Page:United States Statutes at Large Volume 44 Part 3.djvu/1301

 INDEX. 2713 Corporations-Continued. Pm Cor-porotions—~—Continued. · _ P•¢¢· deductions allowed in computing in- returns required; co tions in United comes; business expenses ........ 41 States  deemed foreign 46 interest on debts; exception ........ 41 time for; ; collector of the dis- taxes; classes and exceptions specilied 42 _ trict, etc-- .... - .............. 46 not applieableto corporations guar- with collector at Baltimore, Md., anteeing payments at source .... 42 if no agency in United States--- 47 paid on interest of stockholders--- 42 veriiied returns of dividends paid by, b dpto oi accrual ..-··.......- gg Lnquimd; ditxnilnt ....-- f -5--é& 50 usmess osses ........ - ............ access income re urns o, ow restriction of, on sales of securities, Stateomcers, and shareholders- 51 etc.; basis of ..... - ........... 42 income. provisions relating to China worthless debts; if in part .......... 42 Trade Act ..... -; ............ 53 taxpaid dividends; of oreign corpora- Corps of Engineers, Army (scc Engineer tions from United States sources- 42 Department, Army). exhaustion, obsolescence, etc., of Corpus Christo, Tex., property ....-.--...--.--- 42 intraeoastal waterway from ·New Or- allowance for depletion, etc. of mines, leans, La., to, authorized ..-.--- 1012 oil wells, timber, etc.; basis `of- - 42 preliminary examination, etc., of, intra- additional to insurance companies,. coastal waterway to Point Isabel other than life ...--.--.--- 43 to be made- ....._...,-,.. 1019 mutual marine companies -..-.--. 43 Corrosive Substances, Da crores (see also other mutual companies, of pre- Federal Causticngoison Act), mium deposits returned, etc ..-- 43 provisions safeguarding sale, etc., of-- 1406 foreign corporations, of designated Coriwrighl, Emma (widow), items within the United tates; pension increased ---...--.--...-.--- 1633 apportionment --...--.-....-. 43 Corwin, Mary A. (widow), items not deductible, the same as for pension increased ......-...--..- 1567 individuals --.-.-..-..--..---. 43 Cory, Lucene (widow), credits allowed; interest on Federal sc- pension increased --...--.-...-.-.... 1896 curities, etc ..-.-...-..... 43 Coryo, Mollie M. (widow), domestic, specific of $2,000 if net in- pension increased -......-.--..-- 1736 come less than $25,000 -.--.__, 43 Coss, M argarct J. (widow), limitation if exceeding $25,000 ..-. 43 pension increased .....---.-.-..---.. 1532 tax paid at source on income of for- Costa Rica eign, not in business in United appropriation for minister to -...-- 331, 1180 States -...---.-.....-...-.... 43 convention with, and other Central deduction, if interest free from tax- 44 American Republics for estab- credit to domestic, for income, etc., lishing international commis- taxes paid abroad; limitation--- 44 sions of inq ° --.....-.-.--.- 2070 application to domestic insurance 44 Cota, Caghain e1go;man Z1., Angg, f ds 1 3 companies .-....---.--....-.- credit ow, orsto on pu 'c un -- 84 redetermination if _tax paid differs Cote, Martha A. (widow), _ from credit cla1mcd;_ refund .--- 44 pension increased .......-....... 1945 if occrrggd, but not pond; bond rc- 44 Cotncr,_Hogekiah 0., 1588 qlll ....................... nsion increased .-...-.-....-....-. may be taken in year the tax accrued- 44 gozin Bum B_ H_ (Mdw), cvidclrgiegf forcisn income. ctc-. rc- 44 C pooiioo ioorooood ___________________ 1782 · ‘‘“ ·  F `'`’' 0 iton, _ "°“°‘*t%·h$%%"£?»‘%éi°%$%%°&3a  “"°’°°3‘3§%?$‘¤'°§t2°“““° "P°***°“P*ss 1204 md,§*{g§°,'{1‘f1,*,;*d“· °*° ·---·—-~-——- jg boxed nook, oJ£¤H¤Bi»§6£,`é¢Z.Z--- ' 1204 ¤==*¤¤¤i¤·*i<>¤ by °¤·¤¤¤i¤¤*<>¤¤* of i3? é3§°.f}l¤".ZL’£iz§§° i;$‘i’iT1°°“s€£‘ %‘ S32 foreign accumulated proiits- .--- 45 . . . · $· · · foreign mwuntin riod 45 for rnvestrgatronspf root rot of -.-.- 983 in business in United gsm pogggggiggg,  Lravcstlsqtrng insects ?¤ecnt1;¤%;)u517, 993 deemed foreign __,____._....-- 45 PP’°°°;°$ 'P ° P' 5% wm returns required; details ..---..-...-- 45 - f“;,°";c°;i;éa';l;.E ‘‘‘‘‘ Egg f ’ fromcgiegtégg foreign,without A¤¤¤¤‘i· 45 pmc guiuyo delivery, tglbgdlgtcrmingd. · ‘‘‘‘‘‘‘‘‘‘‘‘‘ I '‘‘‘‘‘ by value of ein spot markets, “°“‘ é?,¥.°$r°i“;JT‘}?Y°f’?i.‘E*F;i.°.‘{'{°.°f 45 if <*i¤¤¤¤¤ irem ·=<>¤¤·¤*,¤··*¤- 1248 accounting for (part of a year ..--..- 45 Comm B0uwm`m W¢¢”l». _ statement (gd tgvidoudo, oro., to be 46 woontsggggc Atrggigfiggloaruigil Wvfog; ¤DP¢¤ -- . · . . . . consolidated, may be made by amy. experimentsrnextermrnatmgthe- 277 ated corporations; basis of---_--- 46 Cotton Fulures Act, United States, computatkz;1 of proportionate as- 46 gptpgopriagpn fo; expengfes eaflprcgg- 523, 998 sessmen u n ---.--.-.-. e rmma nono price co n ers meaning of aéiiated corporation- - 46 from contract grade- .-.--. 1248 corporations under China Trade values established by sales in spot ct, not deemed aiiiliatcd ..-... 46 market six days prior to contract if business controlled by same in- date of delivery .--. - ...___ 1248 terest; method of making ....-- 46 based on standard grade -.--- 1248

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