Duty to report violations of law to dis-
trict attorney (R. S. sec. 3164),

1311..

1317.

178

30

Compensation for labor or personal services 217 (a) (3).
in United States, net income of nonresi-
dent alien.

Compensation for labor or personal services
without the United States, net income of
nonresident alien.

Compensation for personal injuries, or sick-
ness exempt from tax.

Compulsory conversion of property:

Deduction by corporation in case of re-
placement.

217 (c) (3)...

213 (b) (6)... 213 (b) (6) . . .

234 (a) (14)...

51, 52

Deduction by individual in case of re-
placement.

214 (a) (12)...

26

Corporations..

Concert halls, occupational tax on proprietors.

Consolidated returns..

Computation of tax upon basis of.

For 1917.

1001 (5).

240.

240.

57-59

58

240.

240.

1331.

57-59
190, 191

24956-23- -14

Consolidation of accounts of related businesses 240 (d)....
for computing net income.

Constructive par value of stock.

Contracts:

Government, inspection of.

Sale or lease under...

Contributions or gifts to:

59

325 (b)....... 325 (b)...................

84

26

Government, for public purposes, de- 214 (a) (11).........
ductions by individuals in computing

net income.

Religious, charitable, scientific, or edu- 214 (a) (11)........ 214 (a) (11).....

cational organizations, deductions by
individuals in computing net income.

Vocational rehabilitation, deductions by 214 (a) (11)........

214 (a) (11)......

26

individuals in computing net income.

Conveyances, stamp tax on..

Cooperative banks, exempt from income tax..

Cooperative telephone companies, exempt
from income tax.

Corporations:

Accumulation of profits.....

Affiliated, consolidated returns by.

Consolidation of accounts of related busi-

nesses in computing net income.

Control of, definition...

Foreign taxes paid..

In computing net income.

Deductions in computing net income..

Foreign-

Computation, manner of.......
Deductions in computing.

233 (b)....... 233 (b)................

231 (4).

231 (4).

45

231 (10).

231 (10).

46

47

Payment of income tax at source.

Gross income, definition..

Income tax-

Exemptions..

231.

231.

45-46

Mines, oil and gas wells, deduction by 214 (a) (10)..... 214 (a) (10)...

individual.

Timber-

Deduction by corporation...

Deduction by individual..

Devises or inheritance, estate tax.

Dirk knives, daggers, sword canes, and

stilettos, excise tax on sale of.

Distilled spirits:

25

25

Beverage tax.

Floor tax.

Importation of..

Rectifying, etc..

Storage and transportation.

Distillers, occupational tax on..

Ditch or irrigation companies, mutual:

Income tax, exempt from...

Stamp tax, stocks and bonds exempt
from.

Distribution from earnings or profits....
From sources within the United States,
gross income of nonresident aliens.
From sources without the United States,
gross income of nonresident aliens.
Payment by corporations, returns for....
Stock-

Cancellation or redemption of...

Tax on....

201 (e).

455