Page:United States Statutes at Large Volume 45 Part 1.djvu/1878

 INDEX. cxxvii lfU:Omfl Ta, Tille I, &vmt141 Act oj 1918- p .. .. Income Ta, TiCk I, Bet>eftt141 Act 0/1918- Paae. Continued. Contbiued. net lOIIIIe8; application for capital 10118 corporations treated .. foreign; In 830 sustained in second year; if ex- United States poese88iODS ______ istinlJ in net income ___________ 825 under China Trade Act ____________ 830 for ~}ltal gain _________________ 825 credit or refund for payments made for thi year_____________________ 825 under 1926 Act_______________ 830 app'lication for 10118 for 192&-1927 ___ 825 consolidated returns b~liated cor- if fiscal year differs from calendar porations for 1. and 8Ubse- year_________________________ 825 quentyears__ ~ _______________ 831 proportion for different rates _____ 825 consent of all members required_____ 831 loss on sales of stock or securities re- regulations to determine tax liabili!},_ 831 stricted if similar property ac- computation of assessments; 0 y quired __________________ ~ __ __ 826 one specific credit_____________ 831 by corporation____________________ 826 corrrations deemed affiliated ______ 831 if acquisition only i~art-- 826 omestic corporations of United gross income,from Uni States sources_ 826 Sta~SBe88ions excluded_____ ' 831 interest on bonds of residents_______ 826 China e Act corporations not excePtionsv::ftdjErsons not in bus- affiliated _____________________ 831 inees in nite States _________ 826 corporations in United States posses- if less thantwenty per cent acquired sions deemed foreign __________ 831 from United States sources ____ 826 subsidiary to domestic cowrations from foreign bank acceptances____ 827 formed to comply wit foreign dividends from domestic corpora.- law l deemed domestic _________ 832 tions; exceptions______________ 827 applicat on of suspension of statute from foreign corporations; excep- of limitation to consolidated ra- tions ________________________ 827 tums________________________ 832 deductions to constitute net income allocation of income and deduction to from United States sources_____ 827 related trades, etc ____________ 832 gross incomes from sources without the United States; other interest ___ 827 consolidated corporation returns for 1928 ________________________ 832 other dividends ___________________ 827 computation of proportionate assess- for labor, etc., without the United States _______________________ 827 ment; only one specific credit__ 832 for rentals, etc., without the United corporation deemed affiliated; not 832 affiliated _____________________ States_______________________ 827 application of suspension of statute from reaUy sales without the United of limitation _________________ 832 States _______________________ 827 allocation of income and deductIOn net income from sources without the to related trade and businesses__ 832 United States; determination of_ 828 fiduciaries to make sworn statement of income f.rom partly wi~hin and rartly 828 income of beneficiaries_________ 833 Wlthout; apportIOnment 0 _____ if Iiet income of $1,500 or over, if transportation and other services ___ 828 single________________________ 833 sales of property__________________ 828 married, etc., of $3,500 or over_____ 833 purchase and sale of persona)" prop- having gross income of $5,000 or erty; exceptions ______________ 828 over________________________ 833 synonl.mous meaning of words used ___ 828 estates or trusts of $1,500 or over__ 833 unliIDlted deductions for charitable, gross income of $1,500 or over______ 833 etc., contributions if exceeding of nonresident beneficiaries_________ 833 ninety per cent of net income__ 828 by joint fiduciaries ________________ 833 credit for income t etc., taxes paid by 829 subject to provisions applicable to in- citizens to oreign countnes, etc_ dividualS ______________,___ ___ 833 by re:'ident to United States pOsses- 829 withhotding tax at soIH'Ce ____________ 833 SlOns ________________________ alien residents to foreign countries requirements of co~ration agreeing to . alIo,wing similar credits ________ 829 pa binterest rea from tax. _____ 833 partn~rs or trus~ beneficiaries to for- tax to e withheld from,nonresident el~ countnes________________ 829 alien individuals______________ 833 exceptlOns and limitations__________ 829 foreignCQrporatioD8; other individ- redetermination if tax paid differ from uals; unknown owners________ 834 credit claimed ________________ 829 exception on notice of credit-withheld if accrued and not paid; bond re- of individual; nonresident aliens_ 834 quired_" __ ~ __________________ 829 lower rate on notice of interest of may be taken in year accrued; sub- income not exceeding '4,0Q0--- 834 sequent years ________________ 829 restrictions On obligor and ohlisee_ 834 evidence, etc., of foreign income 830 normal tar on nonresident aliens pay,. acquired _____________________ able at sourcei exceptions______ 834 from subsidiary of domestic corpora- returns, etc., from wlthholding agent__ 834 tiona assumed to have been paid by recipient of tax withheld _______ 834 from dividendtax__ ~ _________ 830 tax paid by recipient not recollect- limit on credit allowed ____________ 830 ib~ _______________ __________ 835 meaning of "accumulated profits" ___ 830 refund and credit of overpayment determination by Commissioner____ 830 to withholding agent __________ 835

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