INDEX. 2799 IncomoTaa:, Titleil, 1fuaf I926-· Pam- IncameT¤.1:, Tizla I I , Revenue Act of19z6— Pan. Continued. _ L .=’· -· Continued. · gain- or loss on property; ~ earned income provisions- - ; ...s... · é- 20 ‘ V by reorgsuizafiomalter meaning of·"eamed·i¤come’* as com-
81, 1911; aunt as in pcnsstion for personal services
,ba.uds of.tra¤sfor0t;..;é;¤;L;--- 15 - rendered. ....... - ..... ~ ; ..... - ’ 20 after Dcnnmber 31, .1920, by issue exceptions ..... --.;-4; ......... 20 = bf stnggiutci, same umm lands allowance, if combined with up- of tra cr0r-----..-:;-;.~-;T- 15 itiL;.;.u.---;-.:.; .... ·---;-;-- 20 aftép IQ¤¤cmh¤·f81,¤ 19B3gfcf stock "earncd i1mcmc·deduuet·iouq'? ....... 21 . d1str1butgd..t¤~lz¤.xpsy¤u.-.;;;---- 15 "esrncd·p•t.i¤nhmc,f’ mimmum and acquired :byxmv0lu1i1m·y, ctc., can- ma.¤mum;;;-;-.:--; ...... ;--- 21 ` Qi version, ,sa.m¤ Vu property con— credit ulowui in computing im1ivid· — vert¤d;¤--..L...;·-; .... ;.. -..; 15 ualnurmnlcrsurtax .... ..-4-- 21 QQ acquiring other December 31,;-920, " .: members of partnershipsgau. ...- 21 » fpmpcrt¥¤:id¢nt.ip•l;tb i normal imome ofindivid- posed 0 , same as that |t¤ck-;-, 16 I °1n.•k..-;.·-;.·;;-;; .-.-.. » .-...... 2 1 mquured· before March °1, 1918,: chat `. ; upon first $4,0000f citizens or msi- <.:01• market v•luo-»;.--;»¤;'--»--- 16 dents; na¤t~$4,000 .... ----;;.-- 21 for doplctk;13 · exhaustion; ohm, aime ` nonresident alicxmin contiguous coun- as for _ e, chez}-; .---.--- ;--.,- 16 try, vforvpuscnal services, not mines dmnoverdt nite: February ` exceeding $4,000 .-....- .. .-...- 21 , 285 21918, market- value at time a.ddihiom{ family cx- 3 of discovery; maximum ---. ;-- 16 em&1;g>n s¤dv$4, ; exceeding _ oil q¤d1ga•»wcl1s;.11r•ximum---1-- 16 $4, ..-7,;..,.;,--.. ..... ..--,,..- 21 mvcntqncs may be used to dehcrmmc surteu in .add1tm¤ iqo normal tax; mcome of taxpa.yer--;; --- - --.. 16 I rwap.;.,-_.;-~ ..-. ..,.- :..-;-..;t..-- 21 net lossm; detcrmiua.ti0u of---;-- ..-. 17 ·_ ·; maximum from sglaof. mmcs, 01]. or limitgtion qu deguctiqns; loqscunct _ gas walls, etq...,.- .`.-- .-,.., -... , 23 _€:l¤§ud9d wit ,bus1noqs,...·..,-,--- 17 net inogga defined; basis forgcmpqt- A 23 cap] 0ssQs···vr····¢·•·•v·¤···•—Pe·-—— 17 ” ·•·•··-*·-é~nv·-e·r*··•»- ·-·*-*--· deplztiéng yard gn wells .--.- --- 17 if taxpayer ohangeq pccqunisxang po- corporation diy douds..-. .....-... - 17 ri0d.·-.,.--,...--,...,,--.-,, .... 23 nuwarqst-free {mm tax atc.; .-.....-- 17 from salon ppénstallmeut plan, ctc., amount of , _in compuhpg Qucome for of person or real property -... 23 put taxable ygsrg ..-..-.---., 17 gross income g1e§ngd· sources inc udgd, 23 allowed, gxceeding A net income salaries _qf ‘-the { {1$rbgd4é¤t, judibial V for guccoedinq taxable year -... 17 - ind Gcvvhimdut '0iHcersQ gnd applicatwu for oss sustained in ° employees .....- j.; .... ° -.-.-.. 23 second yen; if qxceciiiing ncti I professions, truda, bdsiuesses, rents, income-- -7; .-...... L, .---.- 17 dividgpds, ctc;;;,;,-- .....-.. 24 for czgital gum, ...... , .-/ -..- ,- - 17 received i taxable year ...- ; ; - ,_- - - 24 applica - on to third ygmn-; ,---4, -- 17 cxclugiocb mcommm life insurance application to ldsscs of _inc0m¤."for ‘ ` poliéied; reé "‘pfV premium · 1923 under Act of 1921 dr Act ‘¤I>a.d;liniltsti01i;c4>c."; .-------- 24
A ‘bf102L..·:---·---;-.-._--;; .--. 18 v Vue 9( gigts, bequests, ctg -.-.-- 24
· if»-§scalJ·c0.r·0f parties dnifcvlrom interest bu Statgy etc., obhgations; =*~o¤Iou ar years; ; - $-2 4. 4 a ---.. . - 18 Federal bonds, ctc.; limitation- - 24 benefits qlk>wod—pu·tuorp, estates or inoome’ or `fcreigm governments trust! anti insurspoo eompmias- 18 · {rom ‘- investments in United fiscal year roburnr determination of States securities, otc; ; -.-.---. 24 ·tax on, boginnlngiixn one calendar p•{lmantnfo1¤ personal injuries, ctc. 24 · succ••di¤g-- 18 pu ug: utility by gtatg, app 0 rutuenhips ----.- - 18 , o · un nr con mc ; credit or refuu of tax paid under .-.-- A4.; .---...--- - 25 _ .4 Act; of .1924 ---. A .---- i. .....- _ -». 19 nonresident aliens, from foreign ca,p1tgl ga.mé_and lqspcs dcscnbcd --.-. 19 ships; condition -.------------ 25 me¤¤mg_ 9{A "¢¤piml _gain;" Wn Risk and rehabilitation al- ‘ capxigql loss, .... _ -;--4 ......- 19 lowauces; pensions-- -’ .-....... 25 f‘dgdugt1on;?’ _ fordmuz deduc— ‘ from domestic building and loan
- txqn ·" "ca.f>it¤1 ne ggin5;" ~ associations; limit"- 4 ...--... 25
"csp{€al uci ass" .-.- _---; .-.- 19 rentals for dwellings furnished to "0rd{ha.ry net income"; ----- - -- ; 19 ministers .-.- - .-.-.--...-....- 25 "_calp1ts1·a.sscts;"_ ymiaerty not iu- shipowuerd mutual associations; ·c udedg dctermmat ou of_‘£ex·iod limit---_ --....--.-...--.-. ,-- A 26 for whmh distributed qtqc was Chin; '1`mdc Act_ cox·pomtiou_ divi- lgcld, etc;·.--;;--; ----- ;--;--- 19 dends to China residents ....... 26 tax lovxed Von capita.! gain, in lieu of individual citinans of amounts (normal and -· surtax _o¤ other from business outside United _ ¢h•.n‘a corpomtiom -----.-..-.- 20 States, if n. nonresident .--..-.- 26 capxtal not loss ..-.- . ..-..----. ·.-- 20 compensation from States, etc., to coylsdgion and psymcxgt --.. .. ----. 20 employees, thereof .-...-.... —- - 26 appkcauon to partnerships or trusts; nonresident aliens, from United separate returns ....... ;. .-».-- 20 States sources only ............ 26 4:s892°——27—r·1· 3--86 -
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