Bonds, foreign countries, information at source as to in-

Amortization of cost of plants, etc., for war uses..

234

War Finance Corporation, interest on bonds, credits.
War profits taxes, credit

236

236, 238, 240

Earnings or profits from which deemed to be made.

201

201

Exchange of property, basis for determining gain or loss..

False or fraudulent returns, penalties.

204

219

403

202

250

Gain or loss on sale or exchange of property, basis for de-
termining ..

202