Fiduciaries, liability for debts due United States___.
Filing returns and forms, affiliation schedules filed

Failure to file forms, effect of

Persons qualified to swear to returns and forms-

12(d)

363

Time for filing separate returns for period not
included in consolidated return...

Foreign corporations, when not included in con-
solidated return_

Foreign taxes, credit for..

Forms, Form 851 (Affiliation schedule)-

Form 1122 (Authorization and consent)
Authorizing Commissioner or collector to
file consolidated return on behalf of
subsidiary.

Notice of Commissioner to file and effect
of filing____.

Signature to, in case subsidiary has left

Intercompany transactions-

Losses defined..

Ordinary transactions. -

Sale of intercompany bonds___

Sale of intercompany stock__.

Sale of property-

I

Income, consolidated net income defined..
To be included in consolidated return.

Inspection of returns...

Insurance companies, inclusion in and exclusion
from consolidated return__.

Intercompany transactions, basis of property

acquired through, during 1928 or prior years.
Basis of property not affected by...

Dissolution during a consolidated return period.
Gain or loss not recognized_--

Internal-revenue officers, authority to administer
oaths and take evidence..

Inventories___

J

Joint Committee on Internal Revenue Taxation,
creation of, duties, etc.

Oaths, Board of Tax Appeals, authority to adminis-
ter..--

Internal revenue officers, authority to adminis-
ter...

Internal revenue officers and employees, author-
ity to administer__

Option, of affiliated group to change basis for 1929
returns__

Of exercising privilege to file consolidated or
separate returns for 1929___

Of subsidiary to disregard period of 30 days or
less when income included in consolidated
return....

13(f)

364

P

Parent, agent for members of group for all purposes--
Dissolution of, effect on agency for subsidiaries.

Form 851 filed by..

Incorrectly designated in return..

18(b)

368

Net losses carried forward by.

Return filed by..

Statements and schedules filed by-

Taxable year of parent, considered as taxable

year of group--

Waiver given by parent, effect of..

Payment of taxes, medium of__

Payments, allocation of in event of change from

consolidated to separate returns basis__

Penalties, disclosure of returns..

Failure to surrender property subject to dis-
traint__

False or fraudulent internal revenue claims, etc.

Frauds on purchasers_

Permission to change return basis.

Person, defined____

Philippine Islands, income tax laws in effect..
Porto Rico, income tax laws in effect___
Priority, debts due United States....

Privilege of filing consolidated returns...

Prosecutions by United States, limitation on..
Public records, Board of Tax Appeals, reports of --
Returns...

R

Sales of intercompany stock, basis for gain or loss - -
Dissolution after consolidated return period
considered as sale of stock_

Gain or loss recognized...

Limitation on allowable losses _ _

288

375

33

370

36

374

Sales which do not break affiliation.

Saving clause in event of unconstitutionality..

Schedules and statements for subsidiaries and parent.
Section 141, Revenue Act of 1928____

Separate returns, effect of when consolidated return
required.

For period not included in consolidated return,
time for filing...

Shareholders of corporation, inspection of returns.--.
Penalty for disclosure of return..

State officers, access to returns_ -

Statements of gross income and deductions filed by

34(b)

371

Limitation on allowable losses on sales_

Liable for tax---.

Signature in case subsidiary has left group.

Net losses, can not be carried forward by sub-
sidiary leaving group..

Statements and schedules for, filed by parent_
Waivers, acceptance of from alleged subsidiary-
Withdrawal from group, effect on agency of
parent

Suits, recovery of tax, fine, penalty, or forfeiture,
authority for

Restraining assessment or collection of tax.
Suits and proceedings by taxpayer, limitations upon
Surety, bonds or notes of United States in lieu of

Tax, assessment of..

12(e)

363

15

365

Collection of....

Restriction on assessment or collection of
deficiency, effect when bond filed with
Board of Tax Appeals---

Withdrawal of subsidiary from group, agency of

parent terminated for certain purposes.

Liability for tax. -

15(b)

365

Witnesses, Board of Tax Appeals, authority to

summon and administer oaths...

Board of Tax Appeals, fees of..

Examination of...

Oaths, authority to administer to--

1104(1926)

384

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