Page:United States Statutes at Large Volume 43 Part 2.djvu/818

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2126 mnnx. Incosss Taz, Tdlell, Revenue Adof1994— Plsl Income Taz, Tide II, Revenue Ad of 1924- ?¤l Continued. Continued. deductions from foregoing to consti- estates and trusts; computation of in- WW ¤¢* i¤¤0¤¤¢ -------—------- 273 come if taxable year ol benchitems treated as from sources without ciary and estate diler . 276 the United States; other in- pmiit-sharing trusts for employees @*8* -·-·----·-·--- -- -----... 274 not taxable ..,, -_,, ,_,___,___ 276 dividends from other than United distributee taxed on amount re- States corporations ... 4 274 ceived, or credits allowed . . *277 personal services without United income from revocable trusts in- Btatcs ... 274 cluded in income of tor-- - . 277 rentals, royalties etc., from prop- where trust income may gnused for erty wit out the United States- 274 beneiit of tor, to beincluded ¤¤¤§¤777o7f7dro§~177&:onorty without tho 277 in computggnhis iueouie ... 277 after deducting expenses, etc. re- corpomtizf eigrmtzd mfmxwy mainderdeemed net income from gm " p D . . 1ts shareholders ,,, · ,___ 277 without the United States .. 274 . . . apportionment or items within and for ¤;¤1>o¤od in ¤dd¤t¤o¤ to corporawithout the United States .. 274 t¤o¤ for --·------------. _ ..-... 277 gmglwwou mmm to United paygent, ctc., same as for income 777 tes ... 274 ------- - -----------------· {mm pu-uic within md partly evidence of purpose, if a mere holding without t United States . - 274 oompony ... -- 277 determination or United States in- 7 dotodod statement of coins. etc-. ro- 777 come 2 4 ----------------------- pim from 4;;-smpol-tation pgrtly meargng of "net income," as here within ond partly without the used 277 United States 274 payment of tax at source of nonresisales of personal dpmperty pur- dent aliens; exceptions 277 ehggod within an sold without rates imposed _______,____________ 278 or77p7r77oduced without and sold 274 interest of unknown ownersincluded- 278 Wl ---------------·------- co rations guaranteeing interest above treated ns part;5 within and y fg;) from tax _________________ 278 partly without the nited States 274 mtg, etc _______________________ 273 union. oto-. trootod no dorivod from interest, etc., of unknown owners- 278 35.% of °°hhU'Y Within which 274 ex;e77ptio77i7 citizen or nonglesidgnt 278 --—--——-·-—--———-——-----— ’en notice o e -- interchangeable meani of words-- 274 7 tc ind. im returns to be filed ot alluincome irom '° “’§“· gm., ,7¥°q“ tc· Y 278 Umm St·*·=· ·¤¤¤=¤ -——-·-·-—- 275 recicignt $2 ‘§’§ani ;e€.;nn ‘‘‘‘ .2 {2;.2 www ¤¤¢¤·¤**·>¤ ¤*·¤¤¤ my be crime ucc uidh reci icncncc m°‘* "*°*‘ "*“‘*’°"”°8 °¤°“’-— - 275 recollectiblep iroiny wit;hno1din partnershipv tax levied 0n1y‘ on indi- 7 8 278 viduals constituting ... 275 _ ’·$°‘§ -·---··· · ·········· : ···· coinputootgon or shares or net in- 777 orodlt ion; rnoogtga  :::;¤7771;¤d77\;y 277 come -- . . · - credits from partnership exemptions, 275 by i'¤6\d%¥-:7:i to Umwd $$8*-28 P°€· 279 ctc ----------------- ---- . ·. ······‘·· ‘ *··"‘··’ t" compugazzggi ornetineorne; gittn, etc., 777 by tgooldontoi oto-. to forolsn 777 D0 ll .----··---------- · ······· 1··:· ·········· estates and trusts property subject to by portporsi bonqfioronoo. oto-. to normal and surtax on inooinc-- 275 foyorsn oo¤ntno¤._ oto --------- - 279 accumulations in trust for future dis- oxooptdono ond 1¤n¤tot¤o¤¤-1 -------- 279 tl-ibution _____________________ 275 redctermination if tax paid above periodical distribution, etc., under credits claimed, etc.; refund general direction .. 275 _ BW ----------— —---; -------——- 279 received din-ingdndminietrntion 275 of noqrnod but not pwd; bond ropoyments by uciary ... 275 quired--; ---—----——--—----—- · 279 M rrr.: ¤·¤·····*··* ·· 2* M- 275 mriciiztiixcikzyimit “2€:"°;; “’° vi ,_.. - . .. ... ev] 7 1 -1 allowance for gifts, etc., without Q¤¤'?d---_ -—---—-—---—-—---—-- 279 limitation ____________________ 276 returns by 1l1d1V1dl18dB---r---:1 .. 280 ndditionnn deduction for current by husband and w¤fo kms todistribution to beneliciaries; re- sotbor ..-... 1 -.-------------- 280 strictions 77 -.77;-777.-77. 276 lgty suordroni oto ---------- ggg discretionary eu ne - 8 l181‘8 ---------------~------ du-gu dgdgtm ______________ 276 gduciaries for designated benefiincluded in net income of benefi- 276* _ _‘ 70778:16% otc -----------------—- gg; C. ..._ ]0lI1 \1C18.1'1% _____...,. ... normality tax credit allowed; addi- for less than 12_ months when actional if income not used for counting period changes-; . 281 paying beneficiary ’s income 276 computation of tax"-: . 7 281 if estate income included with bene- apphcation to capital gain or ficiary’s, proportional share of -- loss and earned income .. 281 credits allowed ,______________ 276 computation for parts of the year, 281