INDEX. cxxvii Income Taz, 1918-Continued. P•s¢· Income Taz, 191&—Continned. P•s¤- gross income; salaries oi President, judi— returns ·required‘of nonresident aliens for ciary, and Government officers and benefitofdeductionsor credits . 1069 employees.: .. - . . - l .: .. 1065 action on claims . 1070 profestsgons, busmemes, rents, drvidends, 1065 collection, etc., if no return filed .. 1070 8 - . ...·.. - . . . . ·. - ' ' _ ¤=<=1¤<11s1s 1¤¤>¤¤¤ Mm 11*9 1¤¤¤¤:·¤¢¤ p°"°°$i1i1p° é¤tsZi1i$`é`1Y§. Kill Yi iifliiiii. 1070 giFol1c1es;returnsofprunx\¤1mpa1d-.. 1065 computation of shares: credits, etc- . 1070 11, b0<111°¤*¤1 000 -·--··· , - · - ; --·-·--- 1005 returns, etc ...,._... 1070 mterestonState, etc.,0bl1g•t1¤11¤;l•`0d· computation of net income; charities, pgrglhmeiitggs bonds; returns required; 1065 elf}? not deducted. ._ .. : . 1070 by foreign G;,;,;.;.;;.;1;s· "°“° °°'. . ."°. -f‘?f"i‘{ i'i€‘?‘}??‘?‘E? F? wm $0*099 ¤6°11¤l¥1°¤, °*·¢;·;··; ·····-•-- 1000 stockholders liable similar to partners;
1066 ggcountiug, etc ... . 1070 under conuacts, std; re! 1066 °"‘“°“’ “|d °° “°m“‘l "'d 10,,1
,,_ _________________________ 1 . . · - = ·*·· = ·······•··· wv ¤fv¢·¤¤¤¤ 1¤¤¤·~1¢· ·1·¤1¤¤0··1··¤ ’.cc..m°°°“‘ZI1.`i1¤"¤.“‘m“¤...t,°“‘“”m”`°°“ ‘‘°`'‘° igii Il°t0vg1·$3,5(x)___________________ 1066 foriuuuo dit") .50 nn--•··•°·.• llyn nonresident aliens from sources in the .~ I-.1 H I- ul .l uéélj ‘’°‘ x ‘'‘°‘ ai ded Ummgusngls only J 1066 ditmgn 1* · lm °' °° 10,,1 uctigng ow incqmpufjngg in- · · nr.-`-"·""°""·""`" ·=¤¤¤·¤¤11····1¤·1·¤·¤r>·=¤¤·· ·-—-—··-- - 1000 7 3iE€l‘*"3;..z¤ lm interest on debts; . 1066 {quam, ctc délucdmk 1071 nonresidentaliens mUnit0d Stews t fax], lMu»·¤ '.'·"°’¥" www ____________________________ 1067 11•Y1¤°;1 310 Nd Y 0*-171 ¤°d11¤» lm taxes clnsses,ande:xcep1:ionsq1e¢§iied.. 1067 ‘*- · "· ‘'’'’ ~ ’¢"f '’‘°‘‘‘' ¤¤·?~¤10¤¤* =01¤¤— --------··---—·---- 1067 °“6c‘32?.$‘Q'$Z °“¤.S$`}°§’1`L‘ *° · °°‘“’ um businem losses; loses not connected with l· {ami to ,¤• "l` ‘ ‘ mn di ‘‘‘‘‘‘ ‘ ‘|"1‘ ‘ °!I‘l‘ 1067 mrpmttc. to prevent `surtax on stockmgn ______ _____ __ 1067 holdera,notmbjectt0incometsx.. 1072 wm_tmemdeb¤_"______"____"______ 1067 stockholders bablel:3 mctggmlzftrorn 1072 allowance for exhaustion, etc., of bmi- 1067 if Itfof mgmbem °m °°m` 1072 ness roperty; . ... · - ’'°’’'°‘ I ' amortizatlion of M .,1 snag phms; ¤~*··*gg_·;_·· 0* 033* *1 · mm 1¤·1·*·¤¤ 10,, X.,‘?.’5l?i.‘?Y’€‘1-‘Z’C.".'.°°°°“ .“°“ {TT`? 1061 v·1¤=1-£?3¢·=12¤=··1=*=1·>¤= ·~---·-·--~·-- 107 2 e*·=1~*=m,,,*~·;,¤,¤ ··* ~·==· ·;;s—· mmm ,,,““,m.,,.‘°":°.t1‘&‘.t’T.Z"..1c,,·".;;;;.;;,;,.;;,‘.;;.;;.;.1 "”’ xiii ... . . - T. fi it 1067 _ r¤¤i<1¤¤¢ *li°11¤i°¤°0P*1°11 --~-·~--·-· 1072 allowance for depletion, etc., of mines, oil www *0 u!1k¤°W¤ °W¤°*`¤ ·----- _ ··-- _ · - 1072 wells, timber, etc., basis. .. . 1067 by °°1’P°“·u°¤¤l °*·°·» Zlmwlbeing !·¤• if acquired before Much 1, 1913 .. 1068 ¤1¤q¤¢fr¤¤ 0 tu- · , ------ ; - - ,- ; -·-- 1072 if discovered by taxpayer um umn ¤¤¤¤¤v¤¤¤ ybwv ¤<>¤¢• ¤f ¤¤<1¤¤<1¤·1 1, ms, sm Bi . 1068 N ---· - ···-·--··--·-- 1%; gifts to chanlh 0 ctcq °pg¤niz·tbn¤; · l. . · .. yodrubbn rernbmaubu fund in- 1¤1;¤1;¢i·. i¤<1•¤¤¤1¤•¤¤¤. •¢¤· ·---·-··· 1073 cluded; llmlt _______ _ _____________ 1063 rempxent to make returns of income. 1073 by nonresident sum . . . mcs nf wr 1»i<1 _1ghr¤¤iil>:¤¢ M1 r•¤¤v•¤¤1• lossesin 1918 mm inventory de mama _ from wr vid, •K0¤¢ ----··-· , --·-- 1078 or rebates paid, ucnnnmei 1068 ¤¤¤1¤¢ f91j*¤¢¤ on ¤1¤<>¤¤•, ¤¢¤·. rmd by redetermination and action on claim. . 1068 c“·§$°¤¤ W l°N1K¤ ¢°“m?y» 9% -··· 1073 if no calm tiled but10sssustaiued;re by ¤?·¤<1¤¤¤¤ to U¤¤¢•¢1 S¤¤¢¤¤ 1>¤¤¤¤¤— determination, ew . . , . 1068 ¤0¤¤- · ·; -·--· · --·--·- 1 ---- _ ·------ 1 073 nonresident aliens of designated xtems, 1069 by g:;15id1’::d°¤l¤ °¤ *0*01811 1¤€0¤1€§ 1073 etc ... . . ... ·· ···•··· •:··_·· ···-··· ···· no deduction from net income of personal, by P°¤’t¤?1'¤ and b°¤°6¢¤1¤°0 °f °¤f·00¤¤·- 1073 m,,$§pe¤.e¤ ,,,.,,.. . . 1069 Memgvu. vw-, of ¤¤¤¤¤ pwd; re- 1073 ' perman t ° pm , .. newmgsml zag? _________ _ _ ff ____ 1069 accrued but not bond, etc. ... 1074 restoring exhaustion of property . 1069 °“d°¤9° °f f°1'¤18¤ !¤°°m€» PFW-. 19* • life insurance on employees, etc., for qmmd -·-·······--·---·--······•-· 1074 benefit of taxpayer ... . . 1069 returns required of individuals having taxcredits allowed ior normal tax; of tax-paid able income - . 1074 dividends etc . 1069 by agent, guardian, etc. . 1074 interest on Federal securities, etc- . . 1069 partnerships . . 1074 personal exemption of $1,000 for single duciaries; conditions. , . .. 1074 person, $2,000 forhead offamily, etc. 1069 when accounting period changed; acadditional for minors or dependents, of counting .. 107 5 $200 each . ...,... 1069 rate of tax; credits, etc . . . ._ 1075 for nonresident alien only if similar time for filing, with collector of district. . 1075 credit to United States citizens by increase of tax if, underestimated .. 1075 country thereof ..,. 1069 appeal to Commimioner . . ... 1075
