Workmen's compensation insurance funds, exemption.......
Workmen's compensation Acts, taxability of income
received....

World War Veterans' Act, allowances under, exemption.

14, 105

INDEX-APPENDIX

[References are to sections of the Revenue Act of 1926, the Revenue Act of 1924, and the
Revised Statutes, indicated respectively by "(1926)," "(1924)," and "(R. S.)"; and to
articles (indicated in italics) of Regulations 75. For index to Regulations 74, see pages

405-454]

A

Section or article

Page

Abatement of tax, deficiency disallowed by Board
of Tax Appeals ---

Additions to tax, collection of

Delinquent or fraudulent return__

Administrative review, decision of Commissioner

Consolidated net income of__

31

369

Elimination from, of a subsidiary during year__

13(e)

364

13(b)

363

Affiliation schedules filed by parent_
Agency of parent for subsidiaries_

Termination of prior to close of taxable year___
Waivers, applicability of, to affiliated group----

Allocation of payments on consolidated return basis
in event of change to separate returns basis..
Amendment to consolidated returns regulations,
effect of, subsequent to filing of return..
Effect on returns for subsequent years..
Amendments, Judicial Code, section 24..
Revenue Act of 1924-

Section 900-
Section 901.

Section 902_

1000(1926) 392

Section 903.

1000(1926) 392

Section 904.

1000(1926) 392

Amendments-Continued.

Revenue Act of 1926-

Section 1001_.

Section 1104.

Section 1108..

Revised Statutes-

Section 3176_.

Section 3186.

Section 3200.

Applicability of other provisions of law.

Application of Regulations 75..

Assessment of tax, after withdrawal of subsidiary
from group-

Duty of Commissioner

Made in the name of each member of group..
Assignments, claims against United States, effect of
Authority for Regulations 75--

Authorization of subsidiary to parent to file con-
solidated return__.

by transferee.......

913(1924)

396

Board of Tax Appeals-Continued.

Witnesses, authority to summon and adminis-

ter oaths

Fees of..

Bonds, filed by taxpayer with Board of Tax Appeals
to stay assessment or collection of deficiency-
Gain or loss from sale. __

Intercompany, basis for determining gain or loss
on sale

Limitation on allowable losses on sale.
Security for release of tax lien

Bonds or notes of United States, deposit in lieu of
surety...

Books and witnesses, examination of
Bureau of Internal Revenue, Assistant General
Counsel, Assistant to Commissioner, General
Counsel, and Special Deputy Commissioner...

C

Changes in affiliated group during taxable year..
Checks, payment of taxes by...

Circuit Court of Appeals, defined..

Claims against United States, assignments and
transfers, effect of..

Claims for credit or refund, to be filed by parent__
Collection, deficiencies_

16(a)

365

Original tax.......

15, 16

365

Collector of internal revenue, authority to seize and

sell property outside of his collection district__
Authority to summon persons_-

Charges for taxes in assessment lists_

3218(R. S.)

403

Information as to persons liable to tax..
Recovery against, when paid by United States_
Reports of violation of law.
Compromises, authority for...

Sums offered in, deposit in United States:
Treasury-

Congressional committees, investigation of returns..
Consent of subsidiary to consolidated return regula-
tions

Consolidated net income, defined_

Bases of computation---

Credit against net income..

Credit for foreign taxes..

Credit or refund claims, to be filed by parent___
Credits or refunds, deficiency paid, disallowed by
Board of Tax Appeals...

D

Damages, Board of Tax Appeals, frivolous appeals
to_

Courts, authority to impose when review appeal
filed for delay.

Debts due United States, liability of fuduciary.
Priority of..
Deficiency in tax, abatement, credit, or refund

when disallowed by Board of Tax Appeals...
Assessment and collection, decision of Board of
Tax Appeals under review by courts..
Liability of members of group.
Liability of subsidiary after withdrawal.
Notice thereof to be mailed to parent..

"Taxable year,"

loss provisions...

," for purpose of applying net

Terms defined in Revenue Act of 1928_

Delinquency, filing return, addition to tax.

Depletion and depreciation, basis for determining..

Dissolutions, after consolidated return period.

During consolidated return period..

Of parent, effect on its agency.

Distraint, date on which begun.

Property sold under, disposition of proceeds..
Surrender of property subject to--

{

E

Evidence, internal-revenue officers, authority to
take.

Examinations, more than one, authority of Com-

missioner to make_-

Unnecessary-

1105(1926) 385

F

Failure to comply with regulations.

Fees, Board of Tax Appeals for filing petition or for
hearing-

Board of Tax Appeals, for transcript of record
Witnesses in Board of Tax Appeals proceedings.
Fictitious transfers of assets within affiliated group,
limitation on allowable losses. - -