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See INCREASE.

ADDITIONAL TAX,

See RETURNS.

provisions as to, 6-9, 67.

applicability of normal tax to, 7.

return in case of, 8.

what taxable income embraces for, 8.
comments on, 9, 10.

ADMINISTRATORS,
deductions of, 58.

returns of, 60, 71.

duties of, as to collection at source, 83.

AGENTS,

deductions of, 58.

returns of, 60.

duties of, as to collection at source, 83.

ALASKA,

included in State, 183.

ALIEN,

provisions as to, 13, 14, 28.

ANNUITY CONTRACTS,

payments on, not income, 15.

APPEAL,

to commissioner, 64, 72, 74.
ASSESSMENT,

deductions for, under old law, 44, 47, 48.
when to be made and paid, 80, 82.

in case of corporations, 129 et seq., 173 et seq.
ASSESSMENT INSURANCE,

provisions as to, 123.

ASSOCIATION,

accumulations by, to avoid tax, 8.

return by, when held to be a person, 14.
exemption of, under old law, 58.
returns of, 60, 129 et seq.

duties of, as to collection at source, 61, 83.

class of, subject to tax, 145 et seq.

inventories and accounts of, 153, 154.

deductions of, 116 et seq., 154 et seq.

depreciation of, 161 et seq.

assessments in case of, 173 et seq.

refund of tax of, 178 et seq.

BANK,

B

provisions as to, 119.

BANKER,

duties of as to foreign obligations, 87.

BEQUEST,

income from, net income, 15.

not to be returned, 15, 33.

BETTERMENTS,

deductions for, 36, 54-56.

BETTING,

as a vocation, 21.

BONDS,

provisions as to under old law, 26.

interest on state, when excluded, 37, 38.
deduction of normal tax on, 86.

issued with guaranty, 119.

BOOK ACCOUNTS,

as evidences of debt, 32.

BOOKS OF ACCOUNT,

production of, 79, 189, 193, 195.

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depreciation in, 164 et seq.

COLLECTION AT THE SOURCE,

See PAYMENT AT THE SOURCE.

COLLECTOR OF INTERNAL REVENUE,

returns to, 59.

hearing before, 72.

when may make returns, 190.

receipt of, 198.

COMMERCE,

gains of, net income, 15.

COMMISSIONER OF INTERNAL REVENUE,

regulations of, 8.

corporate statements to, 9.

duties of, as to returns, 60.

duties of, as to copartnerships, 62.

appeal to, 64, 72, et seq.

COMMISSIONER OF INTERNAL REVENUE-Con-
tinued.

duties of, as to assessments, 80, 81, 173, et seq.

duties of, as to license, 88, 89.

rules and regulations of, 8, 90, 186, et seq.

when to make return, 138, 139.

duties of, as to refund of tax, 179, 180.

COMPANIES,

duties of as to collection at source, 61, 83 et seq.

COMPROMISE,

of tax cases, 80, 181 et seq.
liberal policy as to, 143.

COMPUTATION,

of net income, 35 et seq.

CONGRESSMEN,
salaries of, 205.

CONSERVATORS,

deductions of, 58.
returns of, 60.

duties of, as to collection at source, 83.

CONSTITUTION,

amendment to, 5.

COPARTNERSHIPS,

duties of, as to collection at source, 61, 83.
members of, liable individually, 62, 66.

CORPORATION,

accumulation by, to avoid tax, 8.
deductions for dividends of, 36, 56,

returns of, 60, 129.

duties of, as to collection at source, 61, 83.

tax on, 101 et seq.

deductions in case of, 116 et seq., 154 et seq.

computation and returns of, 129 et seq.

returns in case of refusal, fraud, etc., 138, 139.

class of, subject to tax, 145 et seq.

inventories and accounts of, 153, 154.

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