INCOME TAXES-Continued.

Act September 8, 1916-Continued.

Corporations-Continued.

Building and loan associations, exemption..

Business expenses, deduction

Business leagues, exemption

Cemetery companies, exemption...

Section
11(a)

12 (a, b)

11(a)

11(a)

Co-operative banks and telephone companies, exemption.

11(a)

Deductions, domestic corporations

Foreign corporations

Definitions, dividends

Demand, payment of tax

Depletion allowance

Depreciation allowance

Domestic building and loan associations, exemption. .

Educational organizations, exemption

Exemptions.

Expenses, deduction

12(a)

12(b)

10

14(a)

12(a, b)

12 (a, b)

District of Columbia, taxability of income accruing to...

11(b)

11(a)

11(a)

11

12(a, b)

Gain or loss from disposition of property, basis for de-

INCOME TAXES-Continued.

Act September 8, 1916-Continued.

Corporations--Continued.

Mutual employers liability, etc., companies, deduction...
Mutual fire insurance companies, etc., exemption...

Mutual marine insurance companies, deductions
Mutual savings banks, exemption

Mutual telephone companies, exemption

National farm-loan associations, exemption

Notice, assessment

Fiscal year

Payment of tax

Oil wells, depletion allowance

Partnerships, exclusion . .

Section
12 (a, b)
11(a)
12(a, b)

11(a)

11(a)

11(a)

14(a)

13(a)

14(a)

12 (a, b)

10

Penalties, delinquency in payment of tax

14(a)

Failure to file return, etc.

.14(e)

Philippine Islands, taxability of income accruing to gov-
ernment of

11(b)

Pleasure clubs, exemption

11(a)

Porto Rico, taxability of income accruing to government
of . . . .

11(b)

Preferred stock, deduction of interest or dividends on..

12(a)

Gain from disposition of property, basis for determining
Gas wells, allowance for reduction in flow..

5(a), 6

4

8 (c)

9(f)

2 (c)
5(a), 6

INCOME TAXES-Continued.

Act September 8, 1916 Continued.
Individuals-Continued.

Interest, deduction

Deduction of tax at source

Delinquency in payment of tax

Foreign corporations, etc., bonds, deduction of tax
from checks, etc., in payment of......
State, United States, etc., obligations, exemption...
Judges of Federal courts, exemption of compensation...
Licenses, dealers in foreign securities, etc...

Section

5(a), 6

9 (c)
9(a)

9(d)

4,8(e)

4

9(ƒ)

INCOME TAXES-Continued.

Act September 8, 1916-Continued.

Individuals-Continued.

...

Source of income, deduction of normal tax
States, exemption of interest on obligations of......
Officers and employees, exemption of compensation.
Statement, profits and gains of corporations..
Taxes, deduction

.....

Time, filing returns

Trustees, exemption on behalf of cestui que trust..

Undistributed profits, additional tax

United States, exemption of interest on obligations of...

Withholding tax at source

Section
8(d), 9(b-f)
4,8(e)

4

3

5(a), 6

8(b)

7(a)

3

4,8(e)

8(d), 9(b-f)

Life insurance premiums on lives of employees, etc., deduc-
tion ..

Notice to show cause why amount of return should not be
increased. . . . .

Profits or surplus from which distribution deemed made...
Receipts.

Revised Statutes, sections 3167, 3172, 3173, 3176, amended..
Statistics ..

19

Amendment of Revised Statutes, sections 3167, 3172, 3173,
3176...

II (I)

Annuity contracts, exemption of proceeds..

II (B)

Appeal to Commissioner from decision of collector increasing
amount of income