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--- Refund claims Residence of alien_-_ Affiliated corporations. See Corporations. Agents, claims for refunds__. Fiduciary distinguished__. License to collect foreign items. Paying, source of information as to foreign items. Returns 1090 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. Definition Employees Gross income Loss of residence_ Nonresident, Canada and Mexico___ Compensation, gross income____ Contributions for charitable, etc., purposes, deduction_ Credits Deductions Dividends, gross income- 271, 325–327, 330, 331 1074 1271 88 512 1321 312 306 1311 4 315 89, 92, 93, 322 314 2,306, 331 320, 323 251 302, 316, 331 Employees Gross income Information as to payments to, and foreign items. Interest, gross income___ 319, 323 316 317, 318, 320, 321, 323 1073-1076 323 Obsolescence of patent___ 303 373 381 302 3 322 93, 312 363 291 73 Allocation, amounts assessed for construction and repair of local benefits.. Allowances, children, deduction___ War Risk Insurance Act, exemption Widows, deduction from gross income. Alternative tax, capital net gain, in case of. 133 167 291 72 343 1651-1653 Change in allowance for, limitation on court proceedings.. 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 Purchase price, common stock bonus with preferred stock or bonds___ Appraisals of physical properties‒‒‒‒‒ 111 326-328 Appreciation in value of property, gross income_ Architects, deduction of fees____ 48 292 Argentine Republic, earnings of ships documented under laws of__ 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__ Local employees', exemption --. National farm loan, exemption of dividends and interest_-_. Shipowners' mutual, exemption 512, 514-520, 522 84 519 75 89 |