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Estates and trusts-

Capital assets, sale by trustee....

Estate administered prior to passage of taxing Act...
Executor, deduction of amounts paid to beneficiaries..
Income and residue of estate willed to municipality.
Life estate with vested remainder, joint conveyance.
Mortgage in part payment of debt due decedent..
Trust fund, income payable in part to creator...
Excess profits tax. (See War profits and excess profits tax.)
Exchange. (See also Gain or loss: Exchange of property.)
Exchange rates. (See Foreign exchange.)

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Exchange, stock between stockholders, effect on paid-in capital..|
Exempt corporations-

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Building and loan association, insurance agency conducted by.

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Cemetery company..

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Hospital association for corporation employees.

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Insurance company, mutual liability, created by State legis-

ture.....

1883

105

Lyceum and Chautauqua association..

1886

203

Newspaper not exclusively religious..

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Extension of time, amended returns, appreciation invested capital.

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F.

Farmers--

Compensation for board, etc., furnished relative, profits tax
Inventories, adjustment sheets...

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Gain or loss-Continued.

Sale of property-

Acquired prior to March 1, 1913..

Assets, intangible, method of determining value..

Assets of bankrupt corporation, by successor corporation

1903

1990

1868

Crop rental...

1940

Real estate, sale of

1881

Residential, part rented, depreciation...

1810

Securities, by beneficiary, valuation date.

1976

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Stock, including in part stock dividends, computation of
profits...

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Gifts--

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Hospital association, corporation employees, exemption.
Husband and wife trading in futures.

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Foreign freight shipments through United States point..
Sales to United States customers f. o. b. foreign port.

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Receiver in partition proceedings.

1995

252

Installment payments for stock, interest, invested capital.
Installment sales-

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Insurance fund, State, deduction of payments by employer.

1712

118

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Ruling No.

Page.

Interest-

Bonds, agricultural and horticultural organizations, Michigan.
Delinquent return, total tax paid..

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Funds advanced by bank to fulfill contract.
Funds used temporarily for construction, capital charge.

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Indebtedness secured by collateral subject to sale, 1917 Act..

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Adjustment sheets required by article 1586, Regulations 45 ..

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Florists, growing plants..

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Admissible assets, warrants, school, noninterest bearing.

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Expenditures of newspaper company prior to January 1, 1909.

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Good will, partnership incorporating.

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Good will, special case..

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Inadmissible assets-

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Leasehold acquired for agreement to work mine and pay
royalties..

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Partnership, stock purchased, loans to partners, Act of 1917..

1848

286

Reorganization, valuation of assets acquired before January 1,
1914.......

1916

312

Salary of officers waived.

1821

277

Stockholders' cancelled claims, inclusion in paid-in surplus..

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Surplus, depreciation adjustments (art. 839, Reg. 45 and A.
R. M. 106)....

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Land purchased in violation of United States land grants, depletion
Leases-

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Amortization or depreciation..........

1818

152

Amount paid for execution of lease before effective date, de-
duction..

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Cancellation of, payments by leassee..

1726

129

Cancellation, storage paid by lessor on lessee's household
goods...

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Cost of installing apparatus..

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Oil, expenses incurred by subsidiary, how charged.

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Property to be returned in condition received, depreciation..
Royalty interests in, how payments taxed to lessee...

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Liberty bonds, original subscriber, beneficiaries under will.
Liquidation, partial, how stockholder taxed..
Liquor dealers, obsolescence of intangibles.
Liquor license, loss of value..................

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Misappropriation of fund by guardian of minor, deduction..

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Storage charges paid by lessor on lessee's household goods..

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Massachusetts dividends declared and credited, effect on surplus.

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Minor, misappropriation of fund by guardian, deduction.

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Newspaper company, invested capital, expenditures prior to 1909.

Newspaper, primarily but not exclusively religious, exemption...
Nominal capital. (See Invested capital.)

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1897

191

1853

106

1937

296

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Obsolescence-

0.

Ruling No.

Page.

Accrued prior to 1918, deduction of....

Liquor dealers continuing in similar business after prohibition.
Office and employment distinguished from contract....

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Oil and gas wells—

Depreciation, leases physical equipment......

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Development and exploration expenses, how charged.

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Leases, royalty interests in, how payments taxed to lessee..

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Royalties when title to land in litigation.....

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Incorporating, period covered by return..

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Invested capital, stock purchased, loans to partners, 1917 Act.
Mining, Colorado, how taxed..

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Stockholder of personal service corporation, different fiscal
year....

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Patents, infringement, deduction of profits and damages paid.
Penalties-

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Public Health Service employees, value of subsistence..
Public Health Service, exemption of personnel....

1917

85

1932

114

Public Library, incorporated, compensation of employees.

1725

106

Public utility corporation, interest, funds used for construction...'

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