Real estate agents, information at source, returns. - Receiverships (see also Bankruptcy) Assessment, immediate, distinguished from jeopardy assessment.. Claim with court before decision of Board. Claims, unpaid after termination, collection_ Collector, procedure when deficiency- Deficiency, assessment. Notice of.. Distraint, collection of unpaid claims_ Interest and additions to tax.......... 84 Records, accounting, necessity for maintaining. Authority for requiring. Collectors, taxes credited as uncollectible_ Depreciable property-- Exchanges, corporate reorganization__ Farmers, determination of gross income_ Installment basis of accounting... Inventories_ Merchandising business, requirement.. Necessity for keeping.. Property acquired by gift.. Redemption of stocks, distributions in, taxability. Refunds. See also Credits or refunds. Checks in payment__ 1254 Erroneous, suit for recovery- 610 Tax on income of bridge to be acquired by State.. 116 116 Regulations, authority for.. Consolidated returns, 1929 and subsequent years, 141 Division of 1 Remainderman, depletion, depreciation, and obsolescence. Insurance companies, life, income of 23 201, 221 57 23 121, 130 22 51 202, Other than life or mutual, income- 204 992 Replacement funds, involuntary conversion of property. Replacements, deduction of cost__ Involuntary conversion of property, gain or loss. Reserve funds, insurance companies, life, deduction based on 203 Insurance companies, mutual, other than life. 208 971 Required by law, defined___. Reserves, bad debts.. Cooperative associations.. 103 532 Depletion, based on discovery value, distribution_ Depletion or depreciation, distributions from.... 626 Retail merchants, inventories_ Return, defined_ Personal, loss from sale. Rent, deduction_ Status of alien.. Restoration of property, cost, how treated.. Retiring allowances, gross income__ Returns, accounting period. See Accounting period. Agent of taxpayer. Amended, additional tax, deficiency.. Assignees____ Auditing of, procedure__. Road districts, taxability of interest on obligations of 111, 112 571-580 201 171-173 122 School districts, interest on obligations of 84 Scientific organizations, exemption.. Scrip dividends.... 627 Seamen, aliens, when regarded as residents.. 1023 Secretary, defined.. 701 Secretary of Commerce, certification of special dividend by China Trade Act corporations...– 261 1152 Secured debt laws, payments under.. 151 Securities, worthless, bad debts... 194 Selling expenses, deduction. 121 Treatment in computing gross income.. 55 Treatment in deferred-payment sales of real estate 352 Separability clause of Act_-_- 715 Separation agreement, allowance based on--. 83, 281 Sewer districts, taxability of interest on obligations of 84 Shipowners' mutual protection and indemnity associa- 22, 116 Shipwreck, losses, deduction. 23 171 Ships under foreign flag, exemption of income from__. Smith-Lever Act, taxability of salaries paid from funds available under.......... Social welfare organizations, exemption_. Specific exemption, corporations.. 643 103 529 4 1 261 1153 26 301 203 975 204 993 152 Stamps, trading, subtraction for redemption of... State contracts, profit of independent contractor. State officers and employees, defined... 335 56 643 Exemption of compensation...--- 643 States, inspection of returns by State officers.. States and subdivisions, bridges to be acquired_ 116 Income of ___ Statute of limitations. See Limitation period. |