Page:United States Statutes at Large Volume 47 Part 1.djvu/1714

 INDEX. Income Tax-Continued. Page. Returns-Continued. Periods less than twelve months_ ___ 187 Place of filing~ _ _ _ ________ _______ _ 188 Publicity of. ______ ______________ _ 189 Records and speciaL __ ____ ________ 189 Special__________________________ 189 Time of filing_____ __________ ______ 188 Returns and payment of tax_ ________ 213 Administrative proceedings_________ 190 Rules and regulations_ _ _ ________ ____ 191 Sale of mines and oil or gas wells _____ 192 Shareholders' income, China Trade Act corporations__ __________ ____ 233 Short title of Act___________________ 191 Statute of limitations, suspension of, in assessment of deficiencies__ _______ 238 Stocks and securities, loss from wash sales of. _ ___ ___ __ ____ ___ __ ___ __ 208 Surtax- Accumulation of surplus to evade___ 195 Accumulations by corporations to evade_______________________ 177 Rates on income of individuals_____ 174 Taxable period embracing years with different. laws _________________ 177,195 Taxable year, closing by Commissioner_ 217 Taxes in lieu of taxes under Revenue Act of 1928____________________ 191 Taxes of foreign countries and posses- sions of the United States, credit against _______________________ _ Taxes withheld at Elource, credit of. __ _ Tax on transfers to avoid- .. Foreign trust" defined __________ _ Imposition ______________________ _ Nontaxable transfers _____________ _ Payment and collection ___________ _ Taxpayers, special classes oL ________ _ Teachers' retirement associations ex- emption ______________________ _ Telephone companies, exemption of cer- tain, from tax _________________ _ Time extension for payments________ _ Title, application of. _______________ _ Transferees, claims against__________ _ Trusts. See Estates or trusts. Wash sales of sto::ks or securities ____ _ Withholding tax at source___________ _ Income Tax Returns. See also Income Tax, Returns. Availability of, to Senate Committee on Banking and Currency _________ _ Indemnity Fees, Domestic Registered Mail. See Postal Service, Domestic registered mail. Independent Offices: Appropriation for-- American Battle Monuments Com- mission _____________________ _ 185 185 285 284 284 285 174 194 193 239 173 240 208 215 708 4531 Independent Office&-Continued. Appropriation for--Continued. Arlington Memorial Bridge ComInis- &on. _______________________ _ Board of Mediation ______________ _ Board of Tax Appeals ____________ _ Civil Service Commission_________ _ Efficiency, Bureau of. __ __ __ __ __ __ _ Employees' Compensation Commis- sion ________________________ _ Executive Office _________________ _ Compensation, President, Vice President _________________ _ Contingent expenses ___________ _ Executive Mansion and grounds__ Printing and binding____________ _ SalarIes, secretaries to the Presi- dent ______________________ _ Travel expenses ________________ _ Federal Board for Vocational Educa- tion ________________________ _ Federal Farm Board _____________ _ Federal Oil Conservation Board____ _ Federal Power Commission________ _ Federal Radio Commission ________ _ Federal Trade Commission ________ _ Fine Arts, Commission of_________ _ General Accounting Office _________ _ Printing and binding decisions of Comptroller General_______ _ Geographic Board________________ _ George Rogers Clark Sesquicenten- nial Commission_____________ _ George Washington Bicentennial Commissiun _________________ _ Interstate Commerce Commission__ _ Mount Rushmore National Memo- rial Commission _____________ _ National Advisory Committee for Aeronautics _________________ _ Personnel Classification Board_____ _ President _______________________ _ Public Buildings and Public Parks of the National CapitaL _______ _ Public Buildings Commission______ _ Shipping Board__________________ _ Merchant Fleet Corporation_____ _ Smithsonian Institution ___________ _ Supreme Court Building Commis- sion, construction expenses ____ _ Tariff Commission _______________ _ Veterans' Administration _________ _ Adjusted service certificate fund __ Army and Navy pensions_______ _ Civil-service retirement and dis- ability fund _______________ _ Hospital and domiciliary services_ Military and naval compensatioa_ Military and naval insurance____ _ lxv Paae. 454 454 455 455 455 456 452 452 452 453 453 452 453 457 458 459 459 459 460 456 460 460 . 467 461 461 461 463 463 464 452 464 465 467 468 465 466 466 469 472 471 472 471 471 471