INDEX. 3375 ReseTl'e Officers' Training "Corps--Contd. Paae. appropriation for transporting students to national rifle contests ____ 350, 1372 deficiency appropriation for quarter- master supplies: etc _____________ 43,49, 938, 1620, 1672, 1674 for equipmenL___________________ 936 advanced training not required to fol- low immediately on completing the two years' course_ _________ 501 allowances to members of, injured on training camp duty___________ 462 transportation, anq subsistence allowed candidates attending training camps ____________________ 251,1371 Reservoir Road, D. C., use authorized of designated Govern- ment land for widening________ 1341 Resident Commissionerll, appropriation for compensation ____ 520,1390 for expenses ___________________ 520, 1390 for clerk hire __________________ 523,1393 Ressler, Emily V. (widow), pension increased___________________ 2053 Ressler! Mf!ry Jane (widow), penSlOn mcreased___________________ 2122 Retirement and Diaa&ility Fund, Foreign Service, appropriation for Federal contribution to _________________________ 69,1100 Retirement 01 Classified Civil Service Em- ployees, appropriation for expenses of Pensions Bureau executing Act for _ ___ 226, 1588 for Government contribution toretire- ment fund ________________ 227,1588 continuance in service legalized of em- ployee, eligible for retirement, returned without prior authority, due to erroneous action of depart- ment, etc____________________ 1248 Reti;'ement 01 Public School Teachers, D. C., appropriation for executing Act for _ 600, 1277 Rettinger, Susan (widow), pension____________________________ 1919 Returns Office, Interior Department, transferred, with activities, personnel, property, etc., to the Comptrol- ler GeneraL_ __ __ __ ____ __ __ ___ 1147 powers vested in Comptroller General_ 1147 appropriations for expenses, person- nel, etc., included_____________ 1147 regulations, etc., to be made__________ 1147 inconsistent laws repealed____________ 1147 in effect July I, 1929________________ 1147 Revelle, W illiam Haywood, pension____________________________ 2380 Revenue Act 01 1898, time extended for presenting claims for legacy taxes erroneously col- lected under__________________ 398 consideration of, without regard to any statute of limitations______ 398 payment directed of claims allowed_ _ 398 Revenue Act 011924-, appropriat.ion for Board of Tax Appeals, under_______________________ 576 Revenue Act 011928, TABLE 011' CONTENTS____________________ 791 Income Tax________________________ 791 EBtateTax_________________________ 793 Tax on Admission and Dues__________ 793 Excise Tax___________________________ 794 Special Taxes___ ____ __ ____ __ __ __ ____ 794 Stamp Taxes_______________________ 794 Revenue Act 01 1928--Continued. Liquor Taxes______________________ _ Amendments to 1926 Income Tax____ _ Administrative Provisions ___________ _ General Provisions _________________ _ TITLE I. INCOME TAX _________________ _ income tax for 1928 and succeeding yeals _______________________ _ use of cross references ____________ _ classification of designated provisions_ application to special classes of tax- payers______________________ _ rates of normal tax on individuals__ _ surtax on individuals ___________ _ period embracing years of different laws________________________ _ net income computed_____________ _ gross income defined______________ _ exclusion from _________________ _ deductions from _______________ _ net income items not dedllctible ___ _ credits allowed against __________ _ credits allowed corporations against _____________________ _ credit of earned income___________ _ tax of foreign countries _________ _ ta"{ withheld at source__________ _ erroneous payments ____________ _ accounting period and methods ____ _ returns and payments ____________ _ administrative revenue laws made applicable ___________________ _ rules and regUlations to be prescribed for enforcemenL _____________ _ table of taxes in lieu of those of 1926 Act ________________________ _ title, "Income tax of 1928" _______ _ effective as of January 1, 1928_____ _ rates of tax on capital net gains and losses ____________ __ _________ _ on sales of mines, oil and gas wells_ exemptions from corporation tax___ _ tax on accumulation of surplus to avoid surtax _________________ _ computation, when taxable period embraces years with different laws ________________________ _ determination of gain or loss on sales or exchange of property_______ _ recognition of gain or loss _______ _ basis for allowance of depreciation and depletion ________________ _ distribution by corporations _______ _ additional items excluded from gross income _____________________ _ definition of "net loss," and allow- ances for ______________ - ______ _ loss on sale of stock or securities ___ _ income from sources within the United States ______________________ _ without the United States_______ _ partly within and partly without the United States____________ _ unlimited deduction for charitable, etc., cor.tributions____________ _ credits for tax of foreign countries, possessions of the United States_ payments under Act of 1926 ______ _ consolidated returns of corporations_ returns from fiduciari".s ___________ _ withholding tax at sOul'ce _________ _ payment of corporation tax at source_ penalties. ___________ ____________ _ Information at Bource _____________ _ by corporations________________ _ Paae. 794 794 794 794 795 795 795 795 795 795 796 797 797 797 797 799 802 802 SJ3 804 804 804 804 805 807 810 810 810 811 811 811 812 812 814 815 815 816 821 822 823 825 826 826 827 828 828 829 830 831 833 833 835 835 836 837
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