Page:United States Statutes at Large Volume 45 Part 2.djvu/1523

 INDEX. 3177 IncoFM Tax,Title I, Revenue Act of 1928- Pa&e. Continued. gross income of nonresident aliens; ne- ductions aHowed; no credit for taxes of foreign governments_ _ _ 849 filing returns and payment of tax_ _ _ 849 withheld tax at source__ __ ____ ___ 849 foreign corporations not deemed affili- ated with any other corporation_ 850 possessions of the United States_ _ _ ___ 850 gross income of citizens, etc., deemed from sources within United States_______________________ 850 if 80 per cent derived from United States possessions sources__ ____ 850 if corpo:-ations derive 50 per cent from business therein__ _____ ___ 850 if citizens derive 50 per cent from active business therein_ _ _ _ _ ___ 850 all amounts received in United States included in___________________ 850 Virgin Islands not included_______ 850 deductions allowed citizens; domestic corporations ________________ .. 850 credits allowed citizens; domestic corporations_ _ _ _ _ _ _ __________ 850 allowance of deductions and credits by filing returns of total inc;)me_ 850 no credit for tax of foreign govern- ments_______________________ 851 corporations not deemed affiliated___ 851 nonresidents of United States taxed only on income from United States sources________________ 851 payment of taxes in Virgin Islands not affected __ ________________ 851 China Trade Act corporations_ __ _____ 851 credit allowed for proportion of dividends from residents of China_______________________ 851 certificate of Commissioner as to special dividends_ _ _ _ _ _ _______ 851 divldends additional to all other payments____________________ 851 distribution of, in proportion to stock owned__________________ 852 ownership of stock defined_________ 852 definition of "China" _ _ ___________ 852 no allowance for credit against tax of foreign government- _ _ _ _ _ __ __ _ 852 not deemed affiliated with any other corporation_ _ _ __ ____ _________ 852 dividends excluded from gross income of shareholders_______________ 852 assessment and collection of defi- c~ncies______________________ 852 deficiency is the amount taxed imposed, exceeds taxpayer's return _ _ ____ 852 exceeds previous assessment, if no return filed _ _ _ _ _ _ _______ _____ 852 notice of, to taxpayer; petition to Board of Tax Appeals for re- determination _ _ _____ ____ _____ 852 no assessment etc., until notice mailed or pet.ition filed ______ ___ 853 injunctions by court procedure allowed______________________ 853 exceptions and restrictions_ _ ____ ___ 853 collection of, found by Board_______ 853 disallowed amount not collectible__ 853 payment of, on demand if no petition filed_________________________ 853 waiver of restrictions by taxpayer may be made________________ 853 Income Tax, Title I, Revenue Act of 19:88- Pa&e. Continued. deficiency; aggregate amount of, to be determined by Board; con- ditions__ ___ ___ ____ __ ____ _____ 853 restriction on determining additional, by Commissioner, exceptions___ 853 mathematical error in returns not a notice oL_ __ ___________ ___ ___ 853 ~ffect oL _________ ______ ____ ___ 854 jurisdiction of Board over other tax- able years; limitation_ _ _ _ ____ _ 854 date of final decision of Board_ .. ____ 854 prorating of, under installments_____ 854 extension of payment, to avoid hard- ship_________________________ 854 bond required__________________ 854 mailing of notice oL______________ 854 jeopardyassessments________________ 854 deficiency may be immediately assessed if jeopardized by delay _ _ _ __ ___ 854 notice to be mailed; assessment before decision of Board_____________ 855 Board to redetermine, on notice_ _ _ _ 855 amount assessible after decision of Board_______________________ 855 not allowed after final decision of Board,etc___________________ 855 stay of collection on filing bond; con- dition _ _ _ ___ __ __ ______ _______ 855 further conditions if bond given be- fore filing petition _ _ _ ____ __ ___ 855 stay of collection of part covered by bond________________________ 855 effect of waiver of stay__________ 855 collection of unpaid amounts upon final decision of Board_________ 855 credit or refund; collection of greater assessmcnt_ __ _________ 856 no other abatement claim to be filed_ 856 bankruptcy and receiverships_________ 856 deficiency to be immedlately assessed under bankruptcy proceedings__ 856 adjudication by Court_ ___________ _ 856 collection of claims under court pro- ceedings_____________________ 856 time extension allowed __ __ __ __ ___ 856 limitation upon assessment and collec- tion_________________________ 856 income tax to be assessed two years after returns filed_ __ ___ ______ _ 856 received during life of decedent, in one year on request of executor, etc__________________________ 856 application to corporation con- templating dissolution, etc_ ____ 856 corporation tax to be assessed in four years; condition_ _ _ ___________ 857 assessment at any time in case of fraud ___ ~__ ___ ___ ___ ___ ___ ___ 857 with consent of Commissioner and taxpayer_____________________ 857 collection by distraint, etc.; time limit; extension_ ___ ______ __ __ _ 857 suspension of running of statute of limitations_ ____ ___ _____ _____ _ 857 interest and additions to the tax______ 857 additional tax on failure to file returns_ _ 857 exceptions, if failure without willful neglect- _ __ ___ _ ___ ______ ____ _ 857 collection, etc., in lieu of former ad- ditions___ _______ ______ _______ 857 interest on deficiencies; assessment and rates________________________ 858

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