Page:United States Statutes at Large Volume 78.djvu/1454

 1412

SUBJECT

Taxes—Continued Page Income taxes—Continued Depreciable realty, sale of 100 Foreign countries, United States citizens residing in 128 Foreign expropriation losses, deduction 47 Individuals— Optional tax (less than $5,000) 129 Rates 19 Withholding a t source 140 Installment obligations received from decedent 854 Insurance— Group-term purchased for employees 36 Loans for purchase of, disallowance of interest deduction 55 Insurance companies— Life, deductions, distributions to shareholders, etc 98, 857-860 M u t u a l, tax rate, deductions, e t c. 29, 98, 99 Intercorporate dividends, deduction.. 52 I n t e r s t a t e commerce. State taxation studies, extension of reporting date for congressional committees 166 Iron ore royalties, capital gains t r e a t ment 97 Medicine and drugs, deduction 49 Methods of accounting 75, 76 Missing persons detained in foreign countries, date for filing r e t u r n.. 438 Moving expenses, deduction 51 Oil and gas properties, aggregation of _ 94 Optional tax on individuals 129 Pension plans, etc 57-62 Personal casualty and theft losses, deduction 43 Personal holding companies— P a t e n t royalties, etc., t r e a t m e n t as rental income 598 Tax provision changes 79 Real property reacquisitions 854 Regulated investment companies, notice to shareholders, etc 99 Sale or exchange of residence a t age 65 38 Self employment— Credit or refund 128 Ministers, time extension to elect social security coverage 1076, 1077 Sick p a y exclusion 38 Small business corporations 112 State, local, foreign taxes, deduction 40 Stock options 63 Tax-exempt bonds, interest on indebtedness 56

INDEX Taxes—Continued Page I n c o m e taxes—Continued Trade or business expenses, payment of accrued vacation pay, deductibility 761 Travel expenses 56 Unrelated business taxable income, exemption 333 Withholding at source 140 Interest Equalization Tax Act 809 M o to r vehicles, validity of tax liens against purchasers of 127 M o to r b o a t fuel tax, collection into land and water conservation f u n d.. 899, 904 Revenue Act of 1964 19 Transit and commuter systems, tax a tion studies 761 Technical Amendments Act of 1958, Amendment, deductibility of accrued vacation pay, extension 761 Technology, Automation, and Economic Progress, National Commission on: Appropriation for 1026 Establishment 462 Telephone Service, excise tax rate, extension 237 Tennessee, Cocke County, transfer of national forest lands to Interior Department . 388 Tennessee Valley Authority: Appropriation for 693 Dual compensation provisions, exemption for certain employees 488 Employee compensation 432 Tennessee Valley Authority Act of 1933, appropriation for effecting provisions. 693 Territories, Oflfice of, appropriation for.. 278 Teton Basin Reclamation Project, Idaho, construction of Lower Teton division. 925 Texas: Austin, Fort Bend and W h a r to n Counties, transfer from Galveston to Houston Division, Southern District, District Court of United States. _ 163 Cedar Bayou, flood control survey 319 Falcon D a m, settlement of d a m a g e claims 481 Frio River, flood control survey 308 G r and Prairie, land conveyance for improvement of public airport 292 Hopkins County, transfer to Paris Division, Eastern District Court 695 Long Island, P o r t Isabel, d u s t control study 224 McKinney, Veterans Administration Hospital, land conveyance to city; sewage t r e a t m e n t 444, 445

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