pany, assessment for losses.... Insurance organization, "inter-indemnity" or "reciprocal' Federal employees, compensation, annuities under Retirement 1403 53 212 64 G. Gain or loss 1570 34 Capital assets, appreciation since Mar. 1, 1913, realized by sale, taxability. Contract for sale by decedent completed by executor..... Exchange of property Bonds for stock of another corporation. Foreign country when exchange rates vary. Stock, exchange of, in reorganization Gain or loss--Continued. Sale of property-Continued. Securities sold to incorporated branch of business. Stock, acquired in part as dividend, partly for cash. Stock in liquidation.... Value of property March 1, 1913, less than cost.. Germany, subjects of, exemption and credits 218 Acquired for stock, invested capital, 1917 Act..... Gross income Annuities received by Federal employees under Retirement 1403 76 Army officers, commutation of quarters, light, and heat. Business taken over by Government, title to income in dispute.. Discount on noninterest-bearing warrants issued by subdivision of a State.. Fees paid pilots by Pilot Commissioners, State of Florida. Accrued on loans to subsidiary, but not paid, 1909 Act.. Hospital employees, value of quarters and meals as compensation. Foreign corporation selling bonds in United States. 1593 1546 1703 f Insurance (see also Deductions)-- Health, accident or workmen's compensation, return of information... Premiums, renewal, commissions on, paid to estate, how taxable... Interindemnity or reciprocal organization, exemption. Life, health and accident, combination, deductions allowed. Mutual fire and lightning company, fariners' exemption... Reserve funds, invested capital.. Reserve funds, losses unpaid..... Intangibles, valuation, A. R. M. 34 amplified. Interest Good will, trade-marks, etc., acquired for stock, 1917 Act.. Husband and wife when income from community property. Improvements by lessee.... Inadmissible assets, school warrants.. Installment sales contracts, unliquidated.. Intangibles, valuation when paid in for tangibles.. Malta, subjects of, exemption and credits.. Marginal trading in stocks, losses, individuals, 1917 Act. Military service, compensation for, termination of exemption.. Mines (see also Oil and gas wells)—— Copper and zinc, revaluation for depletion purposes. Reestimate of contents for depletion purposes. Minnesota corporation in liquidation, status of trustees. Missouri corporations, stock dividends... Montana classification tax.... Munitions manufacturer's tax Computation when accounts on accrual basis.. Profits divided pursuant to contract. N. National Guard, compensation of officers... New Jersey, merger or consolidation, claims for credit. 1655 357 1539 55 1529 54 Notice and demand, effect of Forms 1123, 1-17A, and 1-21A... 0. Oil and gas wells (see also Mines)— Cost of drilling, treatment under article 223, Regulations 45.. Partner, compensation paid to employee of partnership, deduc Limited, Pennsylvania type. Partner's distributive share, fiscal year, how reported, Form |