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INDEX

['References are to articles of the regulations]

A

23

Abandonment, physical property, obsolescence--

166
Property or manufactures, losses

143
Residence in United States_

314
Abatement of taxes_-

1301
Absconded persons.-

1303
Adjustments

1302
Assessment of deficiency, claim.

1233
Authority

1301
Claim for

1281
Insolvents.

1303
Limitation upon filing claim----

1301
Uncollectible taxes_

1301, 1303
Absconded persons, taxes of, credit to collector--

1303
Absence, return by agent in case of -

402
Accident insurance, deduction of premium

101
Taxability of amount received.-

72
Accounting methods, change_-
Computation of net income---

21-24
Installment sales of personal property-

42
Long-term contracts.

36
Accounting period --

22, 25, 26, 431, 531
Accounts, bad debts__

151, 152, 154, 155
Depletion accounts_-

216, 217
Depreciation, closing accounts.

170
Income credited to, year in which taxable----

51
Receivable, sources of income within United States..

328
Records to be maintained.------

24
Related trades or businesses owned by same interests, consolidation. 637
Accrual, income prior to March 1, 1913-

90
Taxes, credit or deduction --

381-387, 611, 612
Time as of which income taxable.

50–52
Accrual basis, compensation as income.

32
Computation of net income--

23
Farmers

38
Interest on Treasury (war) savings certificates, exemption---

80
Accumulation of profits by corporation, taxation of__

353
Actions, compromise_

1205
Recovery of tax erroneously collected --

1351, 1353
Restraining assessment or collection of tax.-

1351
Returns of income, use as evidence---

1090, 1091
Setting aside determination of amount of tax or penalty-

1341
Additional assessment, deficiency. See Deficiency.

Adjustment of taxes, overpayments---

1302
Administration of estates, deduction of expenses.

293
Period of.

342, 343
Administrative provisions, citizens of possessions of United States_ 1121
Collection of foreign items---

1111
Information at source.

1080
Payment of taxes---

445
Philippine Islands and Porto Rico

1131, 1132, 1333
Receipts for taxes.

1395
Administrators, claims for refund.

1306
Copies of income returns furnished to..

1091
Inspection of returns.---

1090
Liability for payment of tax.

344
Personal exemption of decedent-

305
Returns

421, 442
Ad valorem penalties--

445, 1251, 1261
Advertising, deductions, business expense-

101
Affidavits, abatement claims ---

1281
Depletion or depreciation claims.

218
Exemption claim----

316, 511
Reasonable cause for delay in filing return

445
Refund claims

1306, 1353
Residence of alien-

313
Affiliated corporations. See Corporations.
Agents, claims for refunds.--

1306
Fiduciary distinguished.

1522
License to collect foreign items.

1111
Paying, source of information as to foreign items. 1076, 1077, 1079
Returns

402, 404, 405
Withholding

361, 363, 364, 367, 368, 371, 374
Ownership certificates

1074
Agreement with Commissioner as to determination of tax..

1271
Agricultural colleges, exemption of compensation of employees.

88
Agricultural organizations, exemption --

512
Aids to collection of tax..

1321
Alaska. See also Possessions of United States.
Alien seamen establishing residence in.

312
Aliens, credits.

306
Declaration of termination of taxable period_

1311
Definition

4
Employees

315
Gross income

89, 92, 93, 322
Loss of residence_

314
Nonresident, Canada and Mexico-

2, 306, 331
Compensation, gross income-

320, 323
Contributions for charitable, etc., purposes, deduction.

251
Credits_-

302, 316, 331
Deductions

-271, 325-327, 330, 331
Dividends, gross income

319, 323
Employees

316
Gross income

317, 318, 320, 321, 323
Information as to payments to, and foreign items.

1073–1076
Interest, gross income--

323

Aliens-Continued.
Nonresident-Continued.
Losses, deduction

141
Normal tax, liability to--

3
Porto Rico and Philippine Islands.

1132
Proof of residence_

312
Rate of normal tax.

2
Rentals, gross income.

321, 323
Returns..

404, 425, 446
Royalties, gross income---

321, 323
Sale of real property, gross income--

323
Seamen, establishment of residence_-

312
Sources within United States, income from---- 318-328, 330, 331
Status of citizens of United States possessions_-

1121
Taxes, time of payment.--

1201
United States obligations owned by, exemption of interest.

84
Withholding tax at source.

316, 364, 366-368, 374, 376, 404
Proof of residence..

313, 315
Residents

303
Contiguous country.

373
Credit for taxes

381
Head of family where children abroad--

302
Liability to normal tax.

3
Sale of real property, gross income

322
Seamen, when regarded as residents.

93, 312
Withholding tax at source.

363
Alimony, deductions_-_-

291
Exemption of payment-

73
Allocation, amounts assessed for construction and repair of local benefits. 133
Obsolescence of patent--

167
Allowances, children, deduction---

291
War Risk Insurance Act, exemption.-

72
Widows, deduction from gross income

343
Alternative tax, capital net gain, in case of.

1651-1653
Ambassadors, exemption of income--

86
Amended returns, business expense deductions.

112
Long-term contracts

36
Subtraction for redemption of trading stamps_-.

91
Amortization, adjustment for in case of loss---

141
Change in allowance for, limitation on court proceedings

1272
Depreciation of amortized property-...

164
Gain from sale of capital assets, determination.-

546
Amusement features, incidental to public instruction, exemption.

517
Ancillary administrator, returns, time of filing-

442
Animals. See Live stock.
Annuities, deduction of taxes paid----

134
Taxable income..

47
Withholding tax at source_-

362
Annuity contracts, return of premiums, taxable income_

47, 72
Annulment of determination of amount of tax or penalty-

1341
Antigua, earnings of ships documented under laws of, exemption

89

Appeals, Board of Tax Appeals-----

1271
Cases involving assessment of deficiency-

1232, 1291
Notice of, to Commissioner.

1232
Time for taking-----

1232
Claims, abatement of taxes---

1281
Apportionment, cost of real estate sold in lots---

43
Depletion deduction between lessor and lessee

203, 204, 230
Depreciable capital sum.

165
Expenses of farmers -

111
Gross income and deductions of nonresident aliens_-

326–328
Purchase price, common stock bonus with preferred stock or bonds--- 39
Appraisals of physical properties-----

201
Appreciation in value of property, gross income-

48
Architects, deduction of fees_-

292
Argentine Republic, earnings of ships documented under laws of -

89
Army, allotments under War Risk Insurance Act, taxability-

72
Equipment of officers, deduction of cost-----

291
Pensions..

72
Verification of returns by persons in service-

406
Assessments, abatement of, where erroneous, claim for-

1281
After enactment of Revenue Act of 1924..

1291
Agreement with Commissioner.

1271
Deficiency of tax..

1232
Duplicate-----

1303
Errors in computation.-

1303
Estates---

1271
Extension in case of appeal to Board of Tax Appeals.

1271
Failure to file return.-

1271
False or fraudulent return..

1271
Final determination..

1341
Interest, time of -

1235
Limitation

1271
1924 Act.

1273
Local benefits, deductions_-

131, 133, 684, 693
Paid by national bank stockholder, deduction of.---

292
Reduction

1302
Request for by fiduciary or legal representative--

1271
Restraining-----

1351
Taxes under prior acts_-

1291
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_-

89
Classification as corporation.-

1501
Distinguished from, partnership

1503
Trust

1504
Exemption.

512, 514-520, 522
Foreign, United States obligations owned by, exemption of interest - 84
Local employees', exemption

519
National farm loan, exemption of dividends and interest.

75
Shipowners' mutual, exemption

89

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