Page:United States Statutes at Large Volume 49 Part 1.djvu/2162

 lxxvi INDEX. Income Tax-Continued. Estates and trusts-Continued. Impositionoftax- _______________ _ Income for benefit of grantor______ _ Net income _____________________ _ Revocable trusts _________________ _ Taxes o~ foreign countries and posses- sio IS of the r nited States______ _ Exemptio s from tax on corporations__ Failure tol file return _______________ _ Farmers' associations, exemption _____ _ Fiduciaries- Claims against ___________________ _ Notice of relationship ____________ _ Returns ________________________ _ Foreign corporations. See Corpora- tions. Foreign countries- Page. 1706 1707 1706 1707 1708 ]673 1727 1674 1729 1730 1700 Credit against taxes of _ _ _ ___ ___ 1666, 1696 Estates and trust taxI's _ __ ______ _ 1708 Insurance company taxps_ _ ___ ___ 1713 Partnershiptaxes ______________ 1709 Rates of ta.x on citizens and corpora- tions of certain _ _ _ ___ _ _______ 1677 Foreign items, collection of ________ __ _ 1705 Fraternal beneficiary societies, exemp- tion___________________________ 1673 Gain or 108s- Adjusted basis for determining _____ _ D~termination of amount of _______ _ Recognition oL __________________ _ 1682 1678 1678 Gas properties, sale oL______________ 1678 Gross income-- Deductions from ______________ 1658,1696 Defined__________________________ 1657 Exclusions from ______________ 1657,1689 Foreign corporations _ _ _ _ ______ ___ _ 1717 Life insurance companies___________ 1710 Nonresident aliens_ _ _ ________ __ ___ 1715 Period in which items of, included_ _ 1666 Sources within the United States____ 1693 Sources without the United States_ _ 1694 Holding companies, personal, surtax on ________________________ 1020 ,1732 Horticultural organizations, exemption_ 1673 Individuals- Normal tax rate__________________ 1653 Returns oL______________________ 1670 Surtax rates on incomes__ ____ __ 1014, 1653 Information at source_ _ _ __________ __ 1704 Installments_ ____________________ ___ 1667 Overpayment of _ _ _____ __________ _ 1730 Insurance companies- Benevolent, exemption from tax_ _ __ 1674 Companies other than life or mutuaL _________________ 1017,1711 Computation of gross income______ __ 1713 Deduction for dividends paid on stock owned by United States_ __ 1696 Income Tax-Continued. Insurance companies-Continued. Life insurance cOIllpanies __________ _ Gross incoll1c __________________ _ Net income ___________________ _ Mutual companies othcr than lifc __. _ Taxes of foreign countries and posses- sions of the L nited States ____ .__ _ Intc. i.$t and 8dditions- Additions to tax in case of deficiency Page. ]710 1710 1710 1713 17]3 or llonpayment_ ___ ____ ___ _ _ 1727 Bankruptcy and receiverships_ _ _ _ __ 1729 Failure to file rcturn_ _ _ _ _ __ ____ ___ 1727 Interest 011 rleficiencies_ _ _ _ ___ ___ __ 1727 Jeopardy [l.ssesSIIlellts, interest in case oL _ ____________________ _ ]728 Remon!.l of property or rlpparture from the l7nited States_ _ _____ _ 1729 Time extended for payment of- Deficiency _ _ _ ___ ___ ___ __ ___ __ _ 1728 Tax shown on return ___ ____ _____ 1728 Interest in case of jeoparoy ussess- ments__ _ _________ __ __ ____ ____ 1728 Interest on deficiencies_ _ _ _ ____ ___ __ _ 1727 Inventories to determine illcome_ __ ___ 1658 Items not deductible_ _ __ _____ _______ 1662 Jeopardy assessments_____ ______ __ __ _ 1723 Interest in case oL____ ___ _ ____ ____ 1728 I,abor organizations, exemptiOIL ______ 1ti73 Laws made applicable _ __ ____ _ ____ _ __ 1fi73 Life insurance companies_ _ _ _ _ ___ 1017, 1710 Mutual insurance companies_ _ _ _ __ ___ 1713 Mutual savings banks, exemptiOlL ____ Hi73 National banking associations, etc., de- duction for dividends paid Oil stock owned by U llited States ____. ____ Hi9H Net income-- Computation oL ___ _ __ __ ______ W57, IIl7S Credits agB.inst- China Trade Act corporatiolls_ 1019, 1720 Corporat ions _ ______ ____ ________ W4 Estates and trusts_____ ___ _______ 1707 I ndi viduals_ _________ _____ ______ 1662 Nonresident aliens_ _ _ __ __ __ _____ 1715 Defined___ _____ ________ _____ __ ___ 1tl57 }jfe insurance eompanies_ _________ __ 1710 Sources in the United States_ ____ __ HiH4 Sources without the United States __ ItJ94 Nonpayment, additions to tax in case of_____________________________ 1727 Nonresident aliens- Allowance of deductions and crcdits_ 1716 Credits against net income __ ___ _ ___ 1715 Credits against tax___ ___ _______ __ _ 1716 DedIIctions _ __ _ _ _ _______ ____ __ __ _ 1715 Gross incomc___ _____ ____ _________ 1715 Partnerships__ _ ____ __ ___ __ _____ __ 1716 Payment of tax_ ___ __ ____ ___ ____ __ 17 Iti Returns_ _ _ __ __ ____ ______ ___ ___ __ 1716 Tax on illdividuals_ __ __________ __ _ 1714