Page:United States Statutes at Large Volume 45 Part 1.djvu/1876

 IfJl:mne Ta, Title 1, Revenue Act 0/ 1918- Continued. individuals to make sworn return of gross income; ifincomeSl,500orover, if single ____________________ _ $3 500 or over, if married and living with husband or wife ___ _ gross incom9 of $5,000 or over_____ _ husband and wife living together with income of $3,500 or over; separate or joint_____________ _ by agent, etc., of persons under dis- ability~ _____________________ _ by fjduciaries.. ___________________ _ corporation returns, specific require- ments; by receivers, trustees, etc_________________ ~ _____ - - - collection of tax________________ _ consolidated returns of affiliated ___ _ filing of returns; time for ___________ _ extensions_____________________ _ by individuals to collector of dis- trict; Baltimore ______________ _ by corporations, in district where office located; Baltimore ______ _ records to be kept by taxpayers _____ _ special statements to determine tax__ information at source ___________ _ open inspection of returns, 88 in Reve- nue Act of 1926______________ _ payment of tax on designated date___ _ installments allowed ______________ _ whole amount on failure to pay__ _ extension of time on request_________ _ payment on expiration__________ _ pnor to prescribed date allowed ____ _ jeopardy payments_______________ _ tax withheld at source ____________ _ fractions of a cent disregarded _____ _ receipts on request _______________ _ eVidence of tax paid____________ _ surrender to creditor 88 payment ondebt_____________________ _ returns to be examined and tax to be determined 88 soon 88 practi- ca~e _______________________ _ addition to tax, see Supplement M ___ _ criminal penalties, see in Section 146 ________________________ _ administrative proceedings; de~ciency assessment, Supplement L ____ _ interest on, additk'n to tax, Supple. - ment M ____________________ _ claims against tran,,;erees and fidu- ciaries, Supplement N ________ _ overpayment, Supplement 0 ________ _ all revenutllaws made applicable _____ _ regulations to be prescribed and pub- lished ______________________ _ table of taxes in lieu of taxes under 1926,Aet____________________ _ short title "Income Tax of 1928" ____ _ effective on enactment; exceptions___ _ tax in case of capital net gain _______ _ cap.ital net loss_,. - __ - ; __ __ _ ~-;;- meamng of terms; capital gam ____ _ "capital loss" ___________________ _ "capital deductions" _____________ _ "capital net gain" _______________ _ "capital net loss " ________________ _ "ordinary net income" ___________ _ "capital assets" _________________ _ property not included __________ _ property received on exchange___ _ period of property holder_______ _ stock received on reorganization__ INDEX. cxxv l'ap. 807 807 807 808 808 808 808 808 808 808 808 808 808 808 808 809 809 809 809 809 809 809 809 809 809 809 809 810 810 810 810 810 810 810 810 810 810 810 810 811 811 811 811 811 811 811 811 811 811 811 812 812 812 812 I n«nne Ta:e, Titl6 11 lUueftve Act oj 19S8- Continuea. collection and payment of tax on net gain and net loss_____________ _ sales of min6.l!, and.oil or gas wells, tax , on selling pnce ______________ _ limit on 12~ per cent rate of tax___ _ exemption of tax on corporations____ _ labOr, agricultural, etc., organiza.- tions _______________________ _ mutual savings banks____________ _ fraternal beneficiary societies_____ _ domestio buildinr; and loan associa.- tions_____ ~ ________ • ________ _ mutual cemetery companies_______ _ corporations"communitr. chests, etc., for religious, scientific, etc., pur- poses _______________________ _ business leagues__________ ., . __ _ _ __ _ civic leagues, employees' associations, etc_________________________ _ r~e:iumeclce:- mutual-diich: etc., companies ______________ _ farmers mutual insurance companies_ cooperative association of farmers, etc., for marketing their prod- ucts________________________ _ purchasing supplies and equipment for members_________________ _ capital stock associations re- stricted_____________________ _ limitation on marketing products of nonmembers ______________ _ organizations by exempt associations for financing crop products of members ____________________ _ restrictions 88 to dividend rate of stock; reserve allowed ________ _ trustees for exempted <?rganization __ Federal loan banks, farm loan asso- ciations, intermediate .. credit banks______________________ _ voluntary employees beneficiary as- sociation for life, accident, etc., benefit _____________________ _ teachers retirement fund associ&- tions _____ ~ _________________ _ tax OD income of corporations accumu- lating gains, etc., to avoid BUrtax on its shareholders___ ~ _______ _ additional to corporation tax_____ _ evjdence of p,urpose of evasion_____ _ meaning of •net income" 88 used__ _ additional ·tax not applicable if distributive share mcluded in income of shareholders________ _ subsequent distribution exempt__ _ computation of tax for period beginning in one calendar year and ending in the following ______________ _ computation of net income__________ _ basis of determining gain or loss an disposal of property__ .. _______ _ com1=-:~0~:_~!01:15, 25 September 2010 (UTC)_~_~: deductions on exchangeof property; limitation___________________ _ if acquired before March 1, 1913__ in case of stock________________ _ amount realized on sale of property_ determination of gain or 1088 ______ _ installment sales _______________ _ recognition of entire gain or loss on !!ales or exchange of property__ 812 812 812 812 812 812 812 812 813 813 813 813 813 813 813 813 813 813 814 814 814 814 814 814 814 814 814 815 815 815 815 815 815 815 815 815 816 816 816 816 816 816

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