Page:United States Statutes at Large Volume 61 Part 1.djvu/1027

 INDEX District of Columbia-Continued Page Water fund-Continued Credit of amount to--. 361 U. S. securities- Investment in; crediting of proceeds 448 Sale authorized- 445 Water mains- Assessments for, increase _- 360 Federal, outside D. C ., appropriation for maintenance and operation-- 690 Water rents- Appropriation for refunding ---. - - - _ 65 Increase - _ --- _--- --- --- -. 360 Water system, delivery of water to Falls Church or other water systems in metropolitan area of District in Virginia -- _ 181 Weapons, concealed, arrests without warrant; limitation on use of evi- dence discovered ____--- _ 743 Weights, Measures, and Markets, De- partment of, appropriation for_ 29, 63, 427 West central heating plant, D. C., ap- propriation for--- ___ _- -_ _- -- -- _ _ 594 West Executive Avenue, removal of stone piers -- _______ 95 White House Police. See separate title. Wills, Office of Register of, appropria- tion for -- __ ... __-- --_ 30, 63, 435 Workhouse, appropriation for- 65 Workmen's compensation, appropria- tion for administrative expenses_ 184, 427 Zoning Commission, appropriation for_ 30, 427 Zoological Park, National, appropriation for...- ... .. ... ... .. 31, 447 for-31,447 District of Columbia Code: Amendments- Athletic contests, corrupt influence in connection with, prohibition, penalty for violation - _ 313 Condemnation proceedings, abandon- ment, reimbursement of owner, etc-- 312 Parole of prisoners --- 378, 379 Citation .___ - ___ 638 Citation---638 Copies of Code and Supplements printed at Government Printing Office, con- clusive evidence of original - _ 639 Distribution 640 Evidence of the laws - 638 Preparing and editing, annual appropria- tion authorized...... _ __ -- -- --- - 640 Publication, distribution, etc _ - -.- 637, 638 Supplements, publication, distribution, etc---.... 637,638, 640 Page District of Columbia Revenue Act of 1947- 328 Federal payment to District - 361 Income and Franchise Tax Act of 1947- _ 328 Accounting periods --- .- - - 339 Appeal --. - - - -- . . 359 Applicability .- - - - --. 331 Assessment and collection -- 352 Period of limitation - 354 Compromises --- .- -. _ 355 Corporations- Allocation and apportionment of net income derived within District, etc 349 Dividends paid in property - _- 351 Licenses - _--- _ 357 Reorganizations, exchanges in, gain orloss --- _ 351 Tax on __ _ 345 Deductions and credits, period for which taken 340 Definitions, general ---. -- . 332 Dependents, credit for -- _. 343 Estates and trusts, tax on ---.. 346 Employees' trusts, exemption- 348 Exempt organizations .- - - 334 Gross income- Deductions allowable in computa- tion of net income -- 337 Deductions not allowable in compu- tation of net income -- _ - . --- 339 Periods in which items included. - - 339 "Gross income" and exclusions there- from-- - 335 Installment sales--. . ._ --- . 340 Inventories - .- -- --- - 340 Method of accounting, rejection by Assessor, authority -. _ 340 Net income- Deductions allowable in computa- tion of - 337 tion of - 337 Deductions not allowable in compu- tation of-_ _--- -__ __-- -- 339 Definition ... ______ .. 335 Definition- --- 335 Organizations, trades, or businesses, certain, allocation of income and deductions-_____ _ 349 Penalties and interest --- 355, 356, 357, 358 Personal exemptions --- __ 343 Property- Basis for determining gain or loss; computation, etc 350 Depreciation 351 Purpose-- 349 Rates of tax; optional method of com- putation .- - - 344 XLVI

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