Page:United States Statutes at Large Volume 43 Part 2.djvu/819

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mosx. 2127 Income Taz, Tidal], Rev¢nueAclofI924—— P•¢¢- Income Taz, Title II, Revenue Act of19t4— Pru- Continued. Continued. _ returns by individuals; time for Bling, credit allowed corporations; interest etc., individual, p•.rtnership,and on Federal securities _ .. 2 85 fiduciary . - , .,,, - 281 domestic corporations, specific, of ¤0|u·ggi@¤t ;lig¤g_?`! ________,__ - 281 i $2,(XX) if Dét ll1C0!D9 less UMD extensions allowed; limit . 281 • $25,0002 --- Z ·----·------- 285 to be Bled with collector of district, g limitation if exceeding $25,000 285 etc _____________ _ ____,,._ 282 tax paid at source on insome) of forco rstions· rate imposed on net - eign co ration no in usiness mo inwuies- _ ._.___,___._.,._ 282 wmuu {Eg United sms; _._ 285 organisations exempt; labor, etc - 282 Q deduction of interest free from tax- 286 mutugl saving; banks ___________ 282 ; domestic corporation for income, fraternal beneiciary societies .,.,, 282 2 etc.; taxes paid abrom; limitadomestic building associations; co- tion .. - .. , 286 operative banks- ..,..,.,_ A 282 i redeterminstion of taxes paid; remutual eemetery companies; cose _ fund .. F .. 286 poration; solely for burial purxwagg § if accrued but not paid; bond repoma .__.. .. ...,.,._.. 2 i quired ... ° 286 community chests, religious, etc., g tax credits allowed in year accrued- 286 organization .. . ,..l.. 282 _ evidence of foreign income, etc., re- ` business leagues, ctc ... . 282 g quired -- - 286 civic leagues for social welfare, etc.; Q domestic corporation controlling a limitation ________.._.,.. A 282 foreign, deemed to have paid leuum clubs ______,__._... 282 3 tax on dividends received there- Exzal mutual amociations of farm- $ from . 286 ers for insurance, etc ____. , 283 limit of credit allowed ... 287 associations for marketing farm determination of accumulated profproducts, etc . 283 its .. - 287 trustees for exempted organiza- accounting period for foreign cortions, etc __,_...,_,__________ 283 poratious ___,_,__,,.._.,.,.,., 287 Federal loan banks, farm loan as- corporations in United States possociations, intermediate credit sessions deemed foreign 287 banks - ... 283 returns required from corporations 287 xt income detined; computed on from agent of foreign .. 287 same basis as individuals- .. 283 from receivers, trustees, etc., of; foreign corporations, etc., as of collection of taxes ..,.. 287 nonresident aliens . 283 accounting; for part of a year .. 287 gross income of domestic, as defined statement of dividends, etc., to be for individuals 283 appended .. ; . 287 mutual marine insurance compa- separate or consolidated, by affiliated nies; deductions .. 283 corporations .. 288 foreign, from United States sources 283 computation of consolidated asdeductions allowed in computing cor- sessments .. ; . 288 poration net income; business ownership constituting aiiiliated expenses . J ... 283 corporation ..,... - 288 interest on debts; exceptions ... 283 China trade corporations not taxes; classes and exceptions speci- deemed affiliated . - 288 fied .. - . . 284 consolidation of accounts by Comnot applicable to corporations missioner .._,_._.___._____ 288 guaranteeing payments at corporations in United States pos- _ source ... 284 sessions deemed foreign ._.. 288 paid on interest of stockholdersn- 284 time for filing; with collector of disaccrual date of estate, etc 284 trict, etc _...__,_._,__._,_ 288 business losses 284 life insurance companies; tax on net restriction of, on sales of stock, income of domestic ___________ 289 etc .. 284 - foreign, from United States sources,- 289 vqorthless debts .-.-..-...- 284 gross income dehned -_--------.-___ 289 dividends from domestic corpora- reserve fund required by law, applied tions; foreign, from United t0‘assessment insurance- ----.- , 289 States sources .--..-.. 284 net income; exemptions, interest on allowance for exhaustion of prop~ State, etc., obligations --------- 289 erty-- -: ----.-.-.-..---.- 284 allowance for reserve fund .--..--- 289 for depletion of mines, oil and gas tax paid dividends, etc _______ ____ 289 wells, t1mber, etc - 284 exemptions; reserve fund for deferred application leases _,___________ 285 dividends ___________ _ ________ 289 additional, to insuranee companies investment expenses; limitations-- 289 other than life -..--- T -..-----. 285 real estate taxes; exceptions .. 289 mutual marine companies 285 taxes paid on interest of shareother mutual companies returning holders ______________________ 290 premium deposits . 285 allowance for exhaustion of propforeign corporation of designated erty, etc _____________________ 290 items within United States . 285 interest on debts; exception .. 290 items not_deductible, the same as to specific credit of $2,000; limitation- 290 mdwlduals ...»--~---. 285 • limitation on real estate taxes . 290