lncome Tax, Title I, Revenue Act of 1918- Continued. redetermination, etc., may be taken in year accrued; subsequent yeal'S_ evidence, etc., of foreign income acquired ____________________ _ from subsidiary of domestic corpora- tions assumed to have been paid from dividend tax ___________ _ limit on credit allowed ___________ _ meaning of" accumulated profits" __ _ determination by Commissioner ___ _ corporations treated as foreign; in United States possessions _____ _ under China Trade Act___________ _ credit or refund for payments made under 1926 Act ______________ _ consolidated returns by affiliated cor- porations for 1929 and subse- quent years _________________ _ consent of all members required ____ _ regulations to determine tax liability_ computation of assessments; only one specific credit____________ _ corporations deemed affiliated _____ _ domestic corporations of United States possessions excluded____ _ China Trade Act corporations not affiliated ____________________ _ corporations in United States posses- sions deemed foreign _________ _ subsidiary to domestic corporations formed to comply with foreign law, deemed domestic ________ _ application of suspension of statute of limitation to consolidated re- turns _______________________ _ allocation of income and deduction to related trades, etc ___________ _ consolidated corporation returns for 1928 _______________________ _ computation of proportionate assess- ment; only one specific crediL_ corporation deemed affiliated; not affiliated ____________________ _ application of suspension of statute of limitation ________________ _ allocation of income and deduction to related trade and businesses__ fiduciaries to make sworn statement of income of beneficiaries ________ _ if net income of $1,500 or over, if single_______________________ _ married, etc., of $3,500 or over____ _ having gross income of $5,000 or over _______________________ _ estates or trusts of $1,500 or over__ gross income of $1,500 or over_____ _ of nonresident beneficiaries ________ _ by joint fiduciaries _______________ _ subject to provisions applicable to in- dividuals ___________________ _ withholding tax at source ___________ _ requirements of corporation agreeing to pay interest free from tax~ ____ _ tax to be withheld from nonresident alien individuals _____________ _ foreign corporations; other individ- uals; unknown owners _______ _ exception on notice of credit withheld of individual; nonresident aliens_ lower rate on notice of interest of income not exceeding $4,000 __ _ restrictions on obligor and obligee_ 54835°-29--96 INDEX. 31.75 PaJr6. 829 830 830 830 830 830 830 830 830 831 831 831 831 831 831 831 831 832 832 832 832 832 832 832 832 833 833 833 833 833 833 833 833 833 833 833 833 834 834 834 834 Income Tax, Title I, Revenue Act of 19tB- Continued. normal tax on nonresident aliens pay- able at 80urcei exceptions __ - __ _ returns, etc., from WIthholding agent __ by recipient of tax withheld ______ _ tax paid by recipient not recollect- ible ________________________ _ refund and credit of overpayment to withholding agent- __ _ _ _ __ _ _ payment of tax at source by foreign corporation not in United States; rates _______________________ _ rate when interest guaranteed free of tax ______________________ _ penalty for willful failure to pay tax, make returns, etc____________ _ willful failure to collect tax, avoid payment, accounting, etc _____ _ "person" liable for violations ___ _ closing of taxable year by Commis- sioner ______________________ _ immediate pa.yment demanded if acts of taxpayer prejudice collection_ notice to be mailed; findings of Com- missioner, presumption of in- tent ________________________ _ bond accepted if taxpayer not in default; condition____________ _ enforcement on approval oL ____ _ discretionary waiving of require- ments of citizens_____________ _ aliens must furnish tax-paid certifi- cates before going abroad _____ _ additional tc.x for violation ________ _ returns to be made by all persons paying annually to another $!J500 or more ______________ _ by united States officials _______ _ details required________________ _ of interest on corporation bonds, etc., regardless of amounL ___ _ collection of foreign dividends, etc_________________________ _ names and addresses of recipients on demand__________________ _ not applicable to United States secunties ___________________ _ by corporations, of dividend pay- ments ______________________ _ profits, etc., declared as dividends_ accumulated gains; names of per- sons entitled thereto if distrib- uted _______________________ _ by brokers, of all business trans- actions _____________________ _ licenses required for collecting foreign coupons, etc ________________ _ regulations to obtain information of_ punishment for collecting, without __ estates and trusts, tax on income oL __ trust accumulations ______________ _ periodically distributed ___________ _ receiving during administration ____ _ for discretionary distribution of____ _ payment by beneficiary ___________ _ computation of, as of individuals; exceptions __________________ _ deduction. without limitation of gifts, etc., under will or trust _______ _ additional allowance for current dis- tribution and limitation ______ _ deductions for payment to benefi- ciaries; included in their income_ Paao. 834 834 834 835 835 835 835 835 835 835 836 836 836 836 836 836 836 836 836 837 837 837 837 837 837 837 837 837 837 838 838 838 838 838 838 838 838 838 838 838 838 839
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