Federal intermediate credit, taxability of dividends and interest_-- Federal land, taxability of dividends and interest_-_ Federal reserve, taxability of dividends__. Information at source, foreign items_. Interest, deduction Savings deposits, when income_ Taxable income of nonresident aliens. Mutual savings, exemption‒‒‒‒‒ Partnership-- Postal savings, interest on deposits.. Tax paid on stock, deduction___ Baptismal offerings, taxable income Basic date, definition_____ Basis, allowance of depletion and depreciation. Claims, credit___. Refund____ Computation of net income___ Determination of gain or loss from sale__ 152 151 50 152 151-155 153 271 152 155 144, 154 152 151, 152 1091 622 292 151 515 567 86 372 75 75 76 1076 564 52 318 513 1503 77 144 566 32 201 1602 1307 1307 22-26, 36 1591-1601 25, 26 Belgium, earnings of ships documented under laws of, exemption__‒‒‒‒ Returns. 89 294 421, 423 Taxation of Beneficiary societies, exemption----- 344 514 Benefit, local, deduction of assessments___. Benevolent life insurance companies, local, exemption.......... Bequest, deductions as to life or terminable interest acquired by. Exemption Sales of property acquired by, gain or loss--- Depreciation allowance_. Lessee, income to lessor. Board of Tax Appeals---‒‒ Bonds, accumulation of profits for retirement of___ 131, 133 511, 521 294 73 1594 684 164 48 1271, 1281, 1291 353 1281 Corporations, income from sale and retirement.. 545 383 Deposit by aliens seeking extension of time for payment of taxes_-. Exemption of income from, collected by foreign governments__. Depletion, adjustment of accounts based on. Books, professional men, deduction of amounts expended for__. British Honduras, earnings of ships documented under laws of, exemp- Brokers, information at source_ Building and loan associations, amount credited to shareholders_. Dividends and interest, exemption of__ Exemption ---- Buildings, contracts, long-term, gross income. Cost of erecting, business expense-- Deduction of amounts expended for--- Depreciation allowance Lessee erecting, income to lessor. Loss from removal or demolition. 216 105 1331 89 1065, 1073 52 89 515 36 110, 111 581 162, 164, 171 142 Bulgaria, earnings of ships documented under laws of, exemption_. Erroneous assessment of tax-- Fair market value of good will.. Business, depreciation allowance of property used in.... Foreign officials, exemption of income_ Gross income from____ Losses sustained in, deduction. Business expenses. See Expenses. Calendar year, basis of returns. Time for filing returns___. C California, irrigation assessments, deduction___ Special partnership as partnership--- Campaign contributions, deduction by corporation. Camps, living quarters furnished employees, gross income. 89 133 1281 41 161-171 329 86 31, 35 141, 143, 145, 146 511, 518 25, 26, 401, 411, 431 441 133 1505 562 33 373 331 50 49 1549 121 Canada, excess tax withheld from compensation to residents of... Resident of, deductions and credits__ Cancellation, Government contracts, when income. Indebtedness as producing income----- Stock before or after declaration of stock dividend, effect. Recovery, depletion allowance 1111 201-206, 212-239 Depreciation allowance. 163-165, 167, 201, 203-206, 211–220, 222-239 Cash, accounting method, computation of net income_. Interest on war savings certificates, exemption_-_- Compensation for services in form other than, gross income..... 522 543, 563 Nonresident alien individual Casualty insurance companies, reserves, deduction___ Cemetery companies, exemption__--- 325 569 516 Cemetery, income of trust used for operation of.. 342 Cent, fractional part of, computation_ 1396 Certificates, aliens, compliance with income tax obligations_ Foreign corporations having office in United States. Medium of payment of tax- Overassessment_. Ownership, foreign items_. Returns of information_ Withholding tax at source. Probable cause, claim for refund.... Residence, filing by citizens or resident aliens_ Satisfaction of judgment--- War savings, exemption of interest. Charitable contributions, deduction__ Receipts for tax paid made by China Trade Act, affiliated corporations___ 1311 36 364 601 77, 79, 81, 84 1391, 1392 1302 1077-1079, 1111 1074 363-371, 374-376 1353 363 1353 77, 79-82 251, 561, 562 517 1394 1306 1395 1393 633 1142 89 1141 1143 1144 1311 89 381-386 86 2,3 132 1121 4 31 1201 4 519 Citizens, certificate on departure for foreign country- China, dividends of China Trade Act corporation, exemption_-_ Credit for taxes____ Foreign government officers or employees, exemptions. Normal tax__. Porto Rico or Philippine Islands__. Possessions of United States, status- Presumption as to citizenship_ Profits from sales in foreign commerce as gross income_ Taxes, time of payment--- Who are Civic leagues, exemption Civil cases. See Actions. Claims, abatement. See Abatement of taxes. Credits. See Credits. Net loss, allowance Notification of disallowance Refunds. See Refunds. Undeveloped mining, effect of discovery work as to surtax___ Reopening after rejection under section 3225, Revised Statutes__. Clearing house association, exemption---. Clergymen, exemption, rental value of dwelling house- Fees, gifts, etc., as taxable income__ Clothing, depreciation, deduction_. Clubs, exemption--- 1622 __1351 1352 13 518 89 32 162 511, 520 Commissioner, agreement as to final determination of tax. Appeal to, by taxpayer, to recover tax erroneously collected_. 1291 1303 1301 1322 1303 1392 443 1303 1271, 1341 1351 Bonus. See Bonus. Clergymen__. Community property, gross income. Commuters, fares, deduction___. Compensation, accrual of income prior to March 1, 1913_. Deduction of expenditures_ 31 102 90 89 101, 105-109, 112 Destruction of property, taxability. 141 Forgiveness of indebtedness_-_- Federal employees and officers, taxability- Foreign government officers or employees, exemptions__ Nonresident alien individuals, taxability. Paid to alien residents of Canada or Mexico__. 32 86 49 315, 316, 320, 323 331, 361 |