INDEX. lxiii Income Tax-Continued. Interest and additions-Continued. Jeopardy assessments, interest in case oL _____________________ _ Removal of property or departure from United States___________ _ Time extended for payment of- Deficiency ____________________ _ Tax shown on return ___________ _ Interest in case of jeopardy assess- Page. 748 748 748 747 ments_ ________________________ 748 Interest on deficiencies_ _ _ _ _______ ___ 746 Inventories, to determine income_ _ _ _ _ 688 Items not deductible________________ 691 Jeopardyassessments________________ 743 Intere'3t in case oL ________________ 748 Labor organizations, exemptioll_______ 700 Laws made applicablc_______________ 699 Life insurance companies_ _ _ _ ________ 731 Mutual insurance companies_ _ _ _ _____ 735 Mutual savings banks, exemption_____ 700 Net income- Computation ___________________ 686,703 Credits against-- China Trade Act corporatiOlls_ __ _ 739 Corporations_ __________________ 693 Estates and trusts_ _ _ _ __________ 728 Individuals______ __ ____ ____ ___ __ 692 Nonresident aliens_ _ ____________ 736 Defined__________________________ 686 Life insurance companies_ _ _ _ ______ 732 Sources in United States___________ 717 Sources without United States___ ___ 717 Nonpayment, additiolls to tax in case of_____________________________ 747 Nonresident aliens- Allowance of deductions and credits_ 736 Credits against net income_ ________ 736 Credits against tax________________ 737 Deductions_ ______________________ 736 Gross income_____________________ 735 Payment of tax___________________ 737 Returns_________________________ 737 Normal tax, individuals______________ 684 Overpayments- I nstallments ______________________ 750 Refunds and credits____ ___________ 750 Partnerships- Computation of income_ ___________ 730 Credits against net income_ ________ 730 Earned income_ _ _ ________________ 730 Partnerships not taxable__ _________ 730 Returns _ _ _ ______________________ 730 Taxable years, partner and partncr- ship_________________________ 731 Taxes of foreign countries and posses- sions of U niied States_ ________ 730 Tax of partners_ __________________ 730 Income Tax-Continued. Payment of tax ____________________ _ Foreign corporations _____________ _ Nonresident aliens _______________ _ Time extension tax shown on return_ Penalties __________________ - _______ _ Period of limitation on assessment and collection of deficiencies _________ _ Personal holding companies, surtax on_ Possessions of United States-- Page. 698 738 737 747 724 745 751 Citizens subject to taxation _ _______ 739 Credits against taxes oL___________ 718 Estate and trust taxes__ ___________ 730 I ncome from sources within_ ____ ___ 738 Publicity of returns_ ___ _____________ 698 Railroad corporations, consolidated re- turns__________________________ 720 Rates of tax___________________ ___ 684, 700 Citizens and corporations of certain foreign countries______________ 703 Receiverships- Assessment of deficiency ___________ 744 Interest and additions to tax_______ 748 Refunds, overpayments___ _______ ____ 750 Returns- " Affiliated group" defined _________ 721 Brokers__________________________ 727 Consolidated, railroad corporations _ 720 Corporations ________ . _. __ ._ _______ 697 Examination of, and determination oftax_________________________ 699 Failure to file_____________________ 746 Fiduciary________________________ 722 Foreign corporations_ _ ____________ 738 I ndividuaL _ _____________________ 697 Nonresident aliens_ _ ______________ 737 Partnerships_ _ _ _ ______ ___________ 730 Period less than 12 months_________ 695 Publicity oL _____________________ 698 Records and speciaL _____ __ _______ 698 Time and place for filing___ ________ 697 Rules and regulations_ _ ___ __________ 700 Securities, loss from wash sales of _ _ __ 715 Short title of Act_ _ _________________ 700 S!.atute of limitations, suspension of, in assessment of deficiencies_ _ ______ 746 Stocks or securities, loss from wash sales of_______________________________ 715 Surtax- Accumulations by corporations to evade_______________________ 702 Personal holding companies_ _______ 751 Rates on income of individuals _____ 684 Taxable year, closing by Commissioner_ 725 Taxes ill lieu of tuxes under 1932 Act_ _ 700 Taxes of foreign countries and posses- sions of the United States, credit againsL _______________________ 6g'~ Taxes withheld at source, credit againsL _______________________ 6113
