Page:United States Statutes at Large Volume 56 Part 1.djvu/1207

 LXXXIII Revenue Act of 1942-Continued. Page Excess profits tax-Continued. Taxable years to which applicable--- 899 Timber operations, nontaxable income from- 904 Excise taxes.--- 970 Air-conditioners -- _ 978 Amusement devices, coin-operated- __ 978 Cabaret tax-- 981 Cash registers, exemption of certain__ 978 Chattel mortgage, sale under__ _ - 979 Cigarette stamps, affixing of, in for- eign countries 977 Cigars and cigarettes- _ 974 Coin-operated amusement and gam- ing devices - - 978 Distilled spirits__ - 970 Effective date 970 Fermented malt liquors - -- 972 Flour, mixed, repeal of certain provi- sions 979 Gaming devices, coin-operated-- 978 Insignia, etc., for uniforms of armed forces, exemption 977 Lubricating oils- 977 Oil, transportation by pipe line, ex- emption- 978 Organs under contract before Oct. 1, 1941 - -- 977 Palm oil used in manufacture of iron or steel products, exemption from processing tax - - 980 Photographic apparatus --- 976 Refrigerators, etc- 978 Telephone, telegraph, etc-- 975 Termination of certain- 977 Toilet preparations, sale and use by beauty parlors, etc --- 981 Transportation- Oil transported by pipe line, exemp- tion--- 978 Persons -- 977 Property--- 979 Wines-- 973 Gift tax- Application of amendments- 951 Appointment, powers of- 952, 1054 Community property-- 953 Exclusion from net gifts, reduction-- 953 Overpayment --- 954 Petition, period for filing, extension in certain cases-- 953 Property within United States, defi- nition __- 954 Specific exemption of gifts, reduction_ 953 Income taxes --- 802 Alien individuals, nonresident -- 807, 860 Credits against net income --- 828 Alimony payments- 816 Amortizable bond premium- 822 Revenue Act of 1942-Continued. Income taxes-Continued. Amortization of emergency facilities, extension of deduction for- Apartment corporation, cooperative, deduction of certain amounts paid to- Bad debts, etc. - Deduction for --- Recovery of - -- Capital account, treatment of taxes, etc., chargeable to-- Capital gains and losses _-__. Real property; involuntary conver- sions, etc--- Capital loss carry-over, denial of, to certain companies -- Charitable, etc., contributions, cor- porate - China Trade Act corporations, post- ponement of due dates- Clay mines, ball and sagger, percent- age depletion for-__--_- Coal mines, percentage depletion for_ Commodities, certain transactions in, not deemed trade or business__ - Commodity credit loans-- Consolidated returns privilege, exten- sion of, to certain corporations-_ Corporations- Affiliated, deduction for stock and bond losses on securities in__ - Consolidated returns privilege, ex- tension of--- Contributions, charitable, etc Foreign --- Nonresidents, treatment as.-- - Tax on-- .- -- -. .- - Western hemisphere trade Credits, statute of limitations on---. Decedents, income in respect of --- Deductions - Delinquency amounts, recovery of -- Dental expenses, deduction for - Dependents, credit for, reduction-- - Disability resulting from military service, exclusion of pensions, an- nuities, etc., for -- "Dividend," definition- Dividends paid credit, computation of- --- Dividends paid on certain preferred stock, credit for- Divorce, etc., income of estate or trust in case of Emergency facilities, amortization of, extension of deduction for Employees' beneficiary associations, voluntary, exemption of-- Emnployees' trusts Page 849 826 820 812 827 843 846 836 822 963 840 840 875 848 858 820 858 822 808 860 805 838 876 830 819 812 825 827 811 875 828 830 817 849 836 862 INDEX

�