Page:United States Statutes at Large Volume 44 Part 2.djvu/1616

 OKI INDEX. Income Taz, Title I I, Revenue Actof1926-— Pm- Income Taz, Title I I , Revenue Aclaf 19s6»— Pam. Continued. Continued estates and tnmta; .property;subject to credit for income, etc.; by alien normal an _ aurtax on income--- 32. residents, etc., to foreign accumulations in trust for future dis- country- ..................... 36 tribution- ....... ., ..... r--- 32 by partners, beneficiaries, etc., to periodical distribution, etc., under foreign countries, etc .......... 36 general directioru ,.... - ........ 32 exceptions and limitations-- ...... 36 received dum? administration ...... 32 redetermination if tax paid above payments by duciary ..... · ........ 32 credits claimed, etc.; refund, etc- 36 net  computed as for indi- 33 if accrued but not paid; bond re- VI ' .,_,,,,____ _ _, __,_. , - - q l, - .,,,,._..__.,________ allowance for gifts, etc., without may betaken in the year tax accrued- 37 limitation- -........-..-.. 33 evidence of foreign income, etc., additional deduction for current required ...-.-.............-. 37 distribution to beneficiaries; re- returns by individuals .-..-....-..... 37 strictiousn ..-....-.-..-....-- 33 by husband and wife living to- discretionuiiredpaxents to benefi- 33 b gether .-.........-..........- 37 ciaries, uc -..-....-..-.. y agent guard1a' n etc -...-...---. 37 imguded in net income of bene- 33 by partnerships-.-; ..--.....-..-.. 37 ¤1¤·1'Y -··-·-— biid'ar1ce'fdesi tedbe Ii'- norn:$l_tax oredigtallowed% additional y a;1g;’ etcff ____ T ______ li ifi ` 37 income n used or a mg · · 4; Qd cam _________________ gg S- P1;g’°1'tl°¤¤1p $1’1*1T€ fogcla tiian tzelve months when of ¢f§§lii·¤ #10*1 -_ ---·--- » - accounting  changes _____ 38 O0I¤p\.1t8tl0D of IDCOIDO lf i}&X$l1lB yB8l' computatigu gf t&x__ ___ _ _____ __ _ __ _ of beneficiary and estate differ-- 33 apphwtion to mpg,] gain 0,- los, pro§ trusts for employees and wmcd inggmg ____________ 38 not p ¤ —·-- - -·-·—- 33 computation for parts of the year- - 39 distncutes taxed on amount re- {img {0,- 55% em, imgividug, pug- ceived. or credits allowed ...... 34 nenmp, me ecuciu-y .... - ..... so income from revocable trusts in- by mmmddeug diana; ___________ gg cludedinincome of grantor -.... 34 (,;;,3,,,50,,, mowed; unit _________ gg Whm *1’¤•* 1¤°°m¤ mY 1* '1|°d f°¤` to be filed with collector of district, benetit of to belncluded 34 etc _______________ _ ________ ,_ _ gg mcomputmg come,--- · · . ,· __ corporations formed to accumulate cOrp°m,g;;?:; °?'t° mpoxd °n mt in 39 {aim] r ml ·•It*°{ prevent ’“"“ °" 34 organizatiom-enemptg labor; éiéff I 39 tn imposed in .d.raa;.‘e.;‘e;-ge;   **1******1 ··**¤¤· 1***-  —. —-————— 39 neun.---‘ .................. 34 {;;·$;;;g beggu ·¤¢,_·;g·;·,:—-— 40 p*€·‘g°°t• °t°*¤ nmp °’~f°r m°qm° 34 1 cooperativebangs, etc-- .1?.l(iIisJ 40 Mdggeizi ¤§%>¤···,**#·¤·<=-¤1¤<?1¤1=1¤ 34 “`LYl'§c3°n¥‘°.Z?i21’y°?.I?“§&“.ri2i {S22 V a · ······· ‘ ·*············ poses -....... ; -..-...-....... 40 ’”°•°¢1"¤ °' t'°1’°'11¥’°'11**°»T’ #•'11°*° bu‘;iness! ,·eto;;::;:::i::: Eg _ tu u“:t°d;6I;¤···,·l· ··§m;]··r·i6Hc; 34 civic  for social welfare, . etc., limitation ............... 40 m“°l“g:‘é:°:h°iw   pleasure clubs ___,,,,,.......... 40 . - · local mutual associations of farm- thereof-; ..r. - ...-... ; ........ 34 Hmm, paymcnt_of tax at source; of nonresident ,   .f0;°°°!;1;:°ké£i;1k' ‘{v:r;£ 40 ,.i.’*‘°“S,....z4`°°E‘2‘5’E'2?::i:;;:;::::: 32 , ¤*¤·1,,,¤,,¤*;·» ee —--—— ,;,-4 ————:—— **1 anrauceennncmucwmemnucec- as "‘;im 8,;* °"°“‘1’ °’”°‘““` 41 by ¤<;$—~ti¤¤s s¤¤rs¤*¤¤i¤s i¤$¤¤~¤¢ 35 Federaf md i;§£i§ff§£¤£ti,63i¤`£§¢é;Z ··‘······· r ······ r·· 'ations nte a cre ’t ¤·*¤» ¤*<= ·~—·—·-· - ---·--———— 35 gmk.-,_ [ _____________________ 41 &w:¤°nw¤¤m¤id¤;; 35 net income. deiined;_ computed on 41 · :ie¤_m'cn noueeoroecsu, eee- - as ,0¤°:*¤° 1******** ¤¤;P*1¤“d¤:1¤--;-6} »1····,;,¤·¤*~# me--Mum *;,31; ’§$%.“.,.?3mr;‘i.’;’· °   41 ____ 35 gross income of domestic, as donned returns, ece., required; liability in- fvr i¤divi<1¤¤1¤, -- T 41 ,, ,m'_,gc ___________ __ 36 mutual marine insurance compa- wmue mtumorxneome as nies: <i¤d¤c¤¤¤¤- - Z --- 41 gg gx by ndgfng Mg mw;. foreign, from United States neeugiiimm wit olding ` t- 36 sources .... - .......... _ ....... 41 credit for      pzgn by deductions allowed in comput1ng_eor- citisensto creign eeuntneqetc- 36 poration net income; busuxeas by residents to United States posscr expenses ..................... 41 sions ........-....-....-. 36 interest on debts; exceptions .-..... 41