NOTE.-Regulations are indexed by article number; law indexed by page. RETURNS-Continued. Failure of corporation to receive blank for, not excused from making return or penalties for failure.. Failure Of fiduciary to file, notice of, served.. Notice of, form and time to serve.. False or fraudulent Penalty Duty of collector in matter of.... Fiduciary Article. 163 71 To make in prescribed time, of a false or fraudulent, penalty. 164 197 .p. 12, Art. 164 192 Must be made when...... Not to include income on which tax paid. To include only matter within scope of authority. For 1913, must be on new form and not on excise form heretofore used 172 Foreign corporation having more than one branch office in United 163 Individual To be made when.. 190 Information or copies from, to officers of State, when, what, how; original not removed except.. 179 Last due date defined.. 175 Leased corporations make their own... Lessee corporation assuming debts of lessor to include in lessee return all receipts of lessor.. Lessee corporation not to include in its own statement of capital stock, that of lessor; nor in its own statement of indebtedness, that of lessor except when said indebtedness is assumed by lessee 82 Life insurance company Applied surrender values and consideration for supple- 102 103 Made and properly mailed in time, no penalty if not received in time 174 Made on basis of fiscal year but not so designated, not accepted, and must be made for calendar year.. 171 Monthly, by withholding agent, when to be filed; with whom, what to accompany.. Monthly list and annual, by licensee for collection of foreign items, what, to whom, when... Monthly list, form of, what to contain, to be filed in duplicate... Monthly list of coupon or interest orders not accompanied by certificates of ownership, form of, and what to show. Mutual companies to make; definition net income... Mutual marine insurance companies, supplementary statement attached to, showing what.. NOTE.-Regulations are indexed by article number; law indexed by page. RETURNS-Continued. Article. Neglect or refusal to make, 50 per cent additional tax. 164 196 On basis of calendar year or fiscal year, time of assessment and 177 Penalty- Against corporation for failure to make... 163 Personal, Form 1040; fiduciary may be appointed agent or attor- 72 Person or officer of corporation required to make, making false or 164 Public records, inspection or copies, how.. Requisite of bookkeeping for verifying.. To include- Personal income not subject to withholding.. Withholding agent, what disposition of; should not be filed until ROYALTIES: 178 182 32 33c How treated ROYALTY BASIS: Mines, oil or gas wells, operated on, deduction for depletion of SALARIES: How treated SALE OF CAPITAL ASSETS: S. 63 145 63 Commission to, paid in stock, deductible expense when....... In property value insurance company, depreciation loss by, what 147b SIZE: Foreign items too small for notation on, statement may be at- 58 NOTE. Regulations are indexed by article number; law indexed by page. SOCIETY: Operating under the "lodge system," defined; exemptions...... SOURCE: Article. 89 Defined 31 Example of where and where not withholding at. 32 70 Note given in payment of income, maker of note is.. 68 ing agents" Persons, firms, etc., acting as, designated "debtors" or "withhold Tax withheld at, to be paid to collector.. 31 34 Withholding at, applies only to normal tax imposed on indi Organized in United States, all (with certain exceptions) Domestic building and loan association, what necessary to exempt. 87 "Duties" are not but item of cost... 76 155 Evidence of payment of, by corporation for deduction purposes.. 158 .Arts. 160, 191 NOTE.-Regulations are indexed by article number; law indexed by page. TAX-Continued. Failure to pay. Article. 164, 177, 197 Fixed determinable annual income, subject to withholding.... 65, 66 Income from public utility taxable when..... Normal- Deductions in connection with.... Not to be withheld against partnership profits. Not to be withheld on bank deposits.. Omitted, procedure upon discovery of... Once withheld, subsequent withholding agent, exempt on filing certificate (Form 1006) Paid by corporation, when not deductible. Partnership limited is corporation and subject to corporation tax. From bonds, etc., corporations, etc... 93 79 Art. 41 47 67 184 34 153 86 37 68 45 157 159 79 177 .44, 64 30 58 33c .64, 75 33c, 34 187 On interest on bonds owned by corporations organized in United On net income of foreign corporation; definition; deduction... By first licensee, fact of withholding noted. Collector to adjust in assessment against withholding agent. 152 156 NOTE.-Regulations are indexed by article number; law indexed by page. V. VALUE: Book, capital assets, shrinkage in. Gross at the mine, definition.. Shrinkage in property, deductible.. Article. 134 142 147b Unearned increment, not as basis of deduction for depreciation.. 146 By first liscensee; notation by; responsibility of. 50, 51 Of (Form 1042), when to be filed, to be accompanied by 35, 69 Not to be filed until.. 33c Assessment of tax against, deferred until. 189 Claim for exemption and deductions filed with (par. B and C). Duty of, in matter of claims for deduction (par. B) 33c 48 How to treat substitute certificate of collecting agent and certificates of owners not subject to having tax withheld...... May file claim for abatement of tax.. 51 33c Monthly return by, when to be made, with whom filed, to be ac- 35 Notice filed with, claim for deduction, account partnership ex- 47 Not to withhold against nonresident alien or foreign organization 46 Return of, when to be made... 190 To file monthly list return, form of, and what to contain.. 50 33c To furnish statement of claim for deductions filed with collector. 33c To pay to collector tax withheld... 64 To withhold from, what, amount of. 32, 65 When claim for deductions, paragraph B, to be filed with, duty of 33b, 66 When so authorized, may file return of withholding in district of his location 38 Who to be, in cases cited. 64 WITHHOLDING AND PAYING AGENT: Of debtor in United States, charged with duty of withholding, 39 |