Depletion reserve, distribution from___. Invested capital_----- Deposit premiums on perpetual risks, gross income_ Postal savings banks, interest_- Depositors' guaranty fund, deduction by bank_ Depreciation allowance, invested capital_----. 1549 844 548 54 91 814 77 567 838-840 Gross income from business- Improvements, addition of cost in determining capital sum. Mines__ 205 206 171 168 168 171 163 162 35 164 201, 224 Depreciation reserve, charge of expenses for repairs against_. 103 Distribution from 1549 Expenditures to restore depreciation as charge against reserve_ 24 844 168 Designs, depreciation allowance_. Destruction of property, compensation received as taxable income----- 49, 141 141, 145 Devises, annuities charged upon devised land, taxable income_- Discontinuance of use of property in business, closing depreciation ac- 208 47 Income where bonds issued at, are sold or retired at price in excess 544 Losses from sale of capital stock at--- 542 Notes received in payment for services rendered_. 34 Discovery, mine, depletion allowance__. Oil or gas wells, depletion allowance._. Undeveloped mining claims, effect as to surtax_. Dishonored checks, payment of tax__ Dissolution of corporation, dividends, taxability. Gross income Returns Distraint, collection of tax-. Distributions constituting dividends_ Not constituting dividends____ District of Columbia, exemption of income_. Obligations, invested capital__--- Taxability of interest__. Dividends applied to purchase reinsurance or annuities, gross income.. Constructive receipt by stockholder. Credits____. Deduction by corporation.... Definition. Federal land bank, taxability. Federal reserve bank, taxability. 219 220-221 13 1734 1548, 1549 547 621, 622 1009 1541 1543 84 816, 834 74 549 54 301, 306, 1131 561 701, 1541, 1543 75 78 Drilling nonproductive oil and gas wells, charges to capital__. 223 1588 Earned surplus, invested capital_ 838 Educational corporations, annuities paid by, taxable income_. 47 Donations to, deduction by corporation__ 562 Exemption 517 Election of business enterprise to be taxed as corporation_. 933 Taking depreciation allowance for patents-- 167 Emancipation of child, return in case of___ 403 Embezzlement, loss from, deduction for what year_ 111 Eminent domain, compensation for property taken as taxable income_ 49 Employees, aliens, duty of employer to determine status_ Premiums on insurance policy paid by employer, deduction. 294 33 Promissory notes in payment for services, taxable income. 34 85 Stock of corporation received as compensation, taxable income-- Equity, bill in, to enforce tax lien_ Estates, bad debts-- 1010 152 Copies of income returns furnished to executors or administrators_ 1091(a) Expenses of administration, deduction__ Inheritance taxes, deduction_. 346 293 134 Rates for different years, parts of income subject to---. 1641 Estimate of mineral contents of mine___. Evangelists, gifts or contributions to, as taxable income.... Erroneous assessment of tax___ 208 32 1091 (a) 1032 Examination of taxpayers and books, Commissioner's authority as to---- 1711 |