Refunds-Continued. Taxes, adjustments 1302 Affidavit 1306 Authority Claim Where filed prior to enactment of Revenue Act of 1924___ Filing claim for.. 1301 1352, 1353 1308 1306, 1351, 1353 1353 Related businesses owned by same interests, consolidated accounts. 637 Release of tax excess withheld___ 372, 373 Exemption Business property, deduction_. Religious organizations, contributions or gifts, deduction_ Religious workers, gifts and contributions to, taxable income_ Removal of buildings, deduction of loss__. Rent, annuitant's income___ Crop shares, taxable income. Deductions_. Gross income, corporations_. Farmers Insurance companies Life insurance companies_. Ministers of the gospel__ Nonresident alien individuals. Ground, deduction of payments made for_-_. 251 517 32 142 47 101, 110 38 101, 110 541, 547 38 692 671 89 321, 323 121 Property acquired after December 31, 1917, gain or loss from sale____ Repeal of section 3225 of Revised Statutes, effect of_. Loss due to removal or demolition of buildings incident to__. 142 Report, internal-revenue officer discovering violation of law. State insurance department, submission by insurance company-‒‒‒‒ Depletion or depreciation, dividends from_. Repairs charged against____. Depreciation, cooperative associations_ Net decrease as gross income... Residence, establishment of, by nonresident alien__. Intention___ Loss of, by alien_-_ 1095 623 1272 155 1546 104 522 568 549 373 311, 312 314 Withholding tax at source. See Withholding tax at source. Rate of normal tax____ 1509 31 2 Restraining, assessment or collection of tax, definition_. Taxes, time of payment--- Restoration of property, deduction of expense. Retail merchants, inventories__. Retired pay of Federal and other officers, taxable income 1201 581 1351 1618 32 Commissioner's authority in ascertaining correctness. Committee of insane person. Consolidated accounts of related trades owned by same interests---- Copies Corporations, affiliated- Assignees Consolidated 36 112 91 622 1211 23, 25, 26, 36, 38 344 1065, 1073 1652, 1653 1331 422 637 1091 631-633, 638 622 631-633, 638 Foreign Inspection Insurance companies 624, 632 623 Rights, stock subscription, amount received from sale of, as income. Road districts, taxability of interest on obligations of--- Royalties, amount of depletion allowance governed by- Gross income.... Nonresident alien individuals, taxability- 232 39 74 216, 236 541 321, 323 Sailors. See Soldiers and sailors. St. Lucia, earnings of ships documented under laws of, exemption____ Sales, agents, exemption--- 89 89 522 Property, acquired by bequest, devise, or inheritance__. 1594 Acquired by gift or transfer in trust on or before December |