Payment of tax at source where claim filed.. Personal service corporations Cruelty to animals or children, deduction of gifts to Deductions allowable.. 221 218 222 214, 219 214, 215 216 214 214 213 Devise, property acquired by, gross income District of Columbia, interest on obligations of, gross in- 213 come.. Federal securities and obligations, credits Farm loan associations, interest on securities, gross in- Fiduciaries, returns Foreign governments, credits for taxes paid to.. Interest on investments by, gross income.. Gas wells, depletion and depreciation allowance. Gifts, deduction Gross income Gross income, items included Items not included Nonresident aliens Husband and wife, credits Indemnity of withholding agents Interest, deduction Delinquency in payment Gross income Information at source Rate of deductions and withholding Tax paid at source 213 225 222 213 214 211 214, 219 213 213 213 213 216 221 214 250 216, 236 213 256 237 221 Mines, depletion and depreciation allowance INCOME TAXES-Continued. Act February 24, 1919-Continued. Individuals-Continued. Joint fiduciaries, returns Leases, depletion, etc., deductions in case of...... Local benefit assessments, deduction Military forces, exemption of persons in Surtax rate in case of bona fide sale. Section 225 214 215 213 213 214 214 213 214 211 INCOME TAXES-Continued. Act February 24, 1919-Continued. Individuals-Continued. Returns, accounting period changed Estates. Fiduciaries. Necessity and contents Nonresident aliens Partnerships Place for filing Time for filing To whom made Trust estates Understatement in Withholding agents Salaries, gross income Scientific organizations, deduction of gifts to. Soldiers and sailors, income taxable. State obligations, interest on, gross income. Surtax, accumulation of profits to escape Rates. Taxes, credits Deduction Territories, interest on obligations of, gross income.. War Finance Corporation, interest on bonds of, credits.. Interest on bonds of, gross income. War profits taxes, deduction War service, gross income of persons in. Wear and tear, deduction Withholding agents, claims for credits Returns. Withholding tax at source Worthless debts, deduction Information at source Inspection of returns Interest, corporation obligations, information at source. Delinquency in payment of tax Inventories, basis for Licenses, collection of foreign items List, taxpayers Section 226 219 219, 225 223 217 224 227 227 227 219 228 221 213 214, 219 213 213 220 211 222 214 213 227 219 222 228 216 213 213 222 214 213 216 213 214, 220 213 214, 215 217 221 221 214 254, 256 257 256 250 203 259 257 INCOME TAXES-Continued. Act February 24, 1919-Continued. Name and address of recipient of income, information at source Net losses, deduction, redetermination of tax, etc.. Notice, due date of tax Section 256 204 250 Payment, immediate, where taxpayer by acts prejudices collec- Parts of income subject to rates for different years. 206 Receipts for payment 251 Recomputation of tax 250 Refund, credits for excess payments under previous laws.. 252 |