Taxes-Continued. Income taxes-Continued. Beryl mines, percentage depletion for- Capital gains and losses ---------- Children, services of ------------- Clay mines, ball and sagger, percent- age depletion for ------------ Coal mines, percentage depletion for- Corporations- Adjustment of capital structure -- Affiliated, deduction for losses on securities in--------------- Consolidated returns privilege, ex- tension to certain ---------- Contributions to veterans' organi- zations-------------------- Insolvent, gain or loss on reorgani- zation -------------------- Liquidations, recognition of gain-_ Cost-of-living allowances, civilian of- ficers and employees of Govern- ment stationed outside conti- nental U. S ., exclusion from gross income ----------------- Credits, reduction in case of short year, limitation ------------ Credits against net income--------- Aliens, nonresident----------- Estate or trust -------------- Jeopardy------ ------------- Tax-free covenant bonds--------- Deductions- Bad debts ------------------ Blind individuals .--- --- --- --- -- Bond losses------------------ Business operated at loss for 5 years, disallowances --------- Charitable contributions---------- Corporate contributions to veter- ans' organizations ----------- Federal excise taxes, denial of certain--------------------- Medical, dental, etc., expenses- .- - - Optional standard deduction------ Stock losses-------------------- Deficiency, definition of --------- Dependent, definition of ---------. Dividends paid on certain preferred stock, credit for-------------- Earned income- Credit, repeal of--.--------.----- Definition f ------------------- Sources without U. S------------ Employees' trusts, taxable years to Page 44 236 235 44 44 43 35 50 35 41 40 46 31 238 239 239 239 239 35 36 35 48 236 35 34 236 236 35 245 239 36 31 32 32 which certain amendments ap- plicable ----------------- 830, 831 Estates, trusts, etc. - Credits against net income-------- 231 Excess deductions- ------------- 5 Taxes-Continued. Page Income taxes-Continued. Estates, trusts, etc.- Continued. Nonallowance of optional standard deduction ----------------- 237 Estimated tax of individuals- Declaration -------------------- 242 Payment--------------------- 243 Penalties in connection with- 37, 244, 245 Special rules _-- ----- ------ ----- 244 Feldspar mines, percentage depletion for---------------------
44 Fiscal year taxpayers-------------- 32 Flake graphite mines, percentage depletion for-- --------------- 44 Fluorspar mines, percentage deple- tion for--------------------- 44 Foreign subsidiary, taxes of--------- 49 Foreign tax credit, limit on--------- 49 Gains or losses- Corporate liquidations, recognition of gain--------------------- 40 Corporate reorganizations, adjust- ment of capital structure --- 43 Federal Communications Commis- sion, sale or exchange pursu- ant to orders of--- --------- 44 Railroad reorganizations---------- 46 Reorganization of certain insolvent corporations --------------- 41 Timber, cutting of--------------- 46 Government officers and employees, civilian, stationed outside con- tinental U. S ., cost-of-living allow- ances excluded from gross income- 46 Increased income, repeal of certain provisions ---.-- --- --- --- --- .. Insurance companies, mutual fire --- Inventory, last-in first-out- ... -- -- Lepidolite mines, percentage deple- tion for----------------------- Marital status, determination of---- Metal mines, percentage depletion for Mica mines, percentage depletion for_ Military service, residence or domicile for tax purposes-------........ Minerals, percentage depletion for certain --- __---............ Mustering-out payments, military and naval personnel, exclusion from gross income--------- .--- ---- Normal tax- Credits against---...------------ Individuals ---- _- ---- ----- ---- _ Organizations, tax-exempt, annual returns by-- _- -_
Overpayments, claim for credit or re- fund on account of war losses__- Partnerships .- -- - - -- .
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73 52 34 44 238 44 44 722 44 33 238 231 36 831 238 INDEX CXIV I - i
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