Page:United States Statutes at Large Volume 40 Part 1.djvu/1499

 cxxviii mum; Income Tax, 1918—Continued. Pass- Income Tax, 1918—Continued. _ 1*886- corporations, rate on net income, in lieu of credits allowed forexcess profits taxespaid. 1080 former tax, for 1918 1075 computation for fiscal year ending 111 thereafter. . .. 1076 1918 .. 1080 transportation systems nmder Federal domestic corporation, of. 1080 aantrol, proportions as of former tax withheld at source on rncolmes of forws. . ... 1076 eign cor rations not in usiness in organizations exempt· labor, etc 1076 _ United. 1080 mutual savings  .. . 1076 credit to domestic corporation for income, fraternal beneficiary societies, etc. 1076 etc., taxes pmd abroad. 1080 building associations, cooperative 0 6 redeierrgmatron, etc., of taxes paid; rebanks. - .. 1 7 un ,etc .. 1080 mutual cemetery companies .. - 1076 if accrued but not paid .. 1081 religious, etc., organizations 1076 evidence of foreign income, etc., rebusines leagues, etc .. 1076 quired. 1081 civic leagiiesbior social welfare. . . .  propprtigngallowed for fiscal year ending easure c u. . 111 ... 1081 ¥;.I’lI1Q'B’ local mutual amociations.,. . 1076 returns required from corporations ... 1081 amociations for marketing of mutual from agents of foreign ,.. 1081 farm products, etc. 1076 from receivers, etc.; collection of tax 1081 trustees for exempted organizations. . 1076 accounting. - 1081 Federal land banks an farm loan 076 fI;1:d6 for pétd of year; reduction, etc  1081 associations. .. 1 m corporatio .. 1081 personal service corporations. 1077 amemment, if organize-3 after August net income defined ______________________ 1077 1, 1914, on income from Government. gms renew M 1600 *··* M- 0 ¥31‘m»f.$;m.;“:$‘§i°‘i»0p’“ "» 1081 V1 .. . ... ..‘. ... 177 r, v -···;·· life insurance companies; deduction  1077 °°mP“t%¤0¤ of ¤¤0¤¤0¤$¤$ <¥!0<11*·¤» mutnéal marine insurance companies; de- 5012% huglollid · · ; · ·     ····    · · 1082 uctions .. 1077 P} _ 0 ‘ Sm 01 ford?] corporations, from sources in _ taxes §t€·S11;m1t ···--·-·····--·· · · · 1082 njwd gum, ___________ _ __________ 1077 time for flinguntln collector of district, ded • all Bd · • 8tC··~·_···_ ·-·-· -·· .·-···.-..·--··- 1082 “°°J§’§T.¤ JSE s.Z’3m°Z°;'§"§’¤°.S1`.?..°°'°¤°. M 1**1,;*;*;,*,;;, ;g_;¤¤*~¤11¤¤¤¤· ¤=¤¤v¤ vw- ,082 penses,. .. l .. 1077 cve ‘'‘`’'‘'‘'‘'‘‘‘'‘`'` ` - . · ry three months. 1082 “i?»’¥?§·?’€»‘%5¥"»?11?»’5~°?’1?‘*’1”»1t=»1‘S>t1t4—1ii ii? :;%*:::;:1*2:2* ···-······· 1322 t¤§g;% ti~?)¤;1·;·]epti¤¤¤ ¤1>¤¢i6¤d - - 13;; yvhole amount is iI18lZ8l1m%111)i§-It)£1(1; I I 1083, . ·---·· - -·~-·--··· in a s1n¤ e payment ° , tc ... 1083 zwggggvans 10101001 fm of *1*-% 0**- 1078 exam§1nat§>n of l'8t111'I1B?£')6T1C?)mPU‘;3t10B  1083 1>¤¤i··¤¤¤1¤¤¤¤¤ -·---·-- - ·--·-- ZZ we §§°y¤Is%12‘i?i2%é12§’é§°“”“d ‘‘‘‘‘‘‘‘‘‘‘ 1333 w¤¤1111¤¤¤ dabs -·-··--·---·-- -  1078 isnamn tax if 1mHé»kL&0§¤}{é.{£ Hlié tax-paid dividends. ... .  1078 to negligence 1083 allowance for exhaustion, etc., of prop- 07 nnnnitg mx  erty  .. - 1 8 amortization of ¢¤¤¢_ of plants, v¤¤¤<>1¤,    `ii   }£.Q&e"1S 1083 etc., for prosecution of the war .. 1078 mvennn Ogicml ___________ _ _______  1083 redetermmation of tax, etc., in three time limit im. making assessment! bring Loggi credits, etc., for overpay· 1078 ing 0uim_ 000 _ _____________ I _ _ _ _ _ 1083 allowance for denigtionx  of   ndI§tti·smpaqht?:§ {ling? 1083 _ oil wells tim etc.;basis 1078 ment 0m__ _ °'° 1083 if acquired, before March 1, 1913 .. 1078 notice of time Oi  `° 1084 if discovered by taxpayer afterMarch 1, yment of enforcement '‘‘° 08 1913, ew ·- ··---··-··---· · ·--~-· 1078 Puiimediate yment de1$1L)3:·dE€fH"`-1 1 4 additional for insmance cornfzanies . 1079 mnnngzi. n,.0·nd· 1 °°t° ° . . . . _ _] 1ce collection .. 1084 ¤1¤¤g  0¤ W60 Y P¤·Y!¤¤¤t resumptronof intent 1084 pkg; agglfvgégewib- E  --·-- ;·é 1079 £o¤u_a¤ce°¥¢eu_1f not 1£1`&éi»Z»ii£;`é1ié;3éi1Z insurance com ‘ ____ _ __,,,,___ 1079 - °'°° °°°°° ‘‘‘····‘‘············ 1084 further to cmu   com, y N- receipts on reqniest, for other than stamp ’ turning premium deposits 1079 gum pmtc’ u°° by d°b°°r °‘° °“‘ - .   ence e ,,_,___,_ _ _________ 1¤¤¢§;r;;};1g€;¢<;;1:i11¤1;<;¤;wry ¢1EY;g¤¤·t10¤ 1079 credit pr refund if returns show payments 1084 mammisssos me new on cniiijl 1079 0mQYi§,§§‘?{.°{ 1*** ·; ···········--···· mg? if no claim filed but loss sustained- re. 0 C aims 01. ‘`''‘ Z ‘‘·‘·‘···· 1080 determination. etc ...,, , _______ 1079 P°“““Y£”` nm P“Ym8 t$x· mhug returns, foreign corporations, of design' ated 11;}. ° 1030 ,,m·n,m° '`°‘‘’''‘‘ · ‘‘‘·‘···· · ··-·····--· 1 085 items not deductible, same as to ing? P msc; fgimwmful refusal m WY, viduals .,,,__ _ 1080 co md mxmgé etc ---··-——- - --·- ,-  1085 credits allowed for tax on corporation in· mo degdn mma (mg? °f ‘:*“` 1085 comes; interest on Federal securities, brokers to uiake sworn returns oiraigiii - I —--··--~-·····- · ·-·-···--···~··--~ done, details ..,,, ,,,___ _ _______ 1035 ece 1080 · · °°“