637 90 381-387, 611, 612 50-52 32 23 38 80 353 1205 1351, 1353 1351 1090, 1091 1341 Records to be maintained_____ Related trades or businesses owned by same interests, consolidation_ Accrual, income prior to March 1, 1913_ Taxes, credit or deduction____ Time as of which income taxable_. Accrual basis, compensation as income_ Computation of net income__. Farmers Interest on Treasury (war) savings certificates, exemption__. Accumulation of profits by corporation, taxation of.... Actions, compromise_--_. Recovery of tax erroneously collected__ Restraining assessment or collection of tax. Returns of income, use as evidence___. Setting aside determination of amount of tax or penalty-. Adjustment of taxes, overpayments_. Administration of estates, deduction of expenses. Period of‒‒‒ Administrative provisions, citizens of possessions of United States. 1302 293 342, 343 1121 Affiliated corporations. See Corporations. Agents, claims for refunds___ Fiduciary distinguished.. License to collect foreign items. Paying, source of information as to foreign items___ Returns 344 305 421, 442 445, 1251, 1261 101 1281 218 316, 511 445 1306, 1353 313 1306 1522 1111 1076, 1077, 1079 402, 404, 405 Withholding 361, 363, 364, 367, 368, 371, 374 Ownership certificates Agreement with Commissioner as to determination of tax-_- Agricultural organizations, exemption---- Aids to collection of tax----- Alaska. See also Possessions of United States. Alien seamen establishing residence in____ Aliens, credits__ Declaration of termination of taxable period. Employees Gross income Loss of residence_ Nonresident, Canada and Mexico_ Compensation, gross income___ Contributions for charitable, etc., purposes, deduction. 1074 1271 88 512 1321 312 306 1311 4 315 89, 92, 93, 322 314 2,306, 331 320, 323 251 Aliens-Continued. Nonresident-Continued. Losses, deduction Normal tax, liability to__. Porto Rico and Philippine Islands. Proof of residence___ Rate of normal tax. Rentals, gross income_ Royalties, gross income__. Sale of real property, gross income.... Seamen, establishment of residence. Sources within United States, income from__ Status of citizens of United States possessions_. United States obligations owned by, exemption of interest. Taxes, time of payment_ Withholding tax at source. Proof of residence__ 141 3 1132 312 2 321, 323 404, 425, 446 321, 323 323 312 318-328, 330, 331 1121 1201 84 316,364, 366–368, 374, 376, 404 313, 315 Allocation, amounts assessed for construction and repair of local benefits. 133 167 291 72 Amusement features, incidental to public instruction, exemption_. Annuity contracts, return of premiums, taxable income_. 47, 72 Annulment of determination of amount of tax or penalty___ Antigua, earnings of ships documented under laws of, exemption---- 1341 89 Purchase price, common stock bonus with preferred stock or bonds___ 111 326-328 Appraisals of physical properties‒‒‒‒‒ 201 Appreciation in value of property, gross income_ 48 Architects, deduction of fees____. 292 Army, allotments under War Risk Insurance Act, taxability. Argentine Republic, earnings of ships documented under laws of__ Equipment of officers, deduction of cost--- Pensions__. 89 72 291 72 Verification of returns by persons in service__. 406 Assessments, abatement of, where erroneous, claim for- Extension in case of appeal to Board of Tax Appeals.. Assets, good will never carried on books as, gross income from sale_. 41 Losses on sale or abandonment of_ 143 Assignees, corporations, returns---- 622 Associations, building and loan, exemption of interest, etc_- Foreign, United States obligations owned by, exemption of interest__ 84 519 National farm loan, exemption of dividends and interest_-_- 75 Shipowners' mutual, exemption 89 |