Hail, cyclone or casualty insurance companies, mutual,
farmers', exemption - - - -

Harbor districts, interest on obligations of

Hawaii, compensation of teachers..

103

84

-116

Head of family, defined__

292

Personal exemption_

Head tax, payment by alien, effect on status__

1023

Hearings, deficiency in case of bankruptcy and re-
ceivership. -

1192

Protests, tax determination_.

451

Identity of income, loss of when distributed by corpora-
tion____

Identity, loss of

Taxable year, not includable in other years..

Income from sources partly within and partly without

United States, computation__-

Sale of personal property.

Transportation services..

Income from sources within United States, bankers'
acceptances, foreign central bank of issue_
Compensation, personal services__.

Deductions, allocation__

Dividends..

Information at source (see also Withholding tax at source) -

Payments regardless of amount_

148

Section

Article

Information at source-Continued.

Record owner, dividends..

Returns.

United States, payments by-
Withholding agents..

Inheritance taxes, by whom deductible..

Initial payments, defined....

Injuries, employees, compensation, deduction_.

Injuries or sickness, compensation, exclusion from in-

Examination, defined_.

Executive departments of United States Government.

Executive order governing..

Heirs or next of kin of decedent..

Husband and wife_

Individuals.

Partnerships-.

Provisions of law affecting_

Regulations approved by President_

Shareholder of corporation__

State officers_.

Treasury Department officers and employees...
Trusts...

Use in legal proceedings.

Where made..

! ! ! ! ! ! !

Insurance companies-Continued.

Taxes, assessment and collection.

Underwriters, reciprocal, deductions, special_.

Insurance fund, State workmen's, exemption of income__
Intangible property, depreciation allowance__

Interest, accrued, bad debts__

Deduction.. -

Deficiency

Insurance companies.

Judgments..

see Insurance companies.

Jeopardy assessment of tax, assessment_

Liberty bonds, taxability.

Mortgage, deduction__

National farm loan association, taxability.

Nonresident aliens, deduction__

Obligations of State or subdivision, exemption_

Obligations of United States, credit against net in
come, corporation _ _

Credit against net income, individuals.
Exemption--

Obligations of United States possessions, exemption
Overpayments _ _

Ownership certificates. See Ownership certificates.
Proceeds of insurance, gross income__

Promissory notes secured by mortgages to Federal
land banks.

Receiverships, claims against

87, 89, 90
141

85
1051

84

301

291
87-90

87

22

82

22

85

Shipowners' mutual protection and indemnity asso-
ciations

116