INDEX. XHX Corporatioyt (founsel’8 Ojfige, D. C., Y¤8°~ Corporations—Continued. P¤s•· appropnstnon for salarxes . 541, 1218 domestic, controlling foreign deemed deticiency appropriation for office per- to have paid pmportiok of their _ _ sonnelt ___.__.. T . 1318 dividend taxes, etc 287 gdd;t1o¤g1r?,$g;gt?l¤t corpgratlou counsel credit for, limited _______________ 287 ¤¤¢ <>¤¤¤ --r --------..-. 1121 dctemiuation by Commissioner B? Cornwall Canal, Onlarw, Canada, foreign sccpmulatpd profits 287 payment to Canada for damages to forex accouutm enod . - . Kn 8 . -- -- 287 LocklNo. 15, of, by Government 1282 m business in United §ta.tes possessions, yessc .. - deemed foreign - .. 287 Corporayumg, returns required; detpils . 287 cnutnbgnng by, wxh any Federal elec- 1074 ~ from agentg of forengn, without Amer- 1011, xmla. .. -- icau 0 ce 287 pemglty for ... T ... 1074 from receivers, trustees, etc.; wlpuuyglggggpt fg; congenting to, by any 07 lactic]; of tax .__,.,__. 287 0 cer,e c ... 1 4 mcou tin ·{ art { ______ 2 tax levigd gi; net income of, for each 282 state1;1lcntg<§>f(;)I¢%;i£)ride1;)ds? to be 87 _X¤·_ 6 YMY --—----------—---- appen e 0 .. 287 0Tg$·¤1Z¤t10DS BX€mpt .-..-.-.-- 282 consolidated, may be made by ailinet mcomp of domestic, defined; or ated coypomtious; basjs of . 288 _fo1’¢1§!l . T . - ...--- 283 computatxon of proportionate as- KTOSS 1?00m€ of d0m€St1C, defined; of 2 3 sessments upon _______________ 238 orcign ...l.. , 8 meaning of atiiliated rporat'0u-- 288 deductions al1ov:)ed_iu computing act 283 cmA>¤m,1;i0ng undgy zfgliiug, 'imdg incomes; usmess expenses - ct not deemed a iated . 288 interest on debts; exception ... _ - 283 if business controlled by same intaxeséeglasses and exceptions speci- 284 tcrest; mcthoél ogegnagting .. 288 - corporations in ni tates posnot applicabletocorporations guar- sessions deemed foreign ... 288 amteeing payments at source 284 time for ming; with collector of the paid on interest of stockholdersn- 284 district, em ________,,________ 233 b accrual .. --- wigfh collector gat I1?at1gg1cé&t€Md., 288 osscs . T-- no agency m m s--- restgictiyn of, on sales of securities, 284 access tg.; irégonée tax reiélurns 0% zigowed 29 G c.; asis 0 . ---- a 0 cars au share 0 ers-, 3 worthless debts; if in part . - 284 income provisions Irelating to China tax pmd dividends; of foreign cor- Trade Act ... 295 poratious from United States 284 vgrihed returns céf dividends paid by, B0 1’ .. - .. - ed; t il .. 292 exhausadg obsolescence, ctc., of Carparati;:%:1§l5omeat$c? S property . - .. - 284 special excise tax on capital, etc., of, ¤·U¤wancc for depletion, ctc., Of in excess of $5,000-- . 325 Iéliqw, foil wells, timber, ctc.; 284 exemptions - .. 325 , ,as*S 0 ——·_ --·-——----———-- -:·· C tions Federal, ¤dd¤g;>;¤§ tignuigflgance °°mp“m°S* 285 oggggibuwkgl by, to any election, un- 1074 ¤¤t··=·¤ mam ·»<·¥·i¤5·i¤if·»éiiZi ---· 285 pmiiy {2;::::;;:::1:::::::;::; 1074 Other mutual wmpaniesv °f P"°' punishment for consenting to, by f mium deposits retutyngd, etciéa 285 any Omcer, egc _______________ 1074 orengn corporations, 0 esi na . . mms Y”°*“¤ M U¤‘*°*’ §“*‘°*’¥ C°§§Z£?§fZZ?¤I;°£§'x”Z$ mam 0:, for busi- - “PP°¤'**<>¤¤¤°¤° —--——-·—---·--·· 285 mss in Umm smes .. 325 xtems not deductible the same as for . . individuals-—-1---------______ 285 Cgrpg of Engtncefs, Afmy (866 EHQIHBBT Credits allowed; interest on Federal 28 C C']??¥?Yt;]€nt¤ ArmY)· 't‘ _, g __________ _ ____ - 5 orpus 1*18 2, €I~ _ <i0m;§&grg;B;ci§qc0f $2,000 if net in- sale of Veterp.ns" Bureau hospital at, _ cpm 1%,; than $25,000 zsg authemzed ------------------- 1093 hmxmmm as exceeding $25,000--- zso Cmupr Praclqccs (sw Fedemi Cvrruvt t8X paid 3,1; Sou;-cg on income of for- Practices Act, 1925). €ig¤, not in business in United Carson County, Dak. _ _ _ States_______ _________ _ _____ _ 285 bridge authorxzcd across Missouri RIV- _d€ducti<m of interest free from tax- 286 013 b€tW€€¤ Walworth C0“¤W cfédlb to domestic, for income, etc., _ and- -———·- ·· -—·---—-—----—--- 3 taxes paid abroad; limitation"- 286 Costa Rwaj _ _ _ V t appuéatiorx to domestic insurance 286 C13)prop1‘mt10¤ for mlmster 0 .. 206, 1015 compmy ____.. - __..__,.,___ 0 On, _ _ Fédetennizxaiiiu if mx paid differs appr0PF¤¥€19¤ fm census ¥'°P°*'t$ °¤ P!'°· _ from credit; claimed; refund 236 d¤€`t*?¤» ?t° ---· ···r ·····-· 228v 1037 “ ““’“°d· "“° “°" *’“i°“ *°°“" ‘°“ 2 6 §°' ‘“§°“‘?““‘2%a§$°a.·m°‘S'*?§1€£‘ 23}* 33} quired .___..,... - 8 0F Qu U"? m? . ~· ·. - · mi}? be taken in year the ta; accrued- 286 for mvestxgqtxng msects ?.iToct1¤§-u449, 839 €‘~‘1dence of fm-eign income, etc., re- for S¤PP¥'€5S*¤S Spread ° P‘¤k45g iss S48 qui!·9d____‘___________________ WOHD Of--•--— •-·· -—-—- 1 1 45822**--25i‘——-91
