Add income not credited as such on books, but taxable: Interest credited to sinking fund reserve account.... Adjustment of proceeds of life insurance to taxable amount, if addition (Art. 541).. Total (sum of items 1 to 17)....... 325 Deduct: Income credited on the books but not taxable: subject to income tax imposed by the United States...... (Arts. 77 to 82 incl.)........ Adjustment of book gain or loss on sale of capital assets in reckoning from value at March 1. 1913, if a deduction (Art. 1561)........ Items not charged to Profit and Loss Accounts but deductible on tax return: Total adjustments to be deducted (sum of items 19 to 31)............... Bonds of the War Finance Corporation in excess of special exemptions.. 421 Consolidated Statements. If corporation is a holding or controlling company, the figures should represent the specified items of income and expense as But not including the net income of any affiliated corporation organized after August 1, 1914, and not successor to a then existing business, 50 per cent 'In the case of any corporation engaged in the mining of gold, the portion of net income derived therefrom shall be exempt from war profits and excess Excess profits tax on proceeds from the sale by "discoverer" of mines, oil and gas wells, or any interest therein, shall not exceed 20 per cent of selling price. (Section 337.) APPENDIX B FORMS On the following pages will be found reproductions of the forms listed below: 1154 FORM No. Pages Abatement, Claim for....... ........ 47 1 080-1081 Taxes erroneously or illegally assessed (but not paid). Alien, Certificate of, Claiming Residence in the United States .............................. ...:::. 1078 1136 To be filed with withholding agent (employer) by alien residing in the United States, for the pur- for income tax purposes. To claim for credit for taxes paid to foreign coun tries or to possessions of United States and to accompany form 1116. Bond, Income and Profits Tax (Corporation).. ....... 1119 1159 Same as form 1117, except it is for domestic cor poration, and accompanies form 1118. Chart, Organization-Bureau of Internal Revenue..... 1077 Credit for overpayment of Taxes, Claim for.......... 474 1082-1083 To be credited against the tax due under any other return. Credit for Foreign Taxes (Individual), Claim for ..... 1116 1150-1153 To accompany form 1040 when credit is sought for income or profits taxes paid to foreign country or to possession of United States. Credit for Foreign Taxes (Domestic Corporation), Claim for.......... ...... 1118 1155-1158 Same as form 1116, except it is filed by domestic corporation. Farm Income and Expenses, Schedule of ............ 1040F 1113-1116 To be filed with form 1040 or 1040A when income is derived from farming. Government Contracts Profits Tax Return........... 1120S 1183 Ownership Certificate......... 1000 1090 When tax is to be paid at source-to be attached to interest coupons when presented for collection. Ownership Certificate........ 1091 Tax not to be paid at source--to be attached to interest coupons when presented for collection. ........................ IOOI 1092 1137 1148–1149 1078–1079 1144-1147 I142 1143 1138-1139 Ownership Certificate-Foreign Dividends and Interest 1001A Dividends on stock of foreign corporations and interest on bonds of foreign countries and foreign when presenting for collection. of stock of domestic corporation. Personal Exemption, Non-Resident Alien, Claim for .. 1115 Refund, Claim for Taxes erroneously or illegally collected........................ 46 Replacement Fund, Application under T. D. 2706 to establish. ..... ..................................... 1114 Report of Income Paid to Non-Resident Alien Indivi duals and Foreign Corporations during the Calendar Year 1918............ ::.... 1098 This return accompanies form 1042, on which each form 1098 is listed. Calendar Year 1918 to each Citizen or Resident of filed with that return. Return, Annual, Information...... : ...... 1096 or more to be filed annually, accompanied by partnership during the calendar year 1919. Return, Monthly, Information....... ....... 1096A foreign corporations and countries and dividends by forms 1001 and 1001A. Return, Annual, Information....... This summarizes monthly returns made on form 1096A. Return, Monthly of Normal Income Tax to be Paid at Source.. ......... 1012 To be filed monthly by withholding agent with collector. Return, Annual of Normal Income Tax to be paid at Source....... :::: 1013 To be filed annually by withholding agent with collector. Return, Annual (Non-Resident Alien) of Normal Income Tax to be paid at Source................... 1042 To be filed annually by withholding agent of pay. ments to non-resident aliens. Where net income is more than $5,000 for taxable I 140 1096B II41 1094 1095 1125 1098-1104 Income Taxi Year 1919. Return, Individual Income Tax..... 1040A 1105-1110 Where net income is not more than $5,000 for tax able year. Return, Individual (Non-Resident Alien) Income Tax. 1040C 1111-1112 Where income of non-resident alien is not more than $5,000 for taxable period 1919. To be used to leave United States. Return, Tentative, Individual Income Tax.......... 10401 1117–1118 To be used for estimating taxes due and request ing extension of time for filing complete return. Return, Fiduciary Income Tax... 1041 1119-1124 Where income of estate is more than $1,000 and is distributed periodically, or if a beneficiary is a ture distribution. 1065A 132-1135 To be made, regardless of amount of net income. If foreign partnership is doing business in the covered, fiscal year ending in 1919. 1065 1128–1131 1120For Calendar Year 1919. Return, Tentative, Corporation Income and Profits 1031T 1096-1097 To be used for estimating taxes due and requesting extension of time for filing complete return. Return, Corporation Income and Profits Tax, 1918.... 1120 1160–1167 To be filed by every corporation, joint stock company, association and insurance company, whether or not it has net income. Return, Corporation Income and Profits Tax-Calendar Year 1919................................. ........... I120 1120 T109-1174 1169-1174 Return, Corporation, Income and Profits Tax for Fiscal Year Ending in 1919...................... 1120A 1175-1182 Return, Information, Subsidiary or Affiliated Corporation........................................... 1122 1184 Return, Capital Stock Tax, Domestic Corporation.... 707 1084-1087 Return, Capital Stock Tax, Foreign Corporation .... 708 1088-1089 Statement of Income Received by Non-Resident Alien from Sources within United States (Personal Exemption Claimed).................................. 1001B 1093 To be filed with withholding agent by non-resident alien owning bonds of a domestic corporation which contain a tax-free covenant clause. Substitute Certificate (Ownership)....... 1058 1126 Tax not to be paid at source. Used by resident collecting agents and responsible banks to re- Taxes......: Substitute Certificate (Ownership)................ Tax to be paid at source. To be used in the same |