Page:United States Statutes at Large Volume 47 Part 1.djvu/1711

 lxii INDEX. Inaugural Ceremonies of 1933--Contd. Page. Resen'ations in the District of Colum- bia- Permits to use authorized; condi- tion_________________________ 793 Erection and bupervision of stands; overhead conductors_ 793 Loan of Army, Navy, equipmenL_ 794 Income Tax: Accounting periods and methods-- Allocation of income and deductions_ 186 Change oL _______________________ 186 Deductions and credit periods______ 185 Definitions_ ______________________ 187 General rule______________________ 185 Installment basis_____ _____________ 185 Periods in which items of gross in- come included________________ 185 Returns for less than twelve months_ 187 Accumulation of surplus to evade sur- taxes__________________________ 195 Additional estate tax. See Estate tax. Additions in case of deficiency or non- payment_______________________ 239 Additions to tax. See Interest and ad- ditions. "Affiliated group" defined___________ 213 Affiliation of foreign corporations_ __ ___ 230 Agricultural organization exemption___ 193 Aliens. See also Nonresident aliens. Credits against tax of foreign coun- tries_________________________ 211 Assessment and collection of deficien- cies- Bankruptcy and receiverships_______ 237 " Deficiency" defined_ _____________ 233 Jeopardy assessments_ _____________ 235 Period of limitations upon_ ____ __ __ _ 237 Exceptions_____________________ 238 Procedure in generaL_ ____ ______ ___ 233 Suspension of running of statute____ _ 238 Bankruptcy- Assessment of deficiency ___________ 237 Interest and additions to tax_ _______ 240 Boards of trade exemption___ _________ 193 Building and loan associations exemp- tion___________________________ 193 Business leagues exemption_ _ _ _______ 193 "Capital assets" defined_____________ 192 "Capital deductions" defined_________ 191 "Capital gain" defined______________ 191 "Capital loss" defined_______________ 191 "Capital net gain" defined___________ 191 Capital net gains and losses__________ 191 "Capital net loss" defined_ __________ 192 Cemetery companies exemption ___ 193 Chambers of commerce exemptions____ 193 Charitable contributions deduction__ __ 210 Income Tax-Continued. Page. China. Trade Act corporations-- Affiliation___ _____________ ________ 233 Credits against net income_________ 232 Credits against tax________________ 233 Shareholders' income ______________ 233 Civic organizations exemptions_______ 193 Claims against transferees and fiduci- aries- Notice of fiduciary relationship_____ 242 Transferred aasets_____ _______ __ __ _ 240 Classification of provisions of title_____ 174 Clubs, exemption of certain, from tax_ 193 Collection of foreign items _ _ _ ________ 219 Commissioner, closing of taxable year by____________________________ 217 Community chests exemption _ _ _ _ __ __ 193 Computation of net income _ _ ______ 178, 195 Computation of partnership income_ __ 222 Consolidated returns of corporations_ _ 213 Contributions, deduction of charitable_ 210 Cooperative banks without capital stock exemption_ _ __ _____ ______ _ 193 Corporations- Accumulation of surplus to evade surtaxe-_____________________ 195 Consolidated returns oL ___________ 188 Credits against tax of foreign coun- tries_________________________ 211 Credits of, against net income______ 185 Distributions by ______________ ____ 203 Exemptions_ ________ __ ____ _______ 177 Exemptions from tax OD___________ 193 Exemption when organized by ex- empt Rssociation___ ________ ___ 194 Exemption when organized for hold- ing title to property, etc _ ______ 194 Exemption when trustee of exempt organization____ ___ ____ ______ _ 194 Foreign corporations- Affiliation_ _____________________ 230 China Trade Act corporations____ 212 Credits against tax______________ 230 Deductions_ _ _ _ _____ ____ __ _____ 230 Gross incomes_ ____ ____________ _ 230 Insurance companies____________ 230 Payments______________________ 230 Returns_______________________ 230 lilformation by_____ ___ __ __ __ ___ __ 218 Payment of corporation income tax at source_____________________ 216 Rate of tax______________________ 177 Returns oL______________________ 188 Surtaxes, accumulation of surplus to evade_______________________ 177 Credits- Foreign corporations_ _ _ __________ _ 230 Payments under Revenue Act of 1928________________________ 213