Philippines, United States citizen residing in, liability to tax. Pilots, Florida, fees paid to.. Poland, subjects of, exemptions and credits. Porto Rico, United States corporation, taxation of, 1917 Act. Power of attorney, when required in connection with claims. "Profits" defined, sec. 5(a), Act of 1916 .. 1547 160 Profits of corporation taxable to stockholders, real estate business. Rental, temporary use by company of own equipment for Receiver, compensation for several years received at one time.. Rentals Equipment used temporarily for construction purposes charged to capital account... Excess profits tax, individuals, 1917 Act. 1567 355 Value of quarters furnished Indian Service employees. Withheld by lessee, payable later..... Reorganization Capital stock for assets of partnership, 1917 Act....... 1512 405 Exchange of stock, gain or loss, sec. 202(b), 1918 Act explained.. Basis, 1918 Act, prior returns not on basis of accounting period.... Estate during period of administration... Excess profits, 1917, husband and wife, when income from community property.. Excise tax, insurance company, deduction of bonus. Fiduciary, agent, oil and gas well interests.. Husband and wife, community property.. Husband and wife, income on one return, when construed Receivers, trustees in dissolution. (Ohio law). Time for filing, extension granted, statute of limitation, 1916 Act. 1534 325 Royalties Deduction with additional sums under option to purchase.. Schools, part-time, npensation to employees attending..... Foreign, sold in United States by domestic firm for foreign estate.. 1546 113 Shipping Board, requisition and reconveyance of ships... Sole proprietor, business and other income, accounting period... Stock issued for good will based on salesman 's experience. Statute of limitation, claim, husband and wife filing amended Issued partly as dividend and partly for cash, gain or loss from sale.. 1659 46 Syndicate, real estate, how taxed... 1603 9 Syria, subjects of, exemption and credits. Bank stock, Montana classification, deduction.. Collection, corporation dissolved, no funds retained for pay ment. Installments when understatement of gain from sale of Classification when business conducted by corporate methods. United States Railroad Administration, payments deferred by... "Useful life," defined, art. 161, Reg. 45.. V. Vocational Rehabilitation Act, compensation paid under, taxability.... Noninterest-bearing, issued by subdivision of State, discount. 1561 111 Withholding Commissions, single transaction... Corporation when nonresident foreign corporation has filed returns. |