Royalties governing amount of allowance_. Statement attached to return__‒‒. Stockholders in mining or oil or gas corporation__. Depletion reserve, distribution from_ Invested capital_-_- Deposit premiums on perpetual risks, gross income_- United States bonds as security--- Deposits, bank, constructive receipt of interest_ Invested capital__. Postal savings banks, interest_-. Depositors' guaranty fund, deduction by bank_ Depreciation allowance, invested capital_ Depreciation deductions, account on books- Amount 201, 202, 204 218, 221 206 271 223 201, 202 219 221 204, 217, 218, 221, 233 207 230 2022215, 231 Animals purchased for breeding purposes_. Capital sum returnable through depreciation allowances- Charging off.... Closing account as to any item__. 217, 218, 233 201 1549 811 548 1320 54 814 77 567 -JL__ 838-840 214, 234; 216 161 171 162 164 169 170 Designs, depreciation allowance__. Determinable income, definition_. Withholding__ "Developed" ores or minerals, determination of quantity__. Devises, annuities charged upon devised land, taxable income__ Discontinuance of use of property in business, closing depreciation ac- Discount, banks, invested capital__ Bonds, deduction____ Invested capital_-- Losses from sale of capital stock at--- Discovery of undeveloped mining claims, effect as to surtax__ Dishonored checks, payment of tax__ Dissolution of corporation, returns_ Dividends, taxability Distraint, collection of tax_ Distributions constituting dividends__ Not constitutiong dividends_- District courts, jurisdiction of.. District of Columbia, exemption of income_ Obligations, invested capital_-_- Taxability of interest_- Dividends, credits. 168 362 208 47 170 849 563 848 542 13 1734 621, 622 1548 1541 1543 1318 84 816, 834 74 Deduction by corporation.___. 201, 213, 216; 301, 306, 1131 Deferred dividend insurance policies, gross income_ 234;561 Definition Federal land bank, taxability_. 1541, 1543 75 Federal reserve bank, taxability. Forgiveness of indebtedness of corporation by stockholders_. Rate of tax where declared before November 1, 1918, and received Drawings, depreciation allowance_-_. Drilling nonproductive oil and gas wells, charges to capital. 168 223 838 Educational corporations, annuities paid by, taxable income_ 47 562 Exemption 517 Election of business enterprise to be taxed as corporation. 933 Eminent domain, compensation for property taken as taxable income.... 49 Employees, aliens, duty of employer to determine status__ 315 Nonresident aliens, taxability of income_ Premiums on insurance policy paid by employer, deduction__. Promissory notes in payment for services, taxable income_ Stock of corporation received as compensation, taxable income__ Enemies, returns, time---- Withholding tax at source_ Equity, bill in, to enforce tax lien_. Estates, bad debts_. Credits.. Expenses of administration, deduction_. Inspection of returns__ Interest on tax. Liability--- Penalty for nonpayment of tax__ Returns_ Stock dividends 219; 152 216, 222; 346 293 1091 1003 3, 342-345 1006 1545 Evangelists, gifts or contributions to, as taxable income_ Erroneous collection of tax- 32 1032 1036 41 1013 Understatement of capital or surplus account_. Examination of taxpayers and books, Commissioner's authority as to---- 1711 840 833 Allocation of net income to particular source_ Application for assessment_-. 1031 864-869 715 901 |