cxlu INDEX. Income Tax, TitledII, Revenue Act of 1921-- Pese- Incmrw 161:2:, tQ{’itledII , Revenue Act of 1921-- Page. Continue . on mue . _ _ credit for income; redetermination of tax deduciions elloyved 111 computing corpora.- aid above amounts claimed; re- tion net mcomes; busmess losses. . . 255 sind, etc ..,,.. - -. .. -- ,, ,. ,,__ 249 regtmcuqn of, on sales of stock, etc., . , . 255 if accrued but not paid; bond required- 250 destruction, etc. , of property acqmred evidence of foreign income, etc., re- before March 1, 1913 - . 255 quired . . . 250 worthless delgts ., Z . 255 allowance if returns made for fiscal year 250 tex patiid d1v1dends; from fore1gn corpo- 255 end` in 1921 ra ous returns by1i1§dividua.15 ,.,,_ , ,,,___,,_,_, 250 allowance for exhaustion, etc., of propby husband and wife living togethern 250 enjty. , .. , . ._ ... 255 by aliilrlt, guardian, etc . . ..,.. amortizatign if co? of buildings, plgxgls, KITHE · _,,.,,-,,.,_,,,,,_,__,,,,_, VEB ,9c,, ()]_‘p]_'0§9Qu]0n0 9 £ducim·iesI§>r specified beneficiaries 250 We-I . . . -= ...---·-·------------·· 255 joint tiduciaueg ____,___,,,_,,,,,,,,. 251 redetermmation of tax before March 3, for less than twelve mouths when ec- 1924; credits for overpayments -_ 255 cmmting bagig change, ,.___,,,,,,, 251 allowence for depletmn, etc., _0f mmes, com utation for parts of a year 251 011 wells, timber, etc.; basis 256 time {gr filing, of individuals, partner- — if acquired before March 1, 1913 . 256 ships, an fiduciarieo , ,. 251 if dmcovered ley taxpayer before March by nonresident aliens ,.,.,,,,.,.. 251 1, 1913; ll.1]]1t3tl0l1 . . . ._ 256 extensions allowed .,_..,..,.. 251 regulations, etc., to be prescribed; apto be tiled with collector of district, etc. 252 plication to leases . _ 256 increase of tax for understatement m - . - 252 e.dd1tiona.l_to msxrrauce companies other appeal to Commissioner .. 252 than life; limitation after December incorporation of individuals or partner- 31, 1921 - _ . Z . . - 256 ship; bugineg ,,., _ ,.. : - ._ ,,. 252 isuing {policies on weeklfty premium income of, if organized withm tour gan or lrfe, etc.; not e ecuve after months, may be taxed as 2. corpora- ecember 31, 1921 ... . . 256 tion ... 252 mutual merme companies . . . 256 no surtax on nmdistributed roiite . 252 other mutual companies, returning distribution taxed as dividend; of recip· premium depomts _ . 256 iente .. 252 proceeds from involuntary comgersmn of not applicable if income less than 20 per property expended for similar propent of invested capital . . 252 erty, etc . - . .. 257 corporation excise tax for 1921 to be paid . 252 applicable to prior Acts .. 257 corporations; rate on net income for 1921; foreign corporations, of designated items thereafter . 252 within the United States .. . 257 organ%zus;1\ltions_exe1{1)pt gabor, etc . . . items mngt deductible, same as to individ- 257 mu eavmgs an . . . . .. fraternal beneiciary societies, etc . . .. 253 credits allowed corporations; interest on domestic building associations, co- Federal securities, etc . 257 operatlve banks. -. . . 253 domestic corporations, specific of $2,000, mutual cemetery corpora- if net income less than $25,000 .. 257 tion solely for b purposes ... 253 limitation if exceeding $25,000 .. 275 community chests, religious organiza- war and excess rolits tax for fiscal year tions, etc .,... 253 ending in 1521 .,.. 257 business leagues , , .,..,,., . . . 253 end` in 1922 .,,... - .,.,,,.,... 257 civic leagues for social welfare . . . 253 tax paliilg at source on income of foreign gleasure clubs : .. 253 corporations not in business of the eral local mutual aseocmtions . . . . 253 'United State; ,,,__,___,_,,,. . . 258 anocmuons for marketing farm pro- deduction of interest free from tax 258 duce, etc . 253 domestic corporations for income, etc., trustees for exem ted organizatimm., . 253 taxes paid abroad; limitations .. 258 federal land bangs, farm loan aesocm- 253 redeg;r1§ination, etc., of taxa paid; I6- 258 tions ... . .. n . . ..,..,.,. . . personal service corporations; until if accrued, but not paid; bond re- Qecember 31, 1921 ...,.,,.. 254 quired ,_,_ , ,,,.,,_,_,,_,.,. . . 258 net mcome defined; pourgngutation on evidence of foreign income, etc., reofgamebamsasnxglivid { . 254 quired ... 258 ore1gnc<;-`pon om, etc., as o non- proportion allowed or fiscal ear e¤dmg' resident ens ... .. 254 in1921. ... .. :... 258 gronsvgcuoxe; sourcee ae donned for indi- 254 demeetgc cozplomtion ooutrogng a formglé ·-·----·-·----- . ·.. eem to have pond' e foreign` mutual marine insurance companies; on dividends received therefrom. . - 259 deductions. . . I .., t . . . 254 limitation of credit allowed . 259 im’¤1g!1 from United determination of accumulated proitq- · · 259 Qtates sources: . . . . ._ ... 254 accounting for ioreign o¤rp0¤Q¤¤· 259 deduchpns allowed m computing cm-pony corporations m United Stats p¤¤¤¤¤¤¤ — _ t1¤nnetmo¤me¤;bunn¤expenee•. 254 deemed foreign. . .- · ···— ··· 259 mterestondebt¤·except§o;nn . . . 254 retm·ngrequirediromcorpo1atio11•»-····· 259 ¤¤¤¤;€]¤Q¤¤¤d¤¥¢¤}¤¤¤1q¤p¤:i£ed.-» 254 f!omagent¤off .. ...*·~···-··•·· 259 ll0tSP])ll(!$b10t0 g\l§l· W from trustees,¤¢c·,¤¥;¤>}1°°· 59 p¤do¤mter¤td¤tockhold¤;.. 254 •o¤¤¤nting;ma•ieinu·p•rtoi•year .. 25%
