pany, assessment for losses.... Insurance organization, "inter-indemnity" or "reciprocal' Military school conducted for profit.. Operated in nonexempt manner. Pension fund organization of foreign corporation.. Expatriation and repatriation, naturalized citizen.. Federal employees, compensation, annuities under Retirement 1403 53 G. Gain or loss 1570 Capital assets, appreciation since Mar. 1, 1913, realized by sale, taxability.. 1571 1572 1573 34 Gain or loss-Continued. Sale of property-Continued. Securities sold to incorporated branch of business.. Stock in liquidation.. Value of property March 1, 1913, less than cost.. Germany, subjects of, exemption and credits Gifts Actual and colorable, distinguished.. Good will Acquired for stock, invested capital, 1917 Act.... Based on salesman's experience, stock issued, special case.. Gross income Annuities received by Federal employees under Retirement 1403 Army officers, commutation of quarters, light, and heat.. Business taken over by Government, title to income in dispute.. Board of United States General Appraisers. 1616 Clergyman, use of parsonage. Commissions authorized and credited, when taxable. Dividends on stock purchased by employees........... Federal employees, amount withheld under Retirement National Guard officer.. 1675 112 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. 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.. Interindemnity insurance organization, exemption 1626 272 Interstate Commerce Commission classification, rental charge by railroad company on own equipment...... Good will, trade-marks, etc., acquired for stock, 1917 Act. Husband and wife when income from community property. Improvements by lessee.... Living expenses. (See Deductions.) Lumber industry, invested capital overstated, penalty............. M. Malta, subjects of, exemption and credits....... 1373 217 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.. Minnesota corporation in liquidation, status of trustees. Montana classification tax... Munitions manufacturer's tax Computation when accounts on accrual basis. N. National Guard, compensation of officers.. New Jersey, merger or consolidation, claims for credit 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.. Ownership certificates Partner, compensation paid to employee of partnership, deduc Partner's distributive share, fiscal year, how reported, Form 1099. |