Charged off but subsequently recovered, taxable income.... 50 Copies of return of income furnished to trustee in.. Corporation, returns by trustees 144, 154 152 151, 152 · 1091 622 Banks, assessments paid by stockholders, deduction of. 292 Federal intermediate credit, taxability of dividends and interest_-- 75 Belgium, earnings of ships documented under laws of, exemption__ 89 294 Benefit, local, deduction of assessments.. Benevolent life insurance companies, local, exemption_---- Bequest, deductions as to life or terminable interest acquired by--- Exemption Sales of property acquired by, gain or loss--. Depreciation allowance_. Lessee, income to lessor. Board of Tax Appeals----- 131, 133 511, 521 294 73 1594 684 164 48 -- 1271, 1281, 1291 Establishment of replacement fund---- Deposit by aliens seeking extension of time for payment of taxes_ 1311 563 1580 Books, professional men, deduction of amounts expended for 51 108 216 105 Taxpayers', Commissioner's authority as to examination___. British Honduras, earnings of ships documented under laws of, exemp- Brokers, information at source_ Building and loan associations, amount credited to shareholders... Dividends and interest, exemption of__ Exemption_‒‒‒ Buildings, contracts, long-term, gross income- Cost of erecting, business expense-. Deduction of amounts expended for_ Depreciation allowance Lessee erecting, income to lessor. Loss from removal or demolition. 1331 89 1065, 1073 52 89 515 36 110, 111 Bulgaria, earnings of ships documented under laws of, exemption_-_ Erroneous assessment of tax-.. Erroneous collection of tax.. Fair market value of good will Business, depreciation allowance of property used in__ Foreign corporations, transportation services_ Foreign officials, exemption of income_. Gross income from____ Losses sustained in, deduction. 89 133 1281 41 161-171 329 86 31, 35 141, 143, 145, 146 511, 518 C Calendar year, basis of returns_ Time for filing returns-- California, irrigation assessments, deduction____ Campaign contributions, deduction by corporation_ Camps, living quarters furnished employees, gross income. 25, 26, 401, 411, 431 441 133 1505 562 33 373 331 50 49 1549 121 201-206, 212-239 Canada, excess tax withheld from compensation to residents of Cancellation, Government contracts, when income.. Indebtedness as producing income----- Stock before or after declaration of stock dividend, effect--- Recovery, depletion allowance Depreciation allowance 163-165, 167, 201, 203-206, 211–220, 222-239 Capital assets, decrease due to adjustment in book values_ Cash, accounting method, computation of net income. 21-24, 38 134 Interest on war savings certificates, exemption_-_. 80 Compensation for services in form other than, gross income.. Nonresident alien individual Casualty insurance companies, reserves, deduction_ Certificates, aliens, compliance with income tax obligations_. Foreign corporations having office in United States--- Medium of payment of tax. Overassessment. 1311 36 364 601 77, 79, 81, 84 1302 Ownership, foreign items__ Returns of information_ 1077-1079, 1111 1074 Withholding tax at source_ Probable cause, claim for refund... Residence, filing by citizens or resident aliens._. Satisfaction of judgment---- War savings, exemption of interest. Charitable contributions, deduction__ Receipts for tax paid made by---- China Trade Act, affiliated corporations___. Income of Terms, meaning of 363-371, 374-376 1353 363 1353 77, 79-82 251, 561, 562 517 1394 1306 1395 1393 633 1142 89 1141 1143 China, dividends of China Trade Act corporation, exemption__. Reopening after rejection under section 3225, Revised Statutes_. Undeveloped mining, effect of discovery work as to surtax__. Clearing house association, exemption___ Clergymen, exemption, rental value of dwelling house_ Fees, gifts, etc., as taxable income_ Clothing, depreciation, deduction. Clubs, exemption---- 1622 1351 Suit, authority to institute for taxes and penalties__ Tax, abatement of uncollectible taxes_. Deficiency of____ Insurance companies---- Life insurance companies_ Limitation on, 1924 Act_. Penalty for failure_. Procedure when refusal or neglect to pay. 1202 1202 1301, 1303 1233 1272 691 661 1273 1361 1204 Court proceedings, limitation on_ Extension of time for filing returns_-_- Under prior acts---. Collections, excess or unidentified__. Collectors, abatement of taxes, authority. Authority to administer oaths. Blanket claims by----- Duties with respect to certificates of indebtedness__ Extension of time for filing returns_. Records of taxes credited. Commissioner, agreement as to final determination of tax---- Appeal to, by taxpayer, to recover tax erroneously collected__ Authority for regulations_. Declaration of termination of taxable period. Commissions, buying and selling securities, deduction....... 1291 1303 1301 1322 1303 1392 443 1303 1271, 1341 1351 1700 1272 1311 443, 444 292 Community property, gross income__ Commuters, fares, deduction__ Compensation, accrual of income prior to March 1, 1913__ Deduction of expenditures_- 31 102 90 89 101, 105-109, 112 Destruction of property, taxability. 141 Federal employees and officers, taxability. Foreign government officers or employees, exemptions_ |