Transportation services, foreign corporation, income
from sources within United States..

Traveling expenses, deduction_.

Treasury bills, bonds, certificates of indebtedness, and

notes, interest, exemption__.

87

Treasury bills, losses from sale of, deduction_.

171

Validity of Act, separability clause..

1112

Value of property; effect of value for estate or inheritance

Violation of internal-revenue laws, limitation on prosecu-
tion...

1108

Warrants, State or subdivision, treatment as income..

56

Tax-free covenant bond, exclusion from income.
Workmen's compensation insurance funds, exemption___.
Workmen's compensation Acts, taxability of income
received__.

World War Veterans' Act, contributions to special fund
under_

INDEX-APPENDIX

[References are to sections of the Revenue Act of 1928, the Revenue Act of 1926, the Revenue Act
of 1924, and the Revised Statutes, indicated respectively by “(1928),” “(1926),” “(1924)," and
"(R. S.)." For index to Regulations 77, see pages 371-418]

Board of Tax Appeals-Continued.

Witnesses, authority to summon and administer

oaths_.

Fees of

Bonds, filed by taxpayer with Board of Tax Appeals
to stay assessment or collection of deficiency-
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 Coun-
sel, Assistant to Commissioner, General Counsel,
and Special Deputy Commissioner..

C

Checks, payment of taxes by.

Circuit Court of Appeals, defined.

Claims against United States, assignments and trans-
fers, effect of_

Closing agreements__

Concealment of assets in connection with___
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.)

369

Duty to make return where none made by tax-
payer...

Extension of time for filing return (other than in-
come tax returns).

Information as to persons liable to tax. __

Recovery against, when paid by United States__
Reports of violation of law.

Compromises, authority for...

Concealment of assets..

Sums offered in, deposit in United States Treasury-
Congressional committees, investigation of returns__
Copies of returns_

Fee for furnishing....

Courts, jurisdiction, summoning of persons_.

3172(R. S.)

363

989 (R. S.)

362

3164(R. S.)

363

Review of decisions of Board of Tax Appeals---

1001(a) (1926)

349

1002(1926)

350

Writs and orders of injunction, etc..

Credits or refunds, amounts collected after statutory

Deficiency paid, disallowed by Board of Tax Ap-
peals.