2978 INDEX. Revenue Act of 1926-Continued. `P•n· Revenue Act of 1926-Continued. Pete. meaning of terms; "-United States"-- - 9 tax on insurance companies ........... 47 "Secretary"; "-Commissioner"; "col- life insurance; domestic; foreign- .... 47 hover" .................. ---- 3 9 gross income defined ....... - .... 47 ‘ftaxpayer"-‘-; ............... ‘--,- 9 ’ not income defined; deductions "military or naval forces of the · allowed-. -’.·.- ...... ; .... ‘ ....... 47 United States"- .............. 10 __ other than lifeor mutual; domestic; "includes"; "including" ...... - .... 10 foreign-----;--- .... - ....... ‘- 48 ·¤·¤·~·= 1~¤<>··¤¤¤--·-4--3 ——-— 4 —-—-- 10 —.."¤°“m‘J;°.§2“3§{L“s%°E;i::;i::;::; 23 general provisions-- - ....... · .... -‘.>- - -— - 10 - deductions allowed .............. 49 meaning obterms- - --o --...-..---.-. 10 administrative provisions ...-.-.--.-. 50 dividends; distribution of corpora- returns ·-by corporations of dividend tion £)r;:>sfits construed---------- - _ 10 i ‘ payments ..-...-----....-.... 50 gain or ; basis of determining , by brokers .-..-. ;- ...-...--... ;- - 50 amount--;}-.f, ..-... r.----,.- 11. ;>firg°ormak1;{;>n at sorigce ..--- E) -... 50 ~ recognition , I rom or ex- ‘ - ‘ ; ’ o pu 'c reeo ; open in- changes- .... 4-- --.-.-. - ...... 12 - spection on order of the Presi- degletion and depreciation after . _ dent; certined copiesto be fur- ebruary 28, 1913; before March ·~ ` - nished; fee for-;-‘---; .... --;-- 51 _ V 1,1913 .....-- -L------L-·---- ` 14 inspection by Congressional com- - * depletion of and; gas 4 mittees in executive session; by ~ wells .... · .... J .... · -_--4; .... l 16 agentsot, ste--1-4-;-/-1-4 .... 51 inventories; use o£,»to determi·ne:in— State oflicers; shareholders of cor- V‘ 0011194*.;-L ..... ;.*.--L;-;---LL 16. _ · ‘{pOl1»€i0!18-';--;[-;Q`---; ........ 5]. _ net loses; items considered as---;-- 17· l ~ list- of income -taxpayers to be · computation of tax; for fiscal years; for ~ _kept in oollector's oiliee--1 -·. -- - 52 _ ~ > oalendar·yeat*s=-;·;--‘-- .-... ‘----.~= ‘ 18 _ _ Eublleation ofstatisties --.. <---1 .....- 52 - capital gsinsandglossssg methodof éde- _ * ’ ollection of foreignitems---- --..- ;-- 52 _, - »tei·mlnlng-;·.-;---;-i------;·-- Sl 19 taxatiomot citizens oi~<United Staten
tax leviedon--------_--6----;;L-- 20 l= possessions; ex-
_ 88l'D&.?`iIl061I1$}'&!$00D§tYUBd;:-;‘--;- 20Q ··==¤cepted;;_;;;-&’QU..‘-;-;----;-1-- 52 i »= credits allowed forgets- income tax; - - 21; _ in *Porto·Rloo; Islands- - - 52 individualincomstakr- ...... ‘ -;1;-L.‘-i —21$ - i`B1‘0SB·i·*0Ul118"!1'0Q wi the United __ uor1as.l;*nos:•esidsnt·aH•as------;;-- 21; possesdsai‘$é•tg-med----- 3 53 y surtax;mines,ciland gas`wells::;--, 21 ‘ Virgin Islandsnot incl -4.;--‘--- '53 = — netincomedehued----------;--;»;- 23 _ credit allowed China Trade Acteorpo- _ de£ned;-- ;-.·-;-_.~-·i-- 23 ·“’ rations ..-... ‘ .;;--;-;--;;--4;--- 53 '>· i ‘ notiiieltrded--4;;---‘-L-;-- _ 24 I _ time for? ying income taxa; by in- nenrssiilent diensgl-;=.---3:.---1 · · ¢ 26 Tv staginentsgz- .... - .-..... { ..-. 54 ,_ dedoetiens>a1lov•sd--·;-u;---------- 261 examinatioao! returnsanddetuymmm ` ‘ “;'i.L“2‘u‘°€.3°?”“i ·**i 33 sa “°:£‘ u 22 c ' ow ; ami enem yi -;· 3 _ e or un lcv aymsn -;-1-- X netiihcome olmdriresldenilaliem hdm= · ·¢ Wissessment and deterxnation of deli-
· - — United u--·1·;--L-- 30‘ oiescles..‘;->.;-.·---- ---.... ~--c- 55
_ wledueiio ;-items fromiwithcutqths 1 additions to tsx~·in= cass of deticiency _·{ j - Uaitesisnuss-·;-·-:1-3 .... -·s--- 30 i' by negligence; orfraud- - ..-..- 57 u allocation ji! *®0l'l>#iVNhil and » in one of elmqiuency; .... ’.--`---,-- 57 _ without the·U¤ited·fStHtes1t;»- .— · 31, time limit for assessing and paying in- _ asmesabeiaolpartnerbhlpsl JJTQQLL 32 · ·opmetaxes;---;·-6 .--. ;---,----- i 58
estates-and·»tnmts,-.--—---;,_.4;;---, 32 X jeopardy IBSGBHl8lIB;;-.i--;--L--- 59
evasidntof sink byincorposaftion-- 34 '· transferred assetsu-;-L--:----. -..-- 61 _ V p¢yment=oMa1*at#sssxies-··;=£-;-;·;-- 35 iiduciarles.-----.;;;;;.---;--.~ ....- 62 ~ _ creditfortaxes-paitl;`1-*-L-4--4;--1-- 36* bsn¥krupt¤yaud1¤ece!verships;------ 62 i indiylduils,--l-----sy- _ 37 » Id0l'_'[)l'i0I'A6t8-LQ-J-Q;-·;:.--; .-..- 63 I by ‘ memes----e--;---------; · 37 al1owaneeotoreditsand·xetunds-.. .-.. 66 i — by iiduciades-------- .-.. -1; ...... 37 ~ —`¢10BiI1g· of taxable year by Commis-
for lesethan anyear- .... _--i---·--;- 38 ’ —*sioner .... ---- .-..-......--.- 68
p time andplaee for Qing---- - - - -3- - 39 · title in elfect January 1, 1925; excep- corpora tar ...... -.--·,;-- , 39 _ _ tions-.-4 ................. ---- 69 2;%* meagéigaf ‘‘‘‘‘‘‘‘‘ T * ‘ ‘ ‘ TITLE Visrari uz--. .---....-.-. -- 69 gressI§eo2rne—dd5$ieti;--._----;--o--- { 41 deinition of terms ......-......-.-.- 69 dedudtionsallowsd ..-..... e;-----; ‘ 41 rates imposed on value of net estate items not deductible ............ l - - 43 transferred .... - ............... 69 credits allo•wed· -..9---;--; .... , .... ° 43 credit allowed for tax paid to States, paymentat source- ............ - - - 43 etc--~ ...-.....-... - -- - -‘- ..-.- 70 credit for taxes paid by- ........... 44 determination of gross estates ..,.-- 70 retiu·ns ....-. 1 ..---.- i, ......... ,. -v _ 45 not estates -.-....-..-.-..--.-.. 72 consolidated, of amliated corpora- deductions allowed residents; non- ’ EOD! ....... - .... · ...·.. - ,.4--sjL 46 I'£d€I1¤.a--J-·-;Q .... ; ....... 72 time and place for filing---- - - .... 46 - returns by executor -.-.. - ......-... 74
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