Checks in payment_- States, tax paid by bridge company- Regular dealers in stock or securities, defined.... iii Regulations, application to special classes of taxpayers_ Consolidated returns, authority for, years begin- Division of.... 112(g)-6 44-1 54-1 113(a)(2)-1 24-4 115 115-9 States, Territories, etc., tax paid by public utility Retroactive. Scope of When law is changed- "Reinsurance reserves," defined.. Religious organizations, exemption---- Remainderman, depletion, depreciation, and obsoles- cence. Rent, crop shares, gross income_ Deduction_._. Reserve funds, insurance companies, life, deduction Involuntary conversion of property, gain or loss- Insurance companies, mutual, other than life....... 207 Reserves, bad debts__ 23|{ Cooperative associations_. 101 207-1 23(k)-1, Depletion or depreciation, distributions from___ 115-6 Returns-Continued. Brokers, information....... Change of accounting period.. Citizens abroad, time for filing. Consolidated, China Trade Act corporations_ Corporations, domestic, income from United Foreign corporations.. 238 141-3, 141-4 Privilege to file.. Salvage, depreciation and obsolescence allowances Losses reduced by----- Sample rooms, expense deduction___ 23(a)-2 School districts, interest on obligations of 22(b)(4)-1 Scientific organizations, exemption. 101 101(6)-1 Scrip dividends__ 115-7 Scope of regulations__ 1-1 Seamen, alien, compensation earned on coastwise ves- Separation agreement, allowance based on_- Sewer districts, taxability of interest on obligations of_ Shareholders, contributions to corporation.. Individual, corporations, sales between, losses__ 802 113(a) (10)-1 44-2 22(b) (3)-1, 22(b) (4)-1 22(a)-17 22(a)-1 23(e)-1 Taxes paid on stock by corporation___. 23, 203 Shipowners' mutual protection and indemnity asso- 211–7, 231–2 Sinking fund, income from___ Social welfare organizations, exemption_. 101 Special classes of taxpayers-- 4 Special dividend, China Trade Act corporations_ 261 117-6 22(b)(4)-1 42-5 State officers and employees, exemption of compensa- 116-2 States, income of, exemption_. 22 years beginning in 1933__ Obligations, interest, exemption_. States and subdivisions, bridges to be acquired by- Refund of tax paid by bridge company. Statute of limitations. See Limitation period. "Statutory merger or consolidation”. Stock, bonus, constructive receipt by employees. Pension or profit-sharing trusts, employees' Defined__ Losses, limitation on deduction, partnership Received as stock dividend, gain or loss from sale. |