2258 INDEX. Revenue Act of 1924—Continued. Pnsv- Revenue Act of 1924-—C0ntinued. Pace. i!1diVidl18·1 $11001116 tax ... 264 time for assessing and paying tax _____ 299 normal; nonresident aliens . 264 filing claims in abatement .. 300 surtax; mines, oil and gas wells . 265 assessing, etc., taxes under former net income defined . V. .. 267 Acts ________ _ ________________ 301 SPQSS 111001116 d6H¤6d .. 267 allowance of credits and refunds .__,_, 301 items 11013 included . L 267 closing of taxable year by Commissioner 302 nonresident-aliens ... 269 title in enect January 1, 1924 _________ 303 §i8dl10$iOl1S allowed 269 TITLE 111, ESTATE TAX _________________ 303 items not deductible ___,_. - ...___,_ 271 definition of terms ,,..__ 303 credits allowed; family exemptions- - 272 rates imposed on value of net estate nonresident aligng from United 1;;·3,¤gfgrrgd__ _________________ 303 S¢¤1>6¤ S0¤1‘¤€S ---------------- 273 credit allowed for tax paid to States, as members of partnerships ______,_ 275 gte __________________________ 304 65*8-WS ¤·¤d trusts ----------------- 275 determination of gross estates; net evasions of surtnx by incorpora,tion_ 277 estates ______________ _ ________ 304 P9·Ym6¤1? of WX 817 ¤0¤1‘<>€ ----·- - -- - 277 deductions allowed residents; noncredit for taxes p3id_ ______________ 279 rggidgutg ____ _ _ _______________ 304 returns by individuals . 280 returns by executor ... 307 by partnerships . 280 payable in one year ... 308 by fiduciaries .. - 280 early examination and determination for 1955 than 3 year _____________ 28], of amount ___________________ 308 time and place for filing _________ 281 deficiency proceedings _____________ 308 corporation income tax ______.,__,___ 282 , appeal to Board ________________ 308 exemptions ... 282 time for assessment and collection"- 310 net income defined ________________ 283 extension ______________________ 310 gross income defined .. 283 claims for abatement 310 d6dl10i?i0l1S allowed 283 collection pr-ocgedin 5 _____________ 3]] iwms ¤01i deductible --------------- 285 unpaid taxes a lien gon- ten vears 312 ¢1‘€dit¤ nllnwcd ---------·-·------· 285 computation of tax under former laws- 312 payment at ¤0¤f¤¢ ---------------- 285 punishment for false statement, etc- - - 313 Gfgdlt fo1‘ 178-XGS .-- proceedérggs in United States court for 313 Ie urns .. mg, _______________________ consolidated of afiiliated corpora- tax on gifts ________________________ 313 tions ..--..---.-. 288 rates imposed ...1..._ 313 time and place for filing . 288 amount taxable __________ _ ________ 314 tax on insurance companies .. 288 sales of pro rty for less than market life insurance . 288 value dzxemed taxable ’fts _..._ 314 gross income defined 289 determination of value; cileductions net income defined; deductions allowed residents; nonresidents- 314 allowed .. - .. 289 tax imposed to be credited against Other than lif6 01* mutual ... 290 estate tax upon death of donor,- 315 gross income defined 290 yearly returns to collector __________ 316 net income defined .. 291 time of payment by donor .__._ 316 investment income defined ... 291 rrrmu rv. mx ON crows, ·rosAcco, mrc- - 316 deductions allowed .. 291 rates on sales by manufacturer or imadministrative provisions 292 porter ,._._____,_,_______ 316 returns by corporations of dividend of cigars and cigarettes ._,_,,,__,__ 316 payments 292 label and package requirements, by brokers ... 292 etc .. 317 of information at source ... 292 of manufactured tobacco and snuff, _ 317 to be public records; inspection by package requirements, etc 317 Congressional committees .. 293 cigarette paper and tubes- - - 7 .. 318 State Officers; shareholders, of cm-- leaf tobacco dealers; regulations of portation returns . 293 bl}¤m°$8— ; - — - ; ------—----—-—- 318 publication or magna; .. 293 }>¤n¤1¢¤¤¤ fnr v¤<>1¤¢¤¤n¤ -----—------ »· 319 collection of foreign items 293 *’·*'m€*`¤» 8l`°“f°*`§» and t°b’~'·°°° Emil" taxation of citizens of United States H ers ”·¤¤°°¤m0¤¤ Dot T€8¤!`q€d 88- 320 possessions· Virgin Islands . 294 t0b%°°9 8¥‘3W€¤'¤ ¤00P€!'¤t1V¢ asi¤P¤r*° *‘*“*i¤Pi¤¤I¤*·¤d ¤--—- 294 V £2‘§2“$§?'ii,Mii‘E§§‘§·;I:;;ess;·· 333 oss income from within the United ‘ - . ‘" SY V Stgufs Igssessioni sgegmedé _ _ _ g rates olgmaéimissions hereafter to any 320 irgin s an s not inc u e . -· ‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘‘ credit allowed China Trade Act cor- “dd*Qg*;{;g{ ggfccsales at other than 320 P°‘”““°"“ -------—·-———--—---— 295 if sold at greater_ti1an-_reg1i1ar time for paying income taxes; by in- i race at ticket omce ____,______ 320 ¤t¤11¤n<>n¢¤ --—-—--—---—-------- 295 box iiolders at places of amusement- 320 examination of returns and determine.- roof gardens, cabarets, etc . 321 tion of tax ___ 296 exemptions, entertainments for relicredit or refund of overpayments .,... 296 gious, educational, etc., organiassessment and determination of defici— zations .. 321 eneies _________,_ 296 for veterans, etc.; agricultural fairs, additions to tax in case of deficiency-- 298 ctc .. 321 in case of delinquency . 298 club dues and initiation fees 321
