),

75; 577 (b), 510; 580 (v), 511.

Edwards (Col.) v. New York Trust Co., 113 (i), 79.

Edwards (Col.) v. Porto Rico Coal Co., 213 (b)-(e),

177; 214, 177; 325 (a).(b), 266, 267; 380, 319;

575 (e), 509; 580 (t), 511.

Edwards v. Slocum, 418 (a), 346; 435 (b), 357.

Edwards (Col.) v. Title Guar. & Trust Co., 434 (c),

(c), 355, 356.

Ehret Magnesia Mfg. Co. v. Lederer (Col.), 382 (a), .

(b), 319, 320.

Eisner (Ex-Col.) v. Laemmle, 126 (b), 90.
Eisner (Col.) v. Macomber, 22, 11; 76, 61; 106 (b),

76; 581 (a), 511; 582 (a)-(6), 511.

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