ACT OF JULY 1, 1862, 3. ACT OF JUNE 30, 1864, 3. ACT OF JULY 4, 1864, 3. ACT OF AUGUST 5, 1909, 3. ACT OF OCTOBER 3, 1913, 3. ACT OF SEPTEMBER 8, 1916, 2. ACT OF OCTOBER 3, 1917, 2. ACTORS, DEPRECIATION OF COSTUMES, 480. ADDITIONS AND BETTERMENTS, depreciation on, 482. not deductible, 423. ADMINITRATION OF THE LAWS, 4. ADMINISTRATORS, see Executors and Administrators. ADMISSIBLE ASSETS, see War Profits and Excess Profits Tax. ADVERSE JUDGMENT, LOSS BY, 471. change in ownership during taxable year, 225. fiscal years, when different, 226. intangible property paid in, 769. invested capital of, 768. invested capital for prewar period, 771. net income for prewar period, 772. stock of subsidiary acquired for cash, 770. income received by, 315. not fiduciaries, 105. resident agents for non-residents, 87. AGRICULTURAL ORGANIZATIONS, 272. non-resident, who are, 37. residing in the United States, 37. ALIMONY, 404. ALLOCATION OF INCOME FROM JUDGMENTS, 405. APPROVED STANDARD METHODS OF ACCOUNTING, 420. ANCILLARY ADMINISTRATOR, 106. ANNUITIES, taxable when, 414. APARTMENT HOUSES, depreciation on, 486. APPLICATION FOR EXTENSION OF TIME, 541. against local benefits, 452. special, against local benefits, 425. ASSESSMENT INSURANCE COMPANIES, 240. additional assessment, 578. notice of, 558. suit to restrain, 555. ASSIGNEES, duties as to withholding tax, 643. ASSOCIATION, as corporations, 180. partnership associations, 140. ASSOCIATIONS FOR MARKETING PRODUCE, 283. BAD DEBTS, recoveries of, 413. BANK DEPOSITS, interest paid on, to non-resident foreign corporations, 255. BANKS, bank guaranty funds, payments to, 455. taxes paid for stockholders, 453. BEARER STOCK CERTIFICATES, 103. income credited but not paid to, 120. income to be reported by, 127. returns by, 125. BEQUEST, property acquired by, 411. BOARDS OF TRADE, 278. BONDS, as worthless debts, 468. claim for loss in inventory, 475. credit for taxes, required in claim for, 529. district irrigation, loss in, 488. issued below par, amortization, 463. license to collect foreign items, 627. payment of taxes for, on leaving country, 588. purchased above par, 466. purchase of for retirement, 465. sold at premium, income from, 413. tax-free covenant, withholding at source on, 637. BONDS OF INDEBTEDNESS, see Stamp Tax. F. T.-62 as salary, 327. BONUS STOCK, income on sale of, 413. BOOKKEEPING ENTRIES NOT CONCLUSIVE, 291. BOOK ENTRIES, depletion, 509. depreciation, 486. BOOK VALUES, fluctuations in, 459. BOOK VALUE OF ASSETS, 292. BROKERS, information at source, duties as to, 624. amortization of, 492. destruction or removal of old, 422. BUILDING AND LOAN ASSOCIATIONS, 274. BUSINESS EXPENSES, citizens and residents, 44. corporations, domestic, 195. definition, 427. estates and trusts, 114. partnerships, 144. CAPITAL STOCK TAX-Cont. fair average value of capital stock, 786. capital invested in U. S., 788. holding companies, 790. inactive corporations, 792. income, capitalization of, 787. insurance companies, 790. limited partnerships, 791. payment of tax, 797. penalties, 798. preceding year, engaged in business in, 791. returns, 796. foreign corporations, 797. sales of stock, quotation of, 787. tax due, when, 796. CAR TRUST CERTIFICATES, 639. notes are, when, 310. property is, when, 299. rent, received in, 312. salaries or wages, received in, 300. stock is, when, 302. CASUALTY INSURANCE COMPANIES, MUTUAL, 246. CERTIFICATES OF PROFITS, see Stamp Tax. CERTIFICATES OF STOCK, ORIGINAL ISSUE, CERTIFICATES OF STOCK, SALES OR TRANSFERS OF, CHAMBER OF COMMERCE, 278. CHILD LABOR, TAX ON EMPLOYMENT OF, 876. age, certificate of, 877. age, mistake as to, 877. basis of tax, 878. canning club, boys' or girls', 876. duration of employment, 877. effective date of act, 876. employment, duration of, 877. inspection of establishments, 878. penalties, 879. persons to whom act applies, 876. |