INDEX-REGULATIONS 74 [References are to sections of the Revenue Act of 1928 and articles of Regulations 74. Jeopardy assessment.. 273 1182 Uncollectible taxes__ Deficiency disallowed by Board Accounting methods, accrual, interest, Treasury savings certificates_ 88 Nonpayment... 294 Taxable year closed by Commissioner... Administrative proceedings, assessment and collection of Formation of and changes in group.. 712 1928__ Stock ownership changed during year, effect, 1928. Aliens, departure from country, closing of taxable year__ 147 801 Determination of status__. 1022-1026 Employees, duty of employer.. 1026 First citizenship papers, effect... 1023 Head tax, payment of, effect--- 1023 Proof of..-. Immigration laws, effect... Nonresident. See Nonresident aliens. Residence, change or loss of... Determination by status last day taxable period. Seamen, compensation earned on coastwise vessel Status of Transients, status. Alimony, deduction of Exemption---- Ambassadors, foreign governments, exemption of income- Amortization adjustment, gain or loss, disposition of Repossessions, installment and deferred payment 353, 354 Amount of taxes paid during the taxable year, defined.... Estates___. Partnerships Trusts_ Application, laws__. Application of tax, citizens of United States possessions.. Application of Title I... Insurance companies, mutual, other than life.... 208 1001 Appraisals, use in determining values____ 226, 227, 254 Appreciation in value of property, how treated.. 322 Architects' fees, deduction of.. 282 Army and Navy personnel, quarters or commutation, Assessments, corporation against shareholder, deduction Assignees, returns for corporations.. Associations, building and loan. See Building and loan associations. Bad debts, accounts receivable.. Charge-off by order of Federal or State authorities. 151 202 125 In part Examples of Insurance companies. See Insurance companies. Interest, accrued.. Method of treatment, change, application for. Mortgages, uncollectible deficiency Nonresident aliens, deduction_. Obligations of bankrupt. 191 192 193 191 193 1051 192 Recovery after charge off_ 191, 331 Reserve for, deduction__ 23 191, 195 Bankers' acceptances, income of foreign bank of issue Taxable year different from estate_ Trusts, revocable, or income for benefit of grantor__ Benevolent life insurance associations, local, exemption.. Bequest, exclusion from gross income. Income from___. Realty, gain or loss from sale_ Specific, personal property, gain or loss from sale Block, defined.. 256 Board of Tax Appeals, decisions, notices to collector and taxpayer when final 1181 Decisions, review by courts, 1926 Act amended.. 603 When final_ _ 272 |