Page:United States Statutes at Large Volume 39 Part 1.djvu/1315

 INDEX. xeiii Income _T¢¤: 1916-—Continued. Pm Income Tu, 1916-Continued. Pwadd1t¤nrr;zLte.x on mcomes over. @0,000; 756 returns to,be  basis ndmjlnn . .  ···---···--·-·--- Z- ··»-.- - recei ts di¤bur¤smeu‘ ‘ 1 es.,. vos S$`?.S§r“£?f.‘2°.£“ee.**“Le°Z§§Yr`§.°§?‘ra ‘‘’‘‘ $$5 "°...e¤““°°“?“p“° ’“’“’”£~’* °'“"'“"““""‘ ’£ · . ° ··-~· » · · °*’ ¤¤¤P¤Ym°¤ ··--· -. ···· · ···-·, 7 ¤PPh¢¤}>l6 $0 Y¤¤lY 1}¤t 1¤¢01¤o ··--···-... 757 · deduction of normal tax at source gijrr. determination of net mcome .. 757 come, etc- . Z - . . ...,.-. ,,;. ..., 763 sources ugcluded; dividends de£ined---. 757 incoxglredfrorn tax-paid incomes not. in- _ 98***-88 u¤¤8 •d¤¤¤¤¤¤¤¤on; ¤’¤¤¢ u ed. ... ...7.., .. ;.Q... '763 Pm Y ··-·-·---··-·- · -.- 757 indemm` f ymg' . , .. . ¤d¤¤i~*i)<;3¤rti¤d¤m¤i6ed ··---·-··---· 758 epplicatitdln  exemption from.  sales of property acqurred before March _   for statements, etc- . ., . . 764 1, 1913-,... . 1  z. 758 claims or further; ap lications to be sharrnxgg  profits mcluded in 58 filed at source; with collector .. - 764 1 *9¤¤· - -; ---·--·---·-·-- 7 te of known deductions. .. 764 Steternente to be frmushed by companies. 758 quired. . ..,..,,,,,,_,,, _ _ 764 exempggns; life insurance policies; grits, 758  on   etc., paid at eoume, .- 764 , ·-·---·~--··---·-·--··-- - - · 0¥6|£!1 BB¢l1¤ tc. 764 megs on rereer, see, ee., true. 758 ;ueme.e..‘2ef££;’&°.??.? ,._ ye salaries of present President, judicial secur1?:(i:s,¤:gc...[.??i?l{??. .. 765 officrals; State omcials; exceptiom. 758 punishment for collecting witI1out,r., V 765 deductions allowed citizens or residents, P¤l'¤°¤¤1 1‘€t¤1'¤¤ of 0th9·! i¤¤¤m¤¤ féquiféd ` _ busmes expenses .. . vas froin ovynem -»-·-·-- , ---··-·--·-·. 765 mterest on debts; taxes 759 d6U8lQ¤¤¤$t·10¤_0f ownership . .. - 765 logos by cggugltyur __,_   ,____ K I 759 deductttonpltinlppllrcable only to normal tax 765 on propertyscqurred Marc , ln V1 unls. . - ... 1913- . ... e .,,,..,. 759 normal ta! on net incomes of domestic cornot in trade . 759 porotions .. 765 worthless debts charged off .. 759 partnerships excluded .. . ... 765 deterioration of busines property .. . 759 of foreign corporations on businem in 011 and gas wells; mines . . . 759 United States . 765 pzoperty  Magik], 1913. 723 00mg}W9d for calendar years; fiscal years 766 tterments, etc. not ow 7 corpo ns. .. . credits allgvgled gorrgal tax, corporation tax 5 mfg gglig) -·-· -    2;)-  766 pai `vi en s 7· 9 · tax paid at source .. 760 WY Ii; 1909 -···--~··-  ········•~· 766 deductions allowed nonreddent aliens, °!gmum°¤F’ °l‘°‘* °x°°P ‘'‘‘ ‘ j ‘ ‘ * ‘ ‘ 766 business expenses in United States. 760 Swtia;  °x°°P°°d* Pub` 767 proportion of interest on debts; condi- · ty ‘. ‘°'‘’‘‘‘‘‘ . "" tion 760 deductgons allowed domestic corporations, ‘'`'```` Y F ‘'``‘ · ‘‘’''’'‘ usr nes expenses. .. 768 i§£Z§“i,?‘§‘£.?r£»°$HY?.‘Y??.i??‘f”.‘5ii; $23 *<>¤¤¤··¤¤¤¤v¤¤¤i·=i¤·» ~··-~· 768 onlggperty acquired before March 1, 760 ;?0§:;it§9·¤a:’:u§§. . 768 .. r t- had  760 113 .. 768 wdi‘(h{•;?ss delgts charged off .. 760 ·d ::l“· °t‘°·* °x°l“d°d ‘‘··• ‘ · · · * deterioration of busrnes property ... 760 mum.} inmnnc tc °°‘ ‘ t ‘ ‘_‘ ii? oil and gas we1ls· mines ... 760 iulmmco co: ° :* °°mP°m°’* ° 768 acquired before March 1, 1913  760 inmm on ind   betteiriments, etc., not allowed.. ..   mul ’ * 768 exemption of $3,000 from personal income- 761 c°;t_5 _____   _______ ff   769 c;{1$4,000, for head of famrlyi etc ._. . - . . . . 761 interest on bulk d&P0s;“_______ ____ _ ____ 769 owsnce to guardians, etc., lrmrtatron. 761 mms ____________________ _ ____________ 769 amt? °f dwedeuu dming ’dm‘m’¤"' 761 deductionsallowed foreign companies; busil·¤Q¤ ·--·· ; -···· , -··-·· ; ··········· _ new expenses m mted, Stats.  769 ¤°¤'€8“l°P* “h°“? if uuking ’°°‘“'““· loses and depreciation . 769 ·.rr““;t".°Q’rL?;£“'° ’‘‘‘‘‘‘‘‘‘ ‘ ‘‘‘‘‘ $2% °“i,*;;‘.·*“ "::J:.u  is pil Of 8 .. . . ... yggq om am returns me made by persons having 761 adgilrlgiltermgontp, etc., excluded .. $3, over ... .. ons msruance reserves. nonresideni); extensions allowed ...  mutual rnsumrrce, etc_., companies; life 69 b ts .,... . .. insurance companies ... 7, trustees, etc.; joint guardians, interest on indebtednem; limit.  770 etc . _ .-·- ; ··--- 762 bonds guaranteed free from tax expersons, corporatron, etc., having control _ cepted  . ... 770 ot anot.her’s income  - .. 762 interest on bank mdb .. . ... 770 under existing law. . .·--.·-.-··- 762 taxes paul in Um States  770 not required if income lem than $3,000- - 762 amesrnent insurance comfpgniu allowed partners, of individual interests; returns additions to reserve ds .. 770 required . . . _ .. 7 62 computed for calendar year- ;  _  77 0 dividends, etc.; exceptions as to non- for fiscal year of corporations; no¤:&earesidents .. . ... . . . . 763 tron to collector  770
 * ¤>¢¤¤¤¤]¤¤0¤S Dvfmktted -·-··.-. _. . . 758 applications by agents for; returns re-