Page:United States Statutes at Large Volume 42 Part 2.djvu/921

 2462 INDEX. Incmru, Taz, Title II, Revenue Act of 1921- Psa. Income Tax, Title II, Revenue Act of1921— Page. Continued. Continueq. _ _ credits allowed for normal taxgmpersonal accounting by d1stribut>ees;p1•0v1sions terexemgtiou of $2,500 for b of fam— jxlinate December 31, 1921. 246 ily; $ ,000 if income of husband and dxvxsion of tax for fiscal year ending in wife exceed $5,000 ,.. . 243 1922 .. 2 ... 246 additional for minors md dependents; estates and trusts subject to normal and $400 each ,. . . 243 surtax on income .. 246 for nonresident aliens, etc., $1 000 243 received during the administration. 246 status of taxpayer; in case of cleathu. 243 accumulation in trust, etc., held for income of nomesndent aliens, etc .. 243 _ future distribution. ... 246 items of income deemed from perxodical distribution, and under gen- Uni tes sources; interest on eral direction .. 246 bonds, etc., of residents; exceptions. 243 responsibility of fiduciary for retums 246 dividends from corporauous; from computation of net mcome as for indi- United States sources of foreign cor— 243 aHvidua1s.} ... . 246 porations .. cwauce or g1.fts’, etc., wi out - personal services in the United States. 244 itatiou. .. 246 rentals, myqlhes, etc., fmm property statements of shares of distributees. 246 in the United States .. L 244 payment of tax by fiduciarim; deducml? of real property in the United 244 tiouso•g;lc£$lre(¢§1tsalllowed . B ..-h. 246 _ tutes. . .. on peri istriutionto onedeductions of expeuses, lomes, etc., ciaries,_etc.; credits ,., 246 from fomgoing to constntute net computsuon of, mcluded with other income.  . .. 244 income .. . ..,,, 247 items treated as from sources without the allowance for distribution to benefi- United States; interests other than ciaries ., ,..,__,,,,,,_,,,, 247 from United States sources ... . 244 included inuet income of beneficiaries. 247 digidends fromtiother than United prciig  trusts for employees not totes corpora ons, etc. ... 244 uc . ... - ...,.,..,..., 247 rmtals, rcyaltiesn etc., from property corporations formed to accumulative gains, without the United States.  244' etc. to prevent surtax on stocksales of real property without the holders ...,,..._.. - .,,,,,_,,,..,_,, 247 United SQWS . 244 tax imposed in addition to corporation after deduction of expenses, etc. re- tax ...,.,____,,,,,.,,__,__,,,_,__, 247 mainder deemed net income from tax on individual shares of net income without the United States. . ... 244 permitted in lieu of ..., _ _,,,_,__,_ 247 apportionment of items within and evidence of purpose, if a mere holding without the United States. . . .. 244 com y, etc ,___,___ _ ____________ 248 from sources allocated to the United £?§!8CCl1.¤1I1l3t.i0I.lS .,,,,,,,, __,, 248 Stoves. .. . 244 etailed statements of gains, etc., rofrom sources partly within and partly quired ...,,_, ,,_.,,_,___ _ ________ 248 "ith°“l· t:h° Umwd 8*****- ··--··~· 244 payment of tax at source of income of nondetermiuotmu of income without the resident mom. exception 248 UD.ii0dSf8fB¤. . . .. 244 ntBjmp0s6d__ __’ _ °°°°` °°`°` 248 s¤i¤¤» lgwkggyi wir  xg igmmt to m,1¤{¤wA'0»%hL}AQZZZZQZZZZZZ 248 other Befvicw ... ., . 245 Y me b;l£(¥;__ ___ m 248 sales of property produced within and mtg 9tc__ _ _ ‘`'‘°'’°‘°`°‘ 248 wid w¤¤=<>s¤*».¤¤ r>¤¤d¤¤¤¤¢ 1¤¤e2m¤:`ui£1£110%iA°J¤&sL}5 ``‘‘`°°‘°‘ 248 . and wid withm ·-·-······· - ·····~- 245 exception if citizen or noxiresieieinlz $*m9» °°°·» hcflted as {mm €°“nt"Y file notice of claim for credits etc 248 whew edd 1f vumhmd wti¢hi¤ ¤¤d returns etc. mquand~ liability indmiil sold withouyéh or sold within and 245 nigcatiohl 8tc_ _ _   ’ 249 purchased Wl out. ... - · mak ',`m]"S '`‘`''' · 'Q interchangeable meaning of words .. 245 mgggznt to e mt of such m 249 ¤~=¤¤¤¤ to be med <>f eu i¤<=<¤¤¤ from is mx ;§ria21`E§  `·éi1{ '¤i6£`£¤Eaéé£ U¤i**>d Stems ¤9¤*¢¤¤- ~; ·---·-- 245 sue mm w1mu¤lZ1lmg’sg€¤t_ _ .__,, 249 P””°¤°l .°x°"}Pu°”¤. claims may be credit for income, etc., taxes paid by citi- H1ed_with withholding agent. .. 245 zeus to foreign country, etc . 249 °°u°‘?“°“» etc", °?‘ f*“h“'°· ··--,  245 by residents, to United Sums posses- P¤1't¤emp¤;mf·¤1§ lfglxed only on mdxvxd- 245 sions ____________________ 249 co u g .,,_,,_,.., · · · ‘'’''‘‘‘' Z °°m}Pt‘;°;_°§°”°f°b‘;“f°f“€ti9°°m°t‘:f~ 345 by 9c1<i;?1i;i€<$;(??¤tS’ to fomlgn country, 249 m rso exemptions, e . 45 pam, tm`st '````'``` ·` ‘* `°’' computation olmnet income; gifts, etc., by {0,ei;;s’mmn1.kf 249 _ ¤°t d“{u°t‘°d· · ·~··-···—-—--·· - · · - 245 exceptions and limitations _,__,,___,____ 249 personal servrce corporations not subject redetermination of tax paid above _to income tax.  245 amounts claimed; refund, etc  . 249 indwidus.1 stockholders of, taxed as for ifaccrued but not paid; bond required. 250 pgu·mer¤lupq..., ... 245 evidence of foreign income, etc., resccouuting 23* dmtpbuwm   amounts quired  . ... -- .. . . . 250 recexv ; undmtnbuted mcome  245 mtumsmadef¤r£iscalyasre¤di¤gin1921 250