INDEX. [References are to articles of the regulations.] Abatement of penalties, affidavit__ Erroneous assessment--‒‒‒‒ Abatement of taxes, absconded persons_ Affidavit. Authority. Blanket claim by collector_. Erroneous assessment_ Filing claim for Loss in inventory-- Insolvents ---- Loss in inventory, interest where claim disallowed. Stay of inposition of penalty by claim Uncollectible taxes---. Absconded persons, abatement of taxes_- Credits___ Absence, extending time for filing return on ground of Notice and demand of payment, effect---- Acceptance of compromise offer, refund after_ 1031, 1033 1031, 1033 1033 Accident insurance, deduction of premium.... Accounting, gain or loss where compensation received for danrage to or loss of property---- Methods, computation of net income.. Period. Records to be maintained---- Timber depreciation and depletion__-. Accrual, action to recover tax erroneously collected.. Basis, computation of net income--- Returns, deductions_-_- Income prior to March 1, 1913_. Accumulation of profits, stockholders subject to tax.. 402, 443 1007 1011 101 72 50 22-24 22, 25, 26, 431, 531 24 235-237 1037 23 111 87 351-353 1008, 1038 1011 1037 1091 (a) 86 162 1012 187 181-189 293 343 Payee of foreign item unaccompanied by ownership certificate____ 1078(a) Reasonable cause for delay in filing return__ Refund claims___. Affiliated corporations, consolidated returns__ Definition__ Excess profits credits_. Invested capital, in general--- Inadmissible assets_-_- 445, 1004 631-638 633 791 864 866 Employees in foreign countries, information at source as to payments 1074 1533 512 4 Aliens-Continued. Nonresident individuals, credits-Continued. Porto Rico and Philippine Islands--. Rate of normal tax---. Returns---- Status of citizens of United States possessions.. Withholding tax at source-- Residents, credit for taxes-- Head of family where children abroad__ Liability to normal tax---- Seamen, when regarded as residents------ Alien Property Custodian, withholding tax at source_ 1132 2 404, 425 1121 363-367, 370-375 381 302 3 312(a) 375 Alimony, deduction --. Exemption of payment...--- Allies of enemies, returns, extension of time.. Withholding tax at source. Income from judgments--- Invested capital when partly personal-service business.. 291 73 446 375 Stock dividends___. Ambassadors, exemption of income--- Allocation, amounts assessed for construction and repair of local benefits_ Net income to particular source. Allotments under War Risk Insurance Act, taxability. Allowances to children, deduction___ War Risk Insurance Act, taxability. Amortization, allowances as taxable receipts__ 133 52 741 715 1542 72 291 72 83 35 Annuities representing return of capital, information at source_ 1074 362 Annuity contracts, sunrs in excess of premiums, taxable income__ 47,72 Anticipated profits, loss of, deductions___ 263 Appeal to Commissioner by taxpayer- 451 Condition precedent to action to recover tax erroneously collected__ 1037 Appreciation in value of property, gross income__ Architects, deduction of fees-----. Army and Navy, allotments and allowances under War Risk Insurance Act, taxability----- Deduction of cost of equipment of officer__. Salaries paid to employees in-- 741 761 23, 48 293 72 291 108 Army and Navy-Continued. Effect of service in, as to notice and demand of payment of tax---- 1007 Exemptions of soldiers' and sailors' compensation.. Extension of time for filing returns of persons in service.. Information at source as to payments to persons in service.‒‒‒ Place for filing returns by persons in service---. Verification of returns by persons in service-- Assessment, excess profits tax.. Income tax---- Insurance companies, reserves, deduction__ Local benefits, deductions Paid by national bank stockholder as deductible item. Reorganization of corporation, deductions_. Restraining Assets, transfer of.... Valuation of, upon reorganization_ Assignees, corporations, returns. Withholding tax at source_ Associated Press franchises, intangible property- Associations, as corporations___ Charitable contributions. Definition Distinguished from partnership-- Trust Exemption Foreign, Liberty bond exemptions_. "Assured" ores or minerals, determination of quantity_ Attorneys, copies of income returns furnished to--‒‒‒ Fees, administration of estate, deductions_-_. Auctions, corporations conducting, as personal-service corporations_. Authority for regulations___ Officer attesting return. Automobiles, deduction of cost by farmer_ Depreciation, deduction____ Insurance association, exemption---. License fees, deductions__. Average invested capital____ Bad debts, accounts receivable_ Bankruptcy --- Bonds ascertained to be worthless_-_- Charged off but subsequently recovered, taxable income__. Decedent's estate Deductions, in general. Insolvency Mortgage debts Nonresident alien individual. Rentals unpaid --- Securities ascertained to be worthless_. Wages unpaid Cooperative banks, exemption__. Banks, assessments paid by stockholders as deductible items_. Deposits, invested capital__. 86 445 1074 448 406 901 1012 570 133 293 293 1037 941 941 622 364 811 1501 251 1502 1503 1504 511-522 93 208 1091 (a) 293 1525 1012 1800 406 110 162 521 131 853-856 152 151, 152 154 52 152 151-154 154 153, 154 271 152 154 152 293 515 814 Copies of returns of income furnished to trustee in.. 1091 (a) Determination of gain or loss from sale or exchange of property- 1561–1570 Betterments, addition of cost in determining capital sum to be replaced Bills paid for merchandise, telephone, etc., information at source. 1074 64 Block," definition____. 236 “Blocked out" ores or minerals, determination of quantity- Bonds, claim for deduction____. Corporations, income from sale and retirement. Credit sought for taxes. Discount on, deduction_ Invested capital Establishment of replacement fund.. Farm loan, taxability. Liberty bonds. See Liberty bonds. 208 268 544 383 563 848 50 75 |