INDEX. cxxvu Insurance Companies, P¤8¤· Insurance, Military and Naval War Risk, Pmbusiness of life insurance companies appropriation for ..,._._... - . 533, 1212 defined . t---, 288 Insurance Policies, Property, tax on income of life, in lieu of cor- stamp tax on, issued by foreign corporation tazres 289 poration, etc., not signed by domestic; foreign ... 289 agent in United States . 336 ¤¤¤r¢<=>S of gross mcqme 289 Insured Mail, Postal Service, reserve fund required by law, of appropriation for indemnity for lost, _ BISSBSSIHBHE insurance, .._.. 289 domggtic _____________________ 88 net mcome_of life, means gross income, Inter-American Committee on Electrical less interest exempt from tax--- 289 Communication, reserve fund for weekly assessment deiciency appropriation for expenses of _ _ payments 289 representation at meeting .. 170 dividends from domestic and foreign sum authorized for delegates to meet- ¢0l‘p0r&tions . _. 289 ing of, at Mexico City . 112 amount reserved for deferred divx- appointment of delegates, disquali- _ dends ... 289 iications, etc - 112 investment expenses paid; limit . 289 Inter-American High Commission, real estate taxes, etc., paid on in- appropriation for expenses, United tcrests of a shareholder .. -- 289 States section ,.,_. 213, 1022 exhaustion, obsolescence, etc., of for expenses, United States section, _ property . 290 additional, 1925 .. 710 interest on debts; exception ---- 290 Interest, specihc credit of $2,000, if income allowed in judgments in Court of less than $25,000; limitation, if in Claims, and any court, on claims excess ... 290 for erroneous collection of taxes, limitation on deductions for real etc., since Act of 1921 . 346 estate taxes -- 290 on credits or refunds of erroneously determination of income of foreign collected, etc., internal revenue companies from United States taxes 346 sources -- 290 Interest and Sinking Fund, D. C., tax on other than life, ·in lieu of cor- appropriation for payment ... 545 poration taxes . --- 290 Interior Department, domestic; foreign .. - ... - 290 appropriation for Secretarf, Assistants, sources of gross income .. -- 290 , and office personne 391, 1141 net income .. - -- 291 salaries limited to average rates uninvestment income .. 291 der Classification Act ... 391, 1141 underwriting income . --- 291 if only one position allocated in a computation of premiums earned on grade 1141 insurance contracts . -- 291 restriction not applicable to clerilosses incurred on insurance con- cal-mechanical service .. 391, 1141 tracts .,.., - . 291 no reduction in fixed salaries--- 391. 1141 expenses incurred . ..- 291 transfer permitted without reducdeductions allowed in computing net tion of salary . 1141 income; business expenses -- 291 payments under higher rates perinterest on debts; exceptions . 291 mitted 391, 1141 domestic and foreign taxes; ex- clerk to be designated to sign land · ceptions ._. - . 291 patents ... 391, 1142 losses incurred ... ..-- 291 chief clerk to be chief executive bad debts ___...,.. - 291 officer, may sign official papers, dividends from corporations; of etc ... 391, 1142 foreign corporations from busi- for contingent expenses;private propness in the United States -- 291 erty amages .. 391, 1142* exhaustion, etc., of property .. 291 {Of Stationery, GCG .. 392, 1142 specific credit of $2,000 if income for law books, etc .. 392, 1142 less than $25,000; limitation, if _ for storage for Patent Office models, in excess ... - . 292 ctc .. 392 limitation for foreign corporations minor purchases; limitation"- 392, 1143 no duplication permitted . 292 for expenses, inspectors, etc.; per diem biljg of interpleader may be filed by, limitation - 392, 1143 in district courts where claimants for printing and binding for . 392, 1143 are of different States . 976 size of annual reports limited-, 392, 1143 deposit of amount in registry of for personal services, Solicitor’s court _______... -- 976 office . 393, 1144 jurisdiction, if policy not assigned"- 976 for General Land Office . 393, 1144 if policy assigned ... 976 for maps .. 393, 1144 if payable to a beneficiary, etc 976 oEice of surveyor general abolif bene’clciaries residents of different ished 1144 districts _,_,.. - .. 976 for public lands 393, 1144 ful] power of court _,.. - ... 976 consolidation of offices of registers Insurance Department, D. C., and 1’0O€lVOI‘S .. 395, 1144 appropriation for salaries . 542, 1219 for Indian Aiiairs Bureau- .. 396, 1146 Insurance, Llilitary and Naval (see also for Pension Office ...,.. 414, 1164 World War Veterans’ Act), for Army and Navy pensions 414, 1164 provisions relating to ,,...,.. 624 for Retirement Act expenses . 414, 1164