Section Article Automobiles, damage, deduction as loss__ Expense of operating, deduction__ Pleasure vehicles, depreciation _ _ Professional men, expense deduction.. Avoidance of surtaxes by corporations_ B Bad debts, accounts receivable_.._ Bonds and similar obligations worthless_ . Charge-off by order of Federal or State authorities. Deduction_.-. Examples of._ Insurance companies. 23(k)-2 See Insurance companies. Method of treatment, change, application for.. Mortgages, uncollectible deficiency Interest, accrued___ Nonresident aliens, deduction__ Obligations of bankrupt. Recovery after charge-off___ Reserve for, deduction_.._. Reserve method, option to use. "Bank," defined__ Bank affiliates, credit against net income.... Surtax, improperly accumulated surplus_. 102 p. 496 102-4 14 14-1 Bank of issue, foreign central, income of Bankers' acceptances, income of foreign bank of issue from_. Jeopardy assessment__ Benevolent life insurance associations, local, exemption. Bequest, exclusion from gross income.. Years other than taxable year 273-1 272 Membership___ Organization and procedure_ Overpayments found by. pars. 6, 7, 8 pp. 475-476 Effect as to credit or refund.. Petitions to, bankruptcy and receivership cases_. 273, 322 273-1, 322-7 Notice to Commissioner of filing 322-7 Review of Board's decision by courts__ 272-1 Preliminary examination__ Transferee proceedings, burden of proof par. 13 p. 479 par. 12 p. 478 Venue... par. 12 p. 478 Witnesses.. Boards of trade, exemption.... pars. 14, 15 p. 480 par. 9 101 p. 477 101(7)-1 Capital gains and losses-Continued. Insurance companies.. Limitation on.. Personal holding companies.. Short sales_ _ _. Capital investment, interest on deduction_ Capital stock, acquisition or disposition of, by corpora- Carrying charges, adjustment when gain or loss, disposition of property. 113 113(b)-1, 113(b)-2 Casualty, deduction of losses_ Cemetery companies, exemption. Cent, fractional part, how treated_ 56 56-3 Closing of taxable year by Commissioner (see also Taxable year)- Clergymen, contributions received by, gross income.... 3 par. 25 p. 484 311 311-1, 322-8 146 146-1 Commissioner, defined. Commissions, deduction_ Executors, deduction. [274-2, 312-1 1001 23(a)-1 Gross income.. Community chest, fund, or foundation, exemption_. Community income, earned income credit_ Commuters, fares, deduction_. Compensation, alien seamen, earned on coastwise ves 24-2 22(a)-2 44-2 |