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CORRELATION AND ANNOTATION OF THE FEDERAL INCOME AND ESTATE

TAX ACTS SINCE THE SIXTEENTH AMENDMENT

GENERAL DEFINITIONS

2 Net Income Defined

188

INCOME TAX

6 Gross Income Defined

190

General Provisions

6 Deductions Allowed

190

Definitions

6 Deductions Allowed Foreign Corporations

210

Dividends

10 Items Not Deductible

216

Determination of Amount of Gain or Loss

16 Credits Allowed .....

218

Recognition of Gain or Loss from Sales or Ex-

Payment of Tax at Source

220

changes

18 Credit for Taxes

222

Basis for Determining Gain or Loss, Depletion Corporation Returns

228

and Depreciation

28 Returns by Receivers

232

Inventories

38 Consolidated Returns

234

Net Losses

40 Consolidated Returns for 1917

237

Fiscal Years

46 Time and Place for Filing Returns

238

Income Subject to Rates for Different Years

Taxes on Insurance Companies

240

Capital Gains and Losses

Administrative Provisions

254

Earned Income

56 Returns of Payments of Dividends

254

Individuals

58 Returns of Brokers

256

Normal Tax

58 Information at Source

258

Surtax

62 Returns to be Public Records

260

Net Income Defined

72 Publication of Statistics

264

Gross Income Defined

Collection of Foreign Items

264

Income Exempt from Law

80 Citizens of U. S. Possessions

264

Deductions Allowed

90 Porto Rico and Philippine Islands

266

Nonresident Aliens, Deductions

108 Income from Sources Within Possessions of U. S. 268

Items not Deductible

112 China Trade Act Corporations

270

Credits Allowed

114 Assessment and Administration

275

Personal Exemption

116 Payment, Collection and Refund of Tax and

Net Income of Nonresident Aliens

120 Penalties

276

Nonresident Aliens-Deductions and Credits 128 Date on Which Tax Shall be paid

276
Partnerships and Personal Service Corporations 128 Examination of Return

278

Estates and Trusts

134

Overpayments

280

Evasion of Surtaxes

144 Deficiency in Tax

280

Payment of Tax at Source

146 Additions to Tax in Case of Deficiency

288

Withholding Tax at Source

146

Additions to Tax in Case of Delinquency

288

Credit for Taxes

158

Period of Limitation upon Assessment and Col-

Individual Returns

162

lection of Tax

292

Partnership Returns

164 Claims in Abatement

298

Fiduciary Returns

164 Taxes Under Prior Acts

300

Returns for Fractional Year

168 Credits and Refunds

302

Time and Place for Filing Returns

170 Closing by Commissioner of Taxable Year 306

Understatement in Returns

172 Receipts for Taxes

310

Incorporation of Individual or Partnership Busi-

Penalties

312

174 Effective Date of Title

316

Corporations

176 WAR-PROFITS AND EXCESS-PROFITS TAX.. 318

Income Tax

176 General Definitions

318

Conditional and Other Exemptions

182 Imposition of Tax

319

ness

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Munitions Tax, Act of Sept. 8, 1916

489

Excess-Profits Tax, Act of March 3, 1917

491

Child Labor Tax, Act of Nov. 23, 1921

492

Revised Statutes of the United States Applicable

Alphabetical Table of Cases

(Italics refer to footnotes, ordinary type to pages)

A

Beer v. Moffatt (Col.), 566 (b), 506. Abrast Realty Co. v. Maxwell, 527 (a), 477; 564 (9),

Benowitz v. U. S., 197, 162. 504; 566 (b), 506.

Biwabik Mining Co. v. U. S., 586 (c), 477; 575 (c), Accardo v. Fontenot (Col.), 562 (u), 502.

509; 536 (b), 480. Acklin v. Peoples Savings Assn., 226, 183; 227 (a)-(d),

Black v. Bolen (Col.), 105, 76; 564 (a), 503. 183; 569 (k), (y), 502, 503.

Black v. Rafferty (Col.), 562 (m), 502. Acorn Roofing Co. et al. v. U. S., 542 (b), 483.

Blair (Col.) v. Kings County Savings Inst., 564 (b), 503. Ætna Life Ins. Co. v. U. S., 541 (b), 483.

Blair (Com.) v. U. S. ex rel Greylock Mills, 98, 74. Allen (Col.) v. Altheimer & Rawlins Inv. Co., 533 (i),

Blake (Col.) v. Nat'l City Bank, 514, 470. 479; 539 (b), 481.

Blakeslee (Col.) v. Wright, 566 (i), 506. Allen (Col.) v. Natl. Bank of Commerce, 526 (c), 477;

Blalock (Col.) v. Georgia Ry. & Elec. Co., 526 (O), 477; 575 (c), 509; 541 (a), 482; 545, 484.

527 (P), 477; 533 (c), (e), 479; 575 (c), 509. Alpha Portland Cement Co. v. U. S., 533 (9), 480.

Blum v. Wardell (Col.), 423 (c)-(d), 349, 350. Altheimer & Rawlins Inv. Co. v. Allen (Col.), 533 (i),

Bolen (Col.) v. Black, 105, 76; 564 (a), 503. 479; 539 (b), 481.

Boss v. U. S. et al., 334, 282. Alworth-Stephens Co. v. Lynch (Col.), 266 (b), 202;

Boss & Peat Automobile Co. et al. v. U. 8., 85, 62; 404 (9), 335; 405, 336.

580 (w), 511. American Synthetic Dyes, Inc. v. Edwards (Col.), 550,

Boston Insurance Co. v. U. S., 267, 204. 489.

Boston & M. R. R. v. U. S., 539 (e), 481. Anderson v. Brady, 201, 167.

Boston Terminal Co. v. Gill, 527 (1), 478. Anderson (Col.) v. Forty-Two Broadway, 526 (c), 477;

Bowers (Col.) v. Kerbaugh Empire Co., 103, 74; 581 575 (c), 509; 539 (b)-(c), 481.

(b), 511; 582 (1), 512. Anderson (Col.) v. Jacobs & Davies, Inc., 534 (b), 480.

Bowers (Col.) v. Leslie et al., 381 (a), 319. Anderson (Col.) v. Morris & E. R. Co., 526 (c), 477;

Bowers (Col.) v. Seamen, 351 (a), 293; 351 (e), 294; 575 (c), 509; 527 (a), 477.

351 (9), 295; 353, 295; 562 (w), 503; 564 (q), 504. Anderson (Col.) v. New York Life Ins. Co., 536 (d),

Bradley Const. Co. v. Penn. Cement Co., 77 (c), 61; 480; 537, 481; 543, 484.

572 (e), (9), 508. Anderson (Col.) v. New York Mail & News Trans. Co.,

Brady v. Anderson, 201, 167. 564 (b), (n), 503, 504.

Brady (Col.) v. Detroit Hotel Co., 527 (9), 478; 564 Anderson (Col.) v. Roberts, 523 (b), 476.

(j), 504. Anderson (Col.) v. Tyee Realty Co., 79, 61; 87, 63;

Brady (Col.) v. Dodge, 564 (a), 503. 198, 164; 254 (b), 193; 580 (a), (c), (i), 510;

Brainard (Col.) v. Hubbard, 188, 455; 564 (c) (c), 505. 581 (a), 511.

Brewster v. Sayre, 434 (h), 357. Anderson v. U. S., 116 (a)-(d), 80.

Brewster v. Walsh (Col.), 29, 11; 49, 36; 76, 61; Armour v. Roberts (Col.), 566 (b), 506.

106 (a), 76; 581_(a), 511; 582 (a), 511. Associated Pipe Line Co. v. U. S., 527 (m), 478; 539

Brezin & Schaefer, Bankrupts, In re., 57, 42; 569 (a), (b), 481.

(b), 507. Atlantic Ins. Co. v. Stockdale (Col.), 497, 462; 518,

Brilliant Coal Co. v. U. S., 254 (a), 193; 255, 193; 471; 580 (g), 510.

256, 193.

Bristow v. U. S., 560, 497.
B

Brushaber v. U. P. R. R. Co., 79, 61; 87, 63; 125, 90;

127, 92; 147, 114; 152, 117; 183, 147; 190, 156; Bailey (Col.) v. Drexel Fur. Co., 555 (a), 493; 574 198, 164; 209, 176; 254 (b), 193; 562 (d), 501; (b), 508.

564 (a), 503; 574 (d), 509; 576 (c), 509; 580 (a), Bailey (Col.) v. George, 555 (b), 493; 562 (1), 502; (c), (g), (h), (i), (1), (n), (p), 510, 511; 581 571 (a), 508.

(a), 511. Bailey (Col.) v. Ledbetter, 562 (u), 502.

Bryant & May v. Scott (Col.), 527 (b), 477. Bailey v. N. Y. Cent. R. Ř. (0., 502, 463.

Bryce et al. v. Keith (Col.), 133 (a), 94. Baker & Co., Walter v. Malley (Col.), 470 (b), 404; Buckner v. Commissioners of the Sinking Fund, 564 564 (u), 505.

(b), 503. Baldwin Locomotive Works v. McCoach (Col.), 533 (n), Buffington (Col.) v. Day, 495, 459; 574 (c), 509. 479; 534 (e), 480; 539 (c), 481.

Burk-Waggoner Oil Assn. v. Hopkins (Col.), 213 (a), Baltic Mining Co. v. Stanton, 79, 61; 87, 63; 147, 114; 176; 470 (b), 404.

209, 176; 265, 202; 562 (d), 501; 576 (0), 509; Butterick Co. v. U. S., 113 (a), 78; 223 (b), 179.

580 (e), (i), (p), 510, 511; 581 (a), 511. Baltimore Pearl Hominy Co., in re, 559 (b), 497.

с B. & O. R. R. Co. v. U. S., 509, 463; 565 (a), 505. Bankers Trust Co. v. Edwards (Col.), 203 (a)-(e), 168, Cadawalader v. Lederer (Col.), 103 (a)-(6), 334.

169; 470 (a), 404; 576 (e), 509; 580 (o), (q), (r), Cadawalader v. Sturgess (Col.), 351 (b), 293; 562 (r), (8), 510, 511.

502. Bankers' & Planters' Mut. Ins. Assn. v. Walker, (Col.),

Calkins v. Smietanka, 562 (f), 501; 562 (t), 502. 224, 182; 232 (a), 184; 234 (b), 186.

Cambria Steel Co. v. McCoach (Col.), 527 (a), 477; Barnes v. Railroad Companies, 501, 463 ; 504, 463 ;

566 (b), 506. 506, 463.

Camp Bird Ltd. v. Howbert (Col.), 526 (a), (d), 477; Barnes v. Stuart, 564 (b), 503.

536 (b), 480; 563 (6), 503; 564 (c), 503; 576 (a), Bashara v. Hopkins (Col.), 56% (g), 502; 564 (P), 504. (d), 509; 580 (b), 510. Beam v. Hamilton (Col.), 557 (a)-(b), 496.

Carbon Steel Co. v. Lewellyn (Col.), 549 (a), 489.

Carter (Col.) v. Union Hollywood Water Co., 524, 476; DeGanay v. Lederer (Col.), 81, 61. 533 (d), 479; 534 (h), 480.

DeLaski & Thropp Circular Woven Tire Co. v. Iredell Cartier v. Doyle (Col.), 381 (b), 319; 397 (b), (g), (Col.), 397 (a), 330; 404 (c), 335. (h), 330, 331; 401, 333; 404 (e), 335.

Detroit Hotel Co. v. Brady (Col.), 527 (9), 478; 564 Cary (Col.) v. San Francisco Sav. Union, 499, 462.

(j), 504. Castner, Curran & Bullitt Inc. v. Lederer (Col.), 50 DeWitt v. U. S., 564 (8), 504. (c)-(d), 37.

Diehl (Col.) v. Philadelphia, 564 (00), 505; 566 (b), Catherwood v. U. S., 130 (b), 93.

506, Cedarburg Milk Co. v. U. s., 115, 79.

Dodge v. Brady (Col.), 564 (a), 503. Central National Bank v. U. 8., 489, 457.

Dodge v. Osborn (Com.), 562 (e), (f), 501; 564 (a), Central Ry. Co. of N. J. v. Duffy (Col.), 251, 192; 503. 470 (c), 404.

Doerschuck et al. v. U. S., 17 (b), 10. Central Trust Co. v. Third Ave. R. R. Co. et al., 522, 476. Dollar Savings Bank v. U. S., 498, 462. Chemung Iron Co. v. Lynch (Col.), 527 (i), 477. Douglas v. Edwards (Col.), 16, 10; 17 (d), 10; 24 (a), Chesebrough v. U. S., 566 (b), 506.

12; 25 (b)-(c), 12, 13; 28, 13; 113 (k), (n), 79. Chicago & Eastern Illinois Ry. Co. v. U. S., 292 (a)-(6), Doyle (Col.) v. Cartier, 381 (b), 319; 397 (b), (g), 233; 350, 292; 589 (k), 512.

(h), 330, 331; 401, 333; 404 (e), 335. Chicago Title & Trust Co. v. Smietanka (Col.), 215 (a), Doyle (Col.) v. Grand Rapids & I. Ry. Co., 534 (9), 480. 177; 218 (a)-(b), 178.

Doyle (Col.) v. Mitchell Bros. Co., 526 (c), 477; 533 Chili Copper Co. v. Edwards, 566 (b), 506.

(9), (h), 479; 576 (d), 509. Chouteau v. U. S., 568 (b), 507.

Doyle (Col.) v. Public Service Corp., 362, 304; 564 Christie-Street Com. Co. v. U. S., 564 (a), (ff), 505; (ee), 505. 566 (b), 506.

Doyle (Col.) v. Schwab, 419 (b), 346; 427 (a), 350; Christine Oil & Gas Co. v. U. S., 247, 190.

428 (b)-(e), 351; 575 (d), 509. Cleveland, C., O. & St. L. Ry. Co. v. U. S., 533 (b), (g), Drexel Fur. Co. v. Bailey (Col.), 555 (a), 493; 574 (h), 479; 564 (n), 504.

(b), 508. Coffey (Col.) et al. v. The Exchange Bank of Lennox, Duffy (Col.) v. Central Ry. Co. of N. J., 251, 192;

361, 303; 561, 501; 564 (m), (n), 504; 564 (bb), 470 (c), 404. (99), 505; 566 (f), 506.

Duffy (Ex-Col.) v. Pitney, 51, 38; 104 (a)-(6), 75; Cohen v. Lowe (Col.), 135, 96; 151, 117.

111 (d), 77; 138, 100; 185, 148; 582 (f), 511. Collectors v. Traction Cos., 527 (a), 477.

Duffy (Col.) v. The Mutual Benefit Life Ins. Co., 397 Commercial Travelers' Life & Accident Assn. v. Rod- (e), 331; 400, 333. way, 530, 479.

Duffy (Col.) v. Walter et al., 52 (a)-(b), 38, 39. Commercial Health & Accident Co. v. Pickering (Col.), Dugan v. Miles (Col.), 432 (a), 354; 566 (9), 506. 234 (c)-(f), 187.

DuPont v. Graham (Ex-Col.), 562_(n), 502. Commissioners of The Sinking Fund v. Buckner, 564 Durey (Col.) v. Laurentide Co. Ltd., 221, 178; 527 (b), 503.

(8), 477. Commissioners v. U. S., 506, 463; 507, 463.

Durey v. Witherbee, 351 (c), 293; 562 (x), 503. Conant v. Kinney, 564 (n), 504.

E Conn. Gen. Life Ins. Co. v. Eaton (Col.), 529 (d), 478; 533 (a), 479; 537, 481.

Eastern Kentucky R. R. Co. v. Slack, 515, 470. Conn. Mutual Life Ins. Co. v. Eaton (Col.), 529 (a),

Eaton (Col.) v. Conn. Gen. Life Ins. Co., 529 (a), 478; 478; 534 (f), 480; 535, 480; 537, 481.

533 (a), 479; 537, 481. Connelly v. Gardner (Col.), 562 (u), 502.

Eaton (Col.) v. Conn. Mutual Life Ins. Co., 529 (d), Continental Pass. Ry. Co. of Phila. v. McCoach, 527 (a),

478; 534 (f), 480; 535, 480; 537, 481. 477.

Eaton (Col.) v. Middlesex Banking Co., 540, 481. Cook v. Tait (Col.), 73 (a)-(b), 60, 61; 574 (e), 509;

Eaton (Col.) v. The English & Mersick Co., 399, 331. 581 (c), 511.

Ebersole v. McGrath, 122 (b), 348; 423 (f), (9), 350. Coulby v. U. S., 162, 130.

Edwards (Col.) v. American Synthetic Dyes, Inc., 550, Craig (Col.) v. National Life & Accident Ins. Co.,

489, 538 (b), 481.

Edwards (Col.) v. Bankers Trust Co., 203 (a)-(e), 168, Craig (Col.) v. Randolph et al., 419 (d), 347; 423 (a), 169; 470 (a), 404; 576 (e), 509; 580 (0), (9), (r), 349; 434 (d), (f), 356.

(8), 510, 511. Crocker et al. v. Malley (Col.), 215 (b), 177; 218 (c),

Edwards v. Chili Copper Co., 566 (b), 506. 178; 564 (f), 504.

Edwards (Col.) v. Douglas, 16, 10; 17 (d), 10; 24 (a), Crutchley v. Kemper Military School, 229, 184; 233, 12; 25 (b)-(c), 12, 13; 28, 13; 113 (l), (n), 79. 185; 249, 191.

Edwards v. Fox, 365, 305; 566 (h), 506. Cryan v. Wardell (Col.), 106 (c), 76.

Edwards v. Goodrich, 48, 36. Cullinan v. Walker (Col.), 106 (e), 76.

Edwards v. Keith (Col.), 109, 77. Curley v. Miles (Col.), 434 (9), 356.

Edwards (Col.) v. Lincoln Chemical Co., 397 (f), 331; Curley V. Tait (Col.), 426 (a), 350; 427 (b), 350;

404 (d), 335; 470 (e), 405. 434 (g), 356.

Edwards (Col.) v. R. H. Martin, Inc., 404 (b), 334.

Edwards (Col.) v. National Paper & Type Co., 104 (e), D

75; 577 (b), 510; 580 (v), 511. Darlington v. Gray (Col.), 512, 465.

Edwards (Col.) v. New York Trust Co., 113 (i), 79. Davis v. State Line S. Ry. Co., 527 (a), 477; 564 (b), Edwards (Col.) v. Porto Rico Coal Co., 213 (b)-(e), (n), 503, 504.

177; 214, 177; 325 (a).(b), 266, 267; 380, 319; Davis (Col.) v. Wilkes-Barre & W. Va. Traction Co., 575 (e), 509; 580 (t), 511. 527 (a), 477.

Edwards v. Slocum, 418 (a), 346; 435 (b), 357. Davis v. Y. M. C. A. of Columbus, 418 (c), 346; 435 Edwards (Col.) v. Title Guar. & Trust Co., 434 (c), (a), 357.

(e), 355, 356. Day v. Buffington (Col.), 495, 459; 574 (c), 509. Ehret Magnesia Mfg. Co. v. Lederer (Col.), 382 (a), . Dayton Brass Castings Co. v. Gilligan (Col.), 549 (a), (b), 319, 320. 489; 552, 489.

Eisner (Ex-Col.) v. Laemmle, 126 (6), 90. Dayton Bronze Bearing Co. v. Gilligan (Col.), 558 (a). Eisner (Col.) v. Macomber, 22, 11; 76, 61; 106 (b), (b), 496.

76; 581 (a), 511; 582 (a)-(b), 511.

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