2 100 INDEX. Income Tu, 1918-Continued. P¤8¤- Income Tax; 1918—G0nt.inued. Pagepayment of tax at source of income of non- deductions allowed m computing corporaresident aliens; exception .. 1072 tion net income; business losses . 1078 gutemst to unknown owners . Z .. 1072 worthlessgebgn. EA y corporations etc., guaranteexng in- tax·pa.i 'vi en . 8 torestfmo cl tax": . Z ., 1072 allowance for exhaustion, etc., of propexemption where u0t1cc of inchvulual crty .. 1078 exemption iled 1073 amortization of cost of plants, vessels, returns, cbc., required z ... . 1073 etc., for prosecution of the war . . 1078 liability, indemniticaucn, etc .. . 1073 redetcrmination of tax, etc., in three recipient to make returns of income . 1073 years; credits, etc., for overpay- if tax paid by recipient not recoverable ments . . 1078 from withholding agent .. ._ . 1073 allowance for degilgtion, etc., of mines, credit for taxes on income, etc., pmd by oil wells, tim r etc.; basis 1078 citizens to foreign country, etc . 1073 if acquired before March 1, 1913 .. . 1078 by residentsto United Stamspomeasions. 1073 if discovered by taxpayer after March by alien residents on foreign income; 1, 1913, etc ... - 1078 condition . 1073 addiuoua.1 for insurance companies . 1079 by panama and benoticiarics at estates. . 1013 imuing golicics on weekly payment redntermination, atc., of taxes paid; re· plan, r life, etc .. 1079 fund, ctc .. 1073 further allowance to mutual marine · if accrued but not paid; bond, etc 1074 insurance companies. .. 1079 evidence of foreign income, etc., ro- furthertoothor mutual companies, required .. _ ... 1074 turning gpremium deposits ... . . . . 1079 returns required of individuals lisving hx- ioengqin 191 Afmm inventory de recistion abloincmne ... . .. ,. 1074 I or rebates paid, if claim lilpad.. . 1079 by agent, guardian, ctc ... 1074 redefarminauou and action on claim. . 1079 garmmhips. .. 1074 if no claim filed but loss sustained; reduciaries; conditions . 1074 · determination, ctc . 1079 _1 when accounting period changed; ac- foreign corpomtiom, of designated items 1080 counting . ;. 1075 items not deductible, same as to indirate of tax; credits, etc .. 1075 viduals ... . ... 1080 time for filing, with collector of district,. 1075 credits allowed for tux on corporation ininc·1¤¤as_0f tu if, undcratimated .. 1075 comes;inwrest on Federal securities, Appeal to Commissoncr . . 1075 etc .. . 1080 corpomtiozns; nie on net income, in lieu of for excem pgofits d .. :. . . : . 1080 formertax, {or 1918 1075 computauon for year cnding m thereafter . 1076 1918 . . . . ._ . 1080 tnmsportstionsystems under Federal con- domestic coaporamnn, of $2,000 ,,_,_ _ . . 1080 tml, proportions as of former laws. . . 1076 tax withhel at source, on incomes of iqroxgemizauons exempt- labor, etc 1076 eign coxgomuons not in business m mutual savings bmlm . 1076 United tates . 1080 fraternal beneficiary societries, etc . 1076 credit to domestic corporation for income, building amociauons, cooperative etc., taxes paid abroad .. . Z . 1080 banks . 1076 redatarmimtion, cbc., of tum psud; remutual cemetery companies .. 1076 fund, etc .. - -: ... 1080 mligicm, etc., organizations. . 10*/6 if accrued but not pond .. 1081 busmes leagues, etc .. 1076 evidence of iomgn mcomo, ctc., nociviclcaguesioraocislwwllixro ... .. 1076 qmgod. . .. 2.- 1081
dub; ...,... 1076 pmpomon allowed for Escal year ending
local mutual asociztious. 1076 in 1918 ... 1081 anociations for marketing of mutual returns required from corporations .. . 1081 farm products, etc . 1076 from agents oi foreign .. 1081 trustees for exempted organizations. . . 1076 from receivers, etc. ; collection of tax 1081 Federal land banks and farm loan accounting .. - . . 1081 nsccmtions 1076 made for part of year; reduction, ctc 1081 personal service corporations . 1077 from adilmted corporations . ... 1081 not mgomc defined . . . 1077 amemment, if organized after August . gmas mpomc, sources as defined for indi- 1, 1914, on income from Government yldusls ... 1077 contracts ctc., between April 6, life msumngo companies; deductions 1077 1917, and, November 11, 1918 . . 1081 mutual nganncmsuramco companies; de- computation of amemments; credits, _duc¤on¤ ... 1077 em., limited .. 1082 fom? _ c0r§;stion¤, from sources in aililiated companies defined; credit for _ mted tes. .; .. 1077 taxes etc.; limit .. 1082 deducuons allowed_ m comguting cor- time for {lling; with collector of district, poration not mcomes; mines; ex- eu; ..,,..,,.,,.,...,,, 1082 penses ... . 1077 tax payable in installments, except pay- interest 011 debts; exception 1077 ments at source .. . ... 1082 foreign corporations, m United States. 1077 every three months . . . 1082 taxes, classes andpxceptions specified. . 1077 extension of Ent installment . . 1083 foreign corporamons .. 1078 interest if unpaid when due 1083 guaranteeing interest ima of tax, ex- whole amountifiznstallment not pa.id.-- 1083 cepted 1078 in a single payment optional, etc ... 1083
