INDEX. GXIX Income Tac, T€tleII,RevenusAct0f1986— Pnl- Income Tax, TideII,R¢ven1ceActof1928— hn. Continued. · Continued. i " ‘ gros income defined; excluded ; nonresi- credits allowed for normaltax; personal dent aliens, from foreign ships; exemption of |1,500‘if {single condition .................... 25 person- Q-; .... '-` .............. ’ 29 War Risk and rehabilitation al- $3,500 if head of afamil ........ 29 lowances; gnsions ...... - -- - 25 additional $400 each fir minors from do building and loan and depende¤ts_ __` ___________ 29 associations; limit .... 4 ..... - - - - 25 for nonresident aliens, etc., $1,500- 29 rezgials for dwellings furnished to statuzgf _____________ 29 ~ nisters- -l .................. 25 allow on of taxable shipowners' mutual associations; year .......... ff.; .......... 29 limit ..... =- - - ................ 26 in case of death; etc ..,___ ; ______ 30 China Trade Act corporation divi- income of nonresident aliens, etc ...... 30 dends to China residents ..... -- 26 items of gross incomes deemed from individual; Sgtizens tglfd amjougetg United States sources; interest rom u ess ou ' e ni on bonds etc. of resident corpo- States, if s nonresident ........ 26 I rations, étc.; exceptions ....... 30 compensation from States, etc., to dividends from domestic 'co `ra- M-,.°“i§§3¥°°'2i?$I;,’°°‘rra;a"iiI:i2ea 26 €¥2§§’r$§°.;£é7.‘iZ§?¤'€Z€‘-°;i%'°°..r-.’“‘ 30 Siam ¤¤¤1‘¢eS ¤¤iy ..~-·-~----- 26 personal services as United States- 30 deductions in computing net income; rentals, ro alties, etc., from prop- business expenses, including erty in United States}-L-7 ...... 30 traveling, etc ...... - ........... 26 sales of real property in '_United interest on debts ................. 26 States, _ s _______ ; _ _‘ __________ 30 taxes; classes and exceptions specified 26 deductions fiom foregoing to con- lmsinesnsoxosses ....... .--B-1; -6- -_- 26 ` stitute net income ..,,... g .... 30 osses connected wit um- · g jjrcx · - ness; nonresident aliens- - - .... 26 Itemiugcstgeg mg, sales of stock, etc., if similar prop- interest ...... --.L-'-----: ...... 30 erty acqmmd, excepted, etc---- 26 dividends from other than United cggugltx log; not, oqggggfgd mth gg]-Pgg·gti()u3____ _____ __ 31
:::1; compensated 27 S without the 31
basis for determxmi ‘ g deduction-- 27 · °`*`i ``````````` women dsl., if recoverable in ’°2“,¥?$i3L’2°¥l¤“§s{s'3”§t?.i°;§* 31 part ..... _ ........-.e........ 27 sales of real ‘pmpe¤ty· without the allowgmce for exhaustion, etc., of 27 United States-------i---Q--;- 31 l1B1¤0¤— Przporfy ----.-----. ` ` A €XP€¤¤€8 - life tenant an remainderman of ‘ dtsiraigidiilcudeimed nett Pitx‘igoxrx$e de1§:l6gr0p:tr§y-§---- - nm-ga 27 from without the Umted States- 31 s¤¤w:i1¤,¢imb¤r.mm°%¤*¤ .......... 27 epwssssasstletssrsr M 31 gifts to _pub1ic and charitable organi- I-mm abut · · had to azzs-m·*2·; .:·*i·:·*~2:···* Nr ¤m~,,°°’6 °°" *’“ 31 " on un ; ar eterans, ‘‘‘‘ ="r ‘··‘·*·*···‘ r·· l<>ds¤¤. ¢*<>·§·li¤¤i* ·-——·--—-—--— 27 . {wsdl; they`lg1litrd1§¤t:i.1t¥;sm·t1ywlth.” 31 by ¤<>¤r<=¤i<1¤¤¢ ¤¤¢¤¤ii¤¤*¤d —-——- 28 determination aromas éiiéif" ~ U resergzet from real estate sales for 28 mma V _ m` 31 u ure expense_un contract- - - if ""“’{"’ "`It`.`,{{,{,"' {,3 ` of nonresident aliens, onl as to wm Wu? °‘ ~ ’-° " United States sources ofyincome- 28 puny mumut 31 citizens from sources in United · · ’ - ""‘"‘ ’*‘‘‘`°‘‘ stem pomssiom ____________ 28 "°·1°” °f P?”€’“* ‘ §':$'°Y.u£;"` no deductions allowed in computing net °h“°d mum? "° ‘" ut income; for persoltl, .etc., ex- Jithéut md mu 31 pen·°s_P_____-_______________ 28 _ _" ~**‘*·-—·*~·~+·¥—·;*é` ---·--- M condos., permanent improve · ¤¤;,*·e·¤¤·S·· *=¤ www 9* *¤¤ m““}°"t‘· ‘‘‘‘‘‘‘‘ gf ‘‘'’‘` 2 8 · tsmhmmtedgubtilstwmunhg- C · — - -5 -wU _- - - _ — - ros 1111 sx on e . ro 1¤ · ” --- ert? _____ ;__;,’__ff_’ ____ P__?i 28 returmtobe‘fl1edotsI1inccmefrom _ payments for life insurance on em- · Umtod ¤0\¤*¤•¢:-'--- ---- 32 ployees, etc., forbenehtof tax- P°”°“l °“*:fQ°¤ `dam m*Y b° payer ___________ f ___________ gg V m6d"W“h *l¤>!d¥¤¢¤l¤¤¢ ---·-- 32 income from life interest, etc., ac- partnershipr tax; levied `ionly {on indi- quired by ¤ft’gt3_1 ___________ 29 M ‘ vidusls co¤stit¤ti¤¢A;;----“---- 32 credits allowed for normal tar tax paid computation of of net in- dividends from domestic corpo— ` come-; ...... '-----j.‘,-j,i - -,.-- 32 ‘ rations, etc-` --...-.--...-.-.. 29 credits from eidnption, foreign corporations from United etc--;--- ...... J- -- Q - - L -- -’ .... 32 e States sources- ...-.......-... 29 computation of not inoonneglfts; etc., int•restonFedersl•ecurlties ....... 29 not deducted-U----;--,-’ --.. ,- 32
