Return filed on cash basis, request to amend on accrual basis. Admissible assets. (See Invested capital.) Advertising expenses, when deductible.. Albania, subjects of, exemption and credit.. Alien Property Custodian, attorney's fees to secure property from.] Aliens, naturalization by marriage, effect on minor children's status... Aliens, nonresident author, sale of publication rights.. Ambassador, embassy, maintenance and entertainment.. Art. 39, amended.. Art. 40, amended. Art. 48, amended. Art. 87, amended.. Art. 141, amended. Art. 143, amended. Art. 144, amended. Art. 515, amended. Appreciation--- Accrued before March 1, 1913, realized subsequently, divi- Army officer, family's traveling expenses paid by Government.... Attorney, compensation, employed by county revenue collector.. Attorney's fee Defense of suit for damages. Liquidated claim... Property secured from Alien Property Custodian. B. Bad debts- Bank, illegal warrants of municipal official. Notes receivable, usurious interest. Banks- Cooperative, profits credited to shareholder. Depositary for State and county funds... National, consolidation, partial liquidation. Receivers, collection of tax...... Stock, assessment, statutory, against stockholders. Stock tax. (See Taxes: Bank stock.) Baseball club representing taxpayer, cost of outfitting..... Board and lodging, traveling man. (See Traveling expenses.) Agricultural and horticultural organizations, Michigan, Retired at discount, taxation of profit. British colonies and protectorates, subjects of, exemption and Insurance premiums paid by corporation on life of guarantor Rent paid by taxpayer for apartment subleased by him. C. California bank stock tax. Capital assets, advance payments for lease.. Cattle feeding venture, profits tax, 1917 Act.. Cemetery company, exemption. (See Exempt corporations.) Change of ownership of property, incorporation of business.. Charitable contributions- Corporation to Young Men's Christian Association... Red Cross, amended returns. Claims- Abatement- Adjustment procedure, effective December 16, 1921................ Notice and demand, distraint warrant issued, operation of. Adjustment procedure, effective December 16, 1921.. Adjustment procedure, effective December 16, 1921.. Tax withheld, bondholder not liable to normal tax. Colorado mining partnership, how taxed.. Commissions, clerk of court holding, ownership in dispute.. Community property- Change of domicile, effect on interest.. Change of domicile, Idaho to California. Army officer, family's traveling expenses paid by Government. Funds of joint venture used to maintain member's home. Post allowances, members of Diplomatic and Consular Service. Contract (see also Government contracts and Invested capital). Distinguished from office and employment. Employment, compensation for cancellation.. Cooperative apartment house company, exemption. Corporations- Affiliated- Stock control without similar business, 1917 Act.. Exemption. (See Exempt corporations.) Foreign, sales to United States customers, f. o. b. foreign point. Gain or loss, acquisition of its own stock. Association, domestic, paid as partnership to foreign Dutch Guiana. Deduction when paid for misrepresenting property sold . 1734 135 Patent infringement, deduction of damages and profits paid. "Dealing in" distinguished from "management" Development and exploration expenses, how charged.. 1801 160 Depreciation- Automobile used by partner, owner... Copyright cost, how computed.. Earned surplus reduced................. Leased property to be returned in condition received.. Leases... Patent rights. Property abandoned at termination of lease. Property, part residential, sold... Railroad siding, private.. Title abstract record.. Appreciation accrued before March 1, 1913, and realized sub- Employment for special services by a State, 1918 Act...... |