Page:United States Statutes at Large Volume 48 Part 1.djvu/1378

 INDEX. lxi House of Representatives-Continued. Page. Tennessee Valley corporation directors, removals by concurrent rl'solution of Senate and __ ________________ 60 Housing Administration. See National Housing Act. Houston, William S., appropriation for services_ _________________________ 1025 Howard, L. 0., acceptance of foreign decoration _ _ _ ____________________ 1267 Howard University, D.C., appropriation for salaries and expenses ________ 394, 1034 Howell, Alice C., payment too. __________ 97 Hull, John A., acceptance of foreign deco- ration ___________________________ 1267 Hungary, appropriation for enyoy extraor- dinary, etc., to___________________ 530 Hunting Stamp Act. See Federal Hunt- ing Stamp Act. Hunt, William H., acceptance of foreign decoration _ _ __________________ 1267 Hydraulic Laboratory Researcb, appro- priation for ___________________ '_ __ 556 Hydrographic Bureau, International, ap- propriation for contribution_ _______ 534 Hydrographic Office. See Navy Depart- ment. I Idaho: Appropriation for-- Indians, support, etc., oL ____ 370,375,377 National forest administration_ _____ 482 Boise National Forest, lands added to_ _ 77Q King Hill Irrigation District, convey- anceto________________________ 980 Lands in, included in national forcsts_ _ 649 "Idaho", U.S .S., appropriation for alter- ations, etc_ _ _ ___ _________________ 420 Illinois, appropriation for national forest administration_ ___________________ 482 Immigration: Admission of alien wom('n eligible to citizenship who married citizens prior to July 3, 1930, provision re- pealed_ ________________________ 79R Philippine Islands, provisions governing immigrat.ion from, after independ- ence act accepted_ ______________ 462 Immigration from, aftN indepel.d- ence___________________________ 464 Immigration and Naturalization Service. See also Labor, Department of. Ellis Island hospitals, use of, by Public Health Sef\·iee________ _________ _ 435 El Paso, Tex" ka~c of q11arters for____ 1119 Payment of rewards for dcteet.ion, etc., of law violations________________ 570 Income Tax: Page. Accounting periods and methods- Allocation of income and deductions_ 695 Change oL _______________________ 695 Definitions_ ______________________ 696 General rule ______________________ 694 Installment basis _ _ _ ______ ________ 694 Period for which deductions and credits taken _ _______ _________ 694 Period in which items of gross income included _____________________ 694 Rcturns for period less than twelve lllonths______________________ 695 Additions to tax in case of deficiency or nonpaymenL _________________ 746,747 Affiliation of foreign corporations_ _ _ __ 738 Agricultural organizations, exemptions_ 700 Aliens. See also Nonresident aliens. Credits against tax of foreign coun- tries_________________________ 719 Assessment and c.)llection of deficicn- cies- B3.llkruptcy and receiverships_ _ __ __ 744 DefinitiOlL _____ __________________ 740 Jeopardy assesslllents_____ _________ 743 Interest in case of- _________ _____ 748 Period of limitation upon __ _ _______ 745 Exceptions_ ____________________ 745 Procedure in generaL _ _ _ _____ ___ __ 741 Suspension of running of statute_ ___ 746 Bsnkruptcy- Assessmcnt of deficiency ___________ 744 Interest and additions to tax- ______ 748 Boards of trsd(', exemption_ ________ 700 Brokers, returns of __ ___ ________ ___ 727 Building and loan associations, ex- emptioll_ _________ _______ __ 700 Business leagues, etc., excmption_ ___ 700 Capital gains and losses____ ________ 714 Cemetery companies, exemption_ ___ 700 Chambers of commerce, exemption__ 700 Charitable, etc., contributions, deduc- tion for _____________ ___________ 718 China Trade Aet corporations- AffiliatiOIl_______ ________ _____ ____ 740 Credits against net income_ _____ ___ 739 Credits against tax____ ____________ 740 Income of shareh(llders_ _ __ ________ 740 Civic orgallizations, exemption _ _ _ _ ___ 700 Claims against transferees and tid uci- aries- Notice of fiduciary relationship_ ____ 750 Transf('ffed assets____ _____ ______ _ 748 Classification of pro\'isiollS of title_____ 684 Clubs, eXellJption of certain ,_ _ .. _____ _ 701 COlIllllh,siOlll'r, closing of taxahie year by__ _. _____ 725 Community ('hests, etc., exemptioll____ 700 Contributions, deduction of charitable_ 718