Taxes-Continued. Income taxes-Continued. Payment if tax not computed by tax- payer -------- .- ..---- ______. Period oflimitations- -_-_-_--______ Personal holding companies, distribu- tions by----------_ __ _ _ __ _ __ - Potash mines, percentage depletion for
-- - - -- -- -- ..-- Public Health Service officers, ex- emptions ----------- _-- ---_ __ Public utilities preferred stock, credit for dividends -------- -_ _ - _ _ _ Railroad reorganizations, nonrecog- nition of loss and determination of basis in case of certain ----- . Returns- Consolidated, privilege extended to certain corporations------- Page 241 75 75 44 689 36 46 Taxes-Continued. Page Payment by check and money orders-_ 912 Playing cards exported for use of armed forces outside continental U. S ., exemption from tax-------------- 73 Powers of appointment, release of, ex- tension of time--------------- 72, 830 Processing and related taxes, appropria- tion for refund of ---------- -- --- 201 Refunds and credits, statute of limita- tions, retroactive effect ----------- 74 Renegotiation of war contracts, special rules as to individuals for 1942 and 1943 ----------- _ -- -- - .------- 90 Revenue Act of 1943 ---------------- 21 Ship construction reserve fund deposits, recognition of gain -------------- 920 Social Security- Nonapplication of automatic increase in- 1944 rate---------------------- 93 1945 rate ------------------ 812, 813 Rates for subsequent years ------ 812, 813 Social Security Trust Fund, appropria- tion authorized ----------------_ 93 Tax Court of the United States, use of commissioners -- _--------------- 72 Unemployment taxes, Federal, credits against ----------------------- 76 Victory tax- Change in rate and repeal of credits__ - 31 Repeal ------------------- . - - - - - 234 Withholding. See under Employment taxes, this title. Taylorsville, Ky., flood-protection works authorized----------------------- 898 Tea Importation Act, appropriation for enforcement---------------------- 552 Tehran, American Legation at, appropria- tion for water supply --------------- 162 Telecommunication Union, Bureau of In- ternational, Radio Section, appro- priation for contribution ----------- 402 Telegraph and Telephone Facilities: Tax on --------------------------- 61 Effective date-------------------- 63 Tennessee: Chattanooga National Cemetery, trans- fer of jurisdiction ---------------- 797 Clinch River bridge, construction and maintenance authorized -------- 921 Great Smoky Mountains National Park, acceptance of land for scenic park- way--------------------------- 19 Memphis, time extended for bridging Mississippi Riverat-------------- 720 National Guard, credit to account of. -- 801 Tennessee River, release of water from, in case of flood danger---------------- 890 50 Individual-------------------- 31, 240 Joint------------------------ 31, 240 Organizations, tax-exempt-------- 36 Wage earners------------------- 240 Rock asphalt mines, percentage de- pletion for-------------------- 44 Spodumene mines, percentage deple- tion for---------------------- 44 Status of taxpayer, determination--- 31 Sulphur mines, percentage depletion for---------------------- -- 44 Surtax- Credits against----------------- 238 Individuals ------------------- 231 Limitation ------------------ 232 "Surtax exemption," definition---- 234 Talc mines, percentage depletion for- 44 Taxable years to which amendments applicable------------------- 26, 231 Timber, gain or loss upon cutting of- 46 Treaty obligations----------------- 53 Trusts- Credits against net income------- 239 Excess deductions---------------- 50 Income for benefit of grantor----- 51 Nonallowance of optional standard deduction------------------ 237 Vermiculite mines, percentage deple- tion for ------------------- - 44 Victory tax- Change in rate and repeal of cred- its ------------------------ 31 Repeal ----------------------- 234 Withholding. See under Employ- ment taxes, this title. Individual Income Tax Act of 1944-- .- 231 Narcotics, application of taxes and tax regulations to isonipecaine-------- 721 Newsprint paper, importation of------ 73 Occupational taxes, narcotics, applica- tion to isonipecaine-------------- 721 INDEX CXV
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