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CHAPTER
PAGE
I Introductory
Part I-Application and Administration
II Application of the Law-Exemptions.
Returns-When and How to Make Them
Returns of Individuals, Partnerships and
Corporations
III
IV
V Returns-Amendment and Examination
of, Penalties .
VI Rates and Computation of Tax .
VII Administration, Assessment and Payment
VIII Appeals, Refunds and Abatements of
3
25
61
77
112
138
158
XII Income from Personal Services
267
XXVII Deductions for Losses
XXVIII
Deductions for Bad Debts
XXIX Deductions for Depreciation
XXX Deductions for Extraordinary Obsoles-
cence and Amortization
XXXI Deductions for Depletion
Part IV-Special Classes of Taxpayers
XXXII Tax on Undistributed Profits of Corpora-
625
670
684
738
764
Part V-Miscellaneous Taxes
XXXVII Federal Capital Stock (Excise) Tax .
XXXVIII New York State Income Tax on Indi-
797
807
855
874
882
891
A
Altheimer & Rawlings (Inc.) v. Allen, Collector (248 Fed. 688;
248 U. S. 578)
407
208
339
Baldwin Locomotive Works v. McCoach (221 Fed. 59)....355, 660
Boston Terminal Co. v. Gill (246 Fed. 664).
Brady v. Anderson (240 Fed. 665).
59
182, 870
Brushaber v. Union Pacific Ry. Co. (240 U. S. 1)..8, 204, 807, 853
Bryce v. Keith (257 Fed. 133)..
.....
Butterick Co. v. United States (240 Fed. 539)
C
California Copper Syndicate v. Haines (6 Fraser 894)
Camp Bird (Ltd.) v. Howbert (249 Fed. 27; 248 U. S. 223).
Chadwick, in re (5 Fed. Cas. 2570)..
Chesebrough v. United States (192 U. S. 253).
664
Chicago & Alton R. R. Co. v. United States (53 Ct. Cl. 41)...... 658
Cleveland, C. C. & St. L. Ry. Co. v. United States (242 Fed. 18;
247 U. S. 195)..
Coal Co. v. Rogers (108 Pa. 147)
Cohen v. Lowe (234 Fed. 474)..
Collector v. Day (11 Wall. 113).
Collector v. Muenter (253 Fed. 854)
Connecticut General Life Ins. Co. v. Eaton (223 Fed. 1022).. 692
Connecticut Mutual Life Ins. Co. v. Eaton (218 Fed. 206)...... 710
Crocker v. Malley (249 U. S. 223)...
D
-93, 894, 895
Dalton Adding Machine Co. v. Virginia (246 U. S. 498)......1008
DeGanay v. Lederer (250 U. S. 376)
F
Flint v. Stone-Tracy Company (220 U. S. 107).
Ford v. Easthampton Rubber Co. (158 Mass. 84). Forty Fort Coal Co. v. Kirkendall (233 Fed. 704).
Gouge v. Hart (250 Fed. 802)...
G
.7, 118
451
770
Gould v. Gould (245 U. S. 151).
Gray v. Darlington (15 Wall. 63)
Gulf Oil Corporation v. Lewellyn (248 U. S. 71).......358, 453, 480
H
Haiku Sugar Company v. Johnstone (249 Fed. 103)
Hawes v. Oakland (104 U. S. 450).
203
51, 198, 549
..338, 358
511
Hays v. Gauley Mountain Coal Co. (247 U. S. 189)....350, 356, 642
International Harvester Co. v. Kentucky (234 U. S. 579)......1008
International Text Book Co. v. Tone (220 N. Y. 313)...
L
Lauer v. United States (5 Ct. Cl. 447)...
Lederer v. Penn Mutual Life Ins. Co. (258 Fed. 81)..
.....1008
876
Little Miami, etc., R. R. Co. v. United States (108 U. S. 277).. 682
Little Schuylkill Navig. Co. v. Phila. & R. Ry. Co. (44 Pa. Co.
Ct. 197)
Lumber Mut. Fire Ins. Co. v. Malley (256 Fed. 380)..
Lynch v. Hornby (247 U. S. 339).
Lynch v. Turrish (247 U. S. 221)....
M
Macomber v. Eisner (unreported)....
445
875
.40, 358, 453, 480
4o, 357, 473, 642
.481, 495
Maryland Casualty Co. v. United States (52 Ct. Cl. 201)........ 335
Mohawk Mining Co. v. Weiss (U. S. D. C., No. Dist. Ohio, un-
reported)
773
Morrill v. Jones (106 U. S. 466)..
668
Mutual Benefit Life Ins. Co. v. Herold (198 Fed. 199; 201 Fed.
918; 231 U. S. 755).
199
N
Northwestern Mutual Life Ins. Co. v. Fink (248 Fed. 568).... 212