Compensation. (See Gross income and Deductions.), Confederate veterans, exemption of State pensions. (Kentucky). Congressmen, campaign and traveling expenses, deduction...... Congreeemen, secretaries to, traveling expenses, deduction.. Contingent liability, reserves, estimated loss and damage claims. Baseball clubs.. 1494 142 Cancellation, taxability amount received, 1917 excess-profits tax.... Stock control without artificial intercorporate relation- Domestic, office and business in Porto Rico, taxation, 1917 Rental, temporary use by railroad of own equipment for construction. Great Northern Ry. Co. v. Lynch. Greenport Basin and Construction Co. v. United States. Nashville, Chattanooga & St. Louis Ry. Co. v. United States. Traylor Engineering & Manufacturing Co. v. Lederer. United States v. Woodward et al., executors... Walker v. The Gulf & Interstate Ry. Co of Texas. Walsh v. Brewster.. Willmann et al. v. Walsh Young v. United States.. Credits: corporations Credits: individuals Foreign, war profits, 1917 Act.. Loss from other casualty". Patent infringement, deduction of damages and profits paid.. Debenture bonds, dividend paid in, distinguished from stock dividend. Red Cross and other war organizations by corporations.. Commissions, bonds, sale... Living expenses, single traveling man having no home. . Property partially demolished for reconstruction.. Obsolescence, liquor dealers continuing in similar business after prohibition.. Personal and family expenses, summer school, cost of attending. Premiums on indemnity bonds.. Rentals withheld by lessee, payable later.. Reserve funds. (See Insurance companies.) Reserves, estimated loss and damage claims.. Royalties and additional sums under option to purchase. Taxes- Deferred payment sales of real estate............. Deferred payment sales of real estate, executory contract.. Definitions-- "Refusal or neglect" sec. 3176 R. S., as amended by 1913 Act. Dependents, credit for, 1917 Act................ Discount Bonds issued for property. 1704 129 Bonds maturing serially.. Noninterest-bearing warrants issued by subdivision of a state taxability...... Promissory notes issued by municipality. Corporation crediting to successor partnership. "Payable as convenient to funds of company" adjustment Contract for sale by decedent completed by executor. Income, how taxed when beneficiary charitable or educational institution... Individual, 1917, amount received upon cancellation of contract Building and loan associations, funds loaned to nonmembers. |
