INDEX Taxes-Continued. Excise taxes-Continued. Floor stocks refunds on designated articles----------------------- Government exemptions, certain, con- tinuation of power of Secretary of Treasury to authorize----- Jewelry, exemption of certain mechan- ical pencils ------------------ Motor vehicles, repeal of use tax ---- Telegraph, telephone, radio and cable facilities- Applicability of tax rates -------- International organizations, ex- emption ------------------- Transportation of persons and things, international organizations, ex- emption -------------------- War taxes, "rate reduction date", definition -------------------- Wines, floor stocks refunds on ------ Foreign insurance companies, credits against net income -------------- Gift tax, certain discretionary trusts, years to which applicable-------- Guns, small-game, transfer tax on; manufacturers' and dealers' tax--_ Income taxes- Aliens, nonresident, credits against net income- . -_ --- -_ _-__ -__ _. Corporations, decrease in surtax_ - - -- Employees' trusts, taxable years for which deductions allowable-_ Fiscal year taxpayers ----- _ _ _- __ -- Indebtedness, extension of treatment of income resulting from dis- charge of ------------------- International organizations and em- ployees, exemptions------------ Military personnel, additional al- lowance for...-----------...-- Credits or refunds for 1941 and 1942----------------------- Years to which applicable .- - - -- - Naval personnel, additional allow- ance for---------------------- Credits or refunds for 1941 and 1942----------------------- Taxable years to which applicable_ Normal tax- "Exemption," definition of ..--. . Exemptions, allowance of--------- Credits against net income ----- Individuals-------------------- Philippines, Commonwealth of the, employees, exemptions ------- Pre-service earned income, deferment of tax attributable to----------. Service pay for commissioned service, deferment of tax attributable to- Page 575 576 532 575 576 671 671 576 575 570 264 531 559 568 673 570 574 670 571 572 572 571 572 572 559 558 559 557 670 572 572 Taxes-Continued. Income taxes-Continued. Surtax- Corporations, decrease ---- _ _ _ _ -- Individuals- .. .------ -------- _ Limitation---- --------------- Tax table, individuals with adjusted gross incomes of less than $5,000_ War losses, extension of time for claiming credit or refund with respect to--------------------- Withholding. See under Employ- ment taxes, this title. "International organization", definition of, for Internal Revenue Code ---- International organizations, immuni- ties---------------------- ---- Philippine Islands, covering of proceeds of certain taxes into general funds of Philippine Treasury ----------- Powers of appointment, time extension in connection with release of ----- Processing and related taxes, appropria- tion for refund of -------------- Property taxes, international organiza- tions, exemption---------------- Railroad, etc., companies operated in D. C ., taxation of rolling stock -. . Revenue Act of 1945----------------- Social Security, nonapplication of auto- matic increase in 1946 rate ------ Tax Adjustment Act of 1945 --------- Tax Court of the United States, time for filing petitions --------------- Withholding. See under Employment taxes, this title. Taylor Creek, Fla., improvements to Lighthouse Service depot, examination and survey authorized ---- _ -_ _ -_ _ - Taylors Landing, Md., examination and survey authorized-------- _ __ _ .- -. - Tea Importation Act, appropriation for enforcement -------------- ___ .__. Teachers' Salary Act of 1945, D. C -- - - -- Amendments -------------- __._____ Telecommunication Union, Bureau of In- ternational, Radio Section, appropria- tion for contribution--------------- Telegraph, Telephone, Etc., Facilities: International organizations, exemption from tax on -------------------- Tax rates, applicability ------------- Tennessee: Montgomery Bell Park, conveyance of railroad right-of-way, authorized-- Nashville, Federal office building, appro- priation for acquisition ----- .. .-- Preliminary examinations and surveys of rivers, etc., authorized - _- - - - - - CIX Page 568 557 558 560 673 671 669 577 264 62 671 610 556 576 517 673 28 26 366 488 502 175 671 576 622 638 31 -- 7--
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