INDEX. cxliii Immne 761::, gg;dII, Revenue Act of 1921—- PMR- Imomw Igaz, Titlgd II, Revenue Act of 1921- Pan 0¤ · tin . retumitzeqngrgggztaggniggt of dividends, 260 exame£:.t!ion§:1nd1r§t11ms;recor:11putation.. 264 _ · » --··--··--·---- cr or r n cess . 264 aiiihated corporation may make separate payment oi deiiciegx iiultzlrest . . . . 265 grmcvnsohdeted, after January 1, 260 additional tax engymtereet it due to . . ‘ ________________________ 265 computation of proportionate assess- peln§i;1yg€?ec; in addition if returns 1118{UGB H?011 CODS0l1d3t€d ... 260 fraudulent, gtc_ _ _ _ ______________, 265 l:;;•n:;%gn· --·-- 260 _ full atrgiount pajgabg? on demand . 265 · PBSS immedm a en emrns o sions deemed foreign. . ...· 260 revengeygéicial _.. Y 265 consolidation of accounts if busines gggmgnt of tax fg be made within 4 yggrg controlled by same interests .. 260 of ming the return _____ _ ___________ 265 method of making consolidated re- 260 within five yum under iongier laws ____ 265 mms ----···-----·---··--·--- - --·· te 'th t tax . . . 265 time for filing; with collector of district, 260 5:% l§:§I;0Yi, ;:ui$g% _, 255 etc . . ..--· gggm 1; ‘ e ts. 265 insurance companies, tax on . 1 261 “;vK§:S;-etm-ig hzligglgllt Deus, , _ , , 255 meaning of life insurance companies. . . Z . . 261 for determination, etc., oi amortization life insurance wmpepiee; tu on nel m- _ of wu contracts, etc.; notice, eee. . . 265 come of domestic . . 261 notice to taxpayer _1f gieficiency, etc., foreign, ironilgimtgd States sources- - · h found on examination, etc . gross mcomes pe . _ ...·- earm rom t action . ·--·.--··- reserve fund recqmred by law, apphed in 261 eesgsrngnt gind payment after deci- 266 asSeSBm8H 1I1B11I8I.\CG. .---· · g1()]]_,___,, __,,.,,,.. .. . .-. net income defined .. . . _ . . . 261 additional tax if not paid when due 266 6X$mPlil°£c¤§ ml¢€T9¤t 011 Slam °bh8$·’ 261 reduction on filing claim for abatement, 2 6 ions, e . . . ... . .. etc . . . 6 a11owa%•£or;esgrSve funds ... noticebfor tirxségr first payment inferred. - 266 tax 31 V1 en . . ..».·--·· to ’ bsoquent · resegve funds for deferred dividends. . 22; rgedxts .. T.?} .. . 266 investment expenses· hi 'tation . 2 time for deficiency ma e exreal estate taxes and expenses .. . 262 1 prevent undue taxes paid on mterest o shareholder. . 262 bond required; interest to be add . 266 allowance for exhaustion, etc. , of prop- 262 gddifjgngl pgngty ig not ,§!E.& 266 erty . t -~····---·· · immediate yment enum interest on debts; exception.: . . -_ .·--- 262 taxpsgaer prejudice (X)HOC&0l1._. 267 specmed ¢1'€d1¥· of $2,000; l¤¤1l·9·¤¤¤- - 262 notice to be given; presumption of intent 267 limitation on real estate deductions. . 262 bond accepted if not in default; suspennet income of foreign couipames from sion o action- ... . . 1- . 267 business within the United States.. 262 departure of citizen permitted; certifiinsurance companies other than Me or mu- cate of tax paid by alien required. . 267 tual; tax on Dot income of d0¤1¤· 262 additional tax, etmkior violations .. 367 tic .. . . _ - - ---------- a pplicable to prior ws . . - 67 foreign, iron: gmtied States re¤0u1‘¢¤¤·· receipts on reggest for other than stamp 267 gross income e ne . . ..--- taxes pan . . . . net income defined: ..-· 263 use by debtor as evidence ... . .. 268 souérees of invested nngolgeéé -.----- credits 0; refundo, gftsriturna show payments 268 un erwrmng income e n 1.. u excess o .. _ .. computation of premiums earned on in- time limit for makin? claims far: ... 268 surance contracts during the fiscal allowance without 15 mg claims if examyear .. .. E gg inatiorés show invested capital de- 2 )8 l urr . . . . . · crease .. . .. Q" efggfygincurred. . . Z ... . . . . 263 prior claims not .. .: . 268 deductions allirvgetg; ordinary expenses-- penalty for nogcpaying tax, not making re- 268 t r t on e > . - - ---- · -·-- l¤'¤¤. G ····· · -·-··--·---·-------- igxigeé ___,___,,,_,,,,. . . 263 willful refusal, evasion, etc., of tax provilqsgw ________,_ _ _,_,.,.. . .. . 263 sions, misdemeanors . . ... 268 wgythlggg debts __,,_,__ . . . .. . 264 punishment for. ... . ... 269 tax paid djvjdgudg _______,, . . 264 sworn returns required by corporations, of exempt intgygt ___________ _ __,,. . 264 dividends, names of stockholders, 269 all { xhusti ,€tc .--· 264 MSC .--·- - ···------· ·-= Bpggggifcyzggt 0?$2,0?)?); lirniuition. . 264 by brokers, of busines transacted; deforeign corporations from United SUWBB NUS ------· - ··~·~----- ~ -—··---·- ; -· 269 Som-cw _____ _ ________, _ ,...,. . 264 returns to be made by all persons paying duplication sorbiddeu - ... . 264 annually to others $1,000 or more- - 269 mx payable in installments, except pay- 264 gy United Slelee <>¤l<>¤~l¤ ------·---·--· gg? ts E , 13C- --·- -·· ·---·-·· €m11S_ mquued ···-· ··; ················ €v€rIy]Z12§m,;; §§_ fa ____ ,,_.,.. of uaterestg on cogtporation bonds, regard- 269 gxhe tiugtgujngu , ,,.. .,------ @$0 KIDO - ...--... -.·..·-· ·-····· jntegélég zupaid when dug ____.,, . 264 collection of foreign dividends, etc . 269 whole amount if installment unpaid. --. 264 names and addremes of recipients on in a single payment optional .- ~ - 264 demand ···· · · ···-····-·--···-- · · - · 269
