INDEX. Ixv U°'da9€·CQ¤tm¤€d· Pose- C'crrp0rations—Continued. Page. duty OP, Jllm --·---- - ---··-·--.. - 902 deductions allowed etc. ;on worthless debts; n¤sml¤,siss1,o¢c ----... 902 it in part __ 2.55 U07‘d'WlS» tax—paid dividends; of foreign corporad¤l7Y 0¤ ·-------—·-·-------· . . 897 tions from United States sources ,,__ 255 U0P`d8, exhaustion, obsolescence, etc., of ropdl1tY 0¤, cotton ---·----·-·- - . 900 erty; 1f acquired before Merrell; 1, SRX, etc ----·------. 902, 903 1913 ...,.,., , _____ 255 Suki 650 --------·-----... . . gg; amortizatnégn of cogt of buildings, plants, W00 611 ------·-·-----···-----.. vesse , etc., or rosecution the Cords and Tassels, war .. i) ... Q . 2 55 dl1tY, 011 cotton ---·-----·-. . . 900 redetermination of tax before March 3, flex, GTK! --—------------..---. . 903 1924, at request of taxpayer; credits mk, etc ------·---·--··-... 908 for overpayments .., 255 woolen 906 allowance for depletion, etc., of mines. Cqre Sound, N. C'., oil wells, timber, etc.; basis of . 256 improvement of yvaterway to Beaufort if acquired before March 1, 1913 ... 256 _ hem, 3·\1U101'1Zed ~-----·. - . . 1039 if discovered bv taxpayer before Conander Seeds, March 1, 1913; limitation ... 256 duty on .. 896 regulations, etc., to be prescribed; ap- Oork, _ _ pliostion to leases . 256 duty on, a.rl:1Jic1a1 914 additional to insurance companies other carpet 904 than life; limitation after December cut m squares, etc .. 914 31, 1921 ,,,.,,,,.,,,________ 256 m3¤\1f8CtlH‘6B of . . . 914 policies on weekly premium shoppers - ------------ . 914 gan for life, etc.; not eHective after on free hst, wood or bark, unmanuiactured, 926 ecgmber 31, 1921 _________________ 255 waste, shlwmgs, 8116 refuse . 926 mutual marine companies ...__,,,_ 256 Com (sec also_Gmm Futures Act and Futures other mutual companies, of premium Trsding Act), _ deposits, returned, etc ., 256 appmprmtion for adaptmg, etc., from tmp- proceeds from involuntary conversion of _ 1081 regions . 515, 1299 property expended for similar propfor mvestxgahon and improvement. - . 515, 1300 grty, etc ,..,,...,..,,,_____ 257 duty on .. 893 foreign corporations, of dedgnated items grits, meal, and flour ... 893 within the United States ... 257 temporary duty on . . 9 items not deductible, the same as for indi- PIOVISIODB governing contracts for future viduals ... 257 delivery of ... 187, 998 credit allowed; interest on Federal securipurchase, etc., of, for relief of distremed ties, etc . . .. 257 and starving people of Russia, . 351 domestic, specific of $2,000, if net income ftmd available for . 351 less than $25,000 ... 257 Corn Borer, Euro can, limitation if exceeding $25,000 ... 257 appropriation Eur cooperative expenses to war and excess profits for fiscal year control spread of 525, 1309 ending in 1921 257 Com Creek Irragyatiorn Project, Ariz., ending in 1922 ... _ . . . 257 appropriation for maintenance, etc., of. 560, 1181 tax paid at source o_n income ci iorengn, Coroner s Office, I). C., not in busmea nu United States . 258 appropriation for salaries .. 673, 1329 deduction of interest free from tax 258 transportation restriction for incum· credit to domestic, for gucomo, etc., taxon bent January 1, 1922 . .. 673, 1329 paid abroad; hmnsuon . 258 for expenses of morgue, etc. . 677, 1329 spphcption to domestic msurance comdeficieucy appropriation for ex uses . 33 psmes. .._ _ . _ _ . 2. 58 Corporation C'¢mnsel’s Office, D. redetcrmgnauon 1f tax paud differs from gpgroprigtigu for salaries _____ _ ______,_ 673, 1329 I credrt clgxmed; refund _' ________,._ _ 258 to ring suit for failure to remove snow, etc., 1f accrued, but not pmd; bond rey private owners, etc .. 846 _ quired ... : : 258 Corporations, evidence of formgn mcome, etc., re— tax levied on_net income of, for calendar quired . . :. . 258 year 1921 _____,___ _ ____,,_.,,,...,, 252 proportxon Allowed for fiscal yegr ending _ for each year thereafter . 252 in 1921. . . . Z ... : ~. 258 organizations exempt . . 253 GOIDGSUC, CODYKOHIDH fQ¥€lg¤· d€€m€d_ to net mcome detined, of domestic; . 254 hsqe pmd proportion of theu formgn _ gross income defined, of domestic; foreign. 254 dlvldelld §8Xe¤, etc --·.- · .·--.. 259 deductions allowed in computing Det 111- ¢Y€d1t {PT, ·····--— ; --_ ·-------··- %9 comes; business expenses .. 254 determmatxon, by C0!I1II11$10D€f,0f forinterest on debts; exception -.. , . 254 eign sccumnlsted profits 259 tsxes; classes and exceptions specified. . 254 _ foreign accounting period ... _ 259 not applicable to corporations gua¤m— m busmsm ID United States possumom, _ seeing peyrnenfs st source ··---··--- 254 deemed foreign -_ ».. · ------.---- 259 paid on interest of stockholders .. . . 254 returns required; dennis- -_ ... . Z . . . 259 date of accrual ... - ... 255 from genw of foreign, without American business losses ...·..-.-----·----.-.---.- 255 ce, 259 restriction of, on sales of stock, etc.. . . 255 from recexvers, trustees, etc., oi; collecfrom destruction. etc-, of property so- _ non of tax --...-... 259 quired wom March 1, 1913 .. . . . 255 sccounnng; for pm of e yesr ---·--- - ·--· 259
