1666
SUBJECT INDEX
Taxes—Continued Page T a x e s — C o n t i n u e d ' Page Income taxes—Continued I n c o m e taxes—Continued Claim of right, computation of tax Insurance companies— after restoration of a m o u n t held Individual accident and health under 1142 contracts, deductions on premiums 808,809 Consumer finance companies, modifiLife, segregated asset accounts, cation of requirements for excapital gains, etc., tax t r e a t emption from personal holding ment 1134-1138 company tax 766 Mutual, t r e a t m e n t of taxable inCooperative banks, definition for tax come; tax r a t e extension 114, 989 purposes 1161 I n t e r s t a t e commerce, taxation by Cooperatives and their patrons, States, extension of reporting treatment 1045 date by congressional commitCorporate normal-tax rate, extension.. 114 tees.. — _ 55 Corporation converting from street Investment credit — 962 railways to bus operations, losses. 1066 Japanese-Americans, awards pursuDeductions— a n t to evacuation claims, excluCasualty losses in disaster areas, sion from gross income 1067 time for filing 51 M u t u a l savings banks, bad debt reCharitable contributions, treatserves 977 ment 1064, 1134 N e t operating loss carryovers 648 Cooperative housing corporation Partnership year, continuation 1067 tenant-stockholder, depreciaPension or a n n u i t y plans, provisions tion allowance 1068 for payment of medical expenses. 1141 Drilling and development costs, opPension plan of Local Union N o. tion to deduct as expenses 1142 435, International Hod Carriers' Enter t a i n m e n t, etc., disallowance,. 974 Building and Common Laborers' Expenses, appearances, etc., before Union of America, qualified taxlegislative body 973 exempt t r u s t 1066 Farmers, for clearing land 1063 Refund of overpayments, additional Judicial reform organizations, conconditions for determination by tributions to.. __ 1068 Tax Court1161 Medical, dental, etc., expenses, inReporting information— crease 1141 Foreign entities 1059 Self-employed individuals, personal Interest, dividends, e t c.. 1053 retirement plan, provisions for. 8 0 9 Retirement income eligible for credit, 831 increased limitation 1199 Small business corporation shareSelf-employed individuals, personal holders, net operating loss 1069 retirement plan, provisions for Dividends or interest paid on certain deductions, e t c.. 809-831 deposits, determination of taxSmall business corporations— able year for deduction purposes. 1199 Election of taxable status, effecDomestic corporations receiving divitive date 1065 dends from foreign corporations. 999 Shareholders, net operating loss, Earned income, exclusion 1003 deduction 1069 E s t i m a t e d declaration, fishermen 575 Stock, distribution pursuant to orders Farmers, clearing land, deduction 1063 enforcing antitrust laws 4 Foreign corporations.. 977, 1006, 1041, 1059 Terminal railroad corporations and Foreign investment companies, sale shareholders, computation 1158 of stock, t r e a t m e n t 1036 United States bonds, qualified purForeign tax credit, separate limitation. 1002 chase plans 826 Foreign trusts, distributions 985 Revenue Act of 1962 960 Gains— Self-Employed Individuals Tax RetireDepreciable property, disposition.. 1032 m e n t Act of 1962 809 Foreign corporations, exchange of Soldiers' and Sailors' Civil Relief Act of stocks in 1041 1940, amendment, tax immunity P a t e n t s, sale or exchange 1045 provisions 768
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