Interest; bonds of exempt organizations.. Interest; collateral subject to sale or hypothecation. ..317 235-258 [APP. P. 13 L. L. 192] Interest deductible Corporations 248 to 261, also 343 Foreign corporations.. Indebtedness secured by collateral subject of sale or hypothecation... 263 235-258 Mortgage indebtedness: Assumed by a municipality. Mutual insurance companies Certain ones exempt... Return: forms for making Mutual savings banks.... Mutual telephone companies. National guardsmen: salaries paid while in service. Net income: Corporations Individuals .263 .130 266 .44 .341 .19 .280-281-282-284-285 342 119 .204 .155 ..66 190 (sub. Par. 10) .223 Deduction of the tax at the source; none. Dividends to be credited for normal tax by members.. Earnings taxable to members whether distributed or not. .70 [APP. P. 7 L. L. 104-106] .151-152 141 .57-139-140 .143-287 ..145-158 Fiscal year.. Information at source.. Income from partnership accrues when. Liability ..140 President of the the United States; compensation of.. Principal place of business.. Private banks having form of corporations.. Professional fees taxable in year received. Profit defined in connection with sales..... Property acquired prior to March 1, 1913. Public utilities; income from to state, etc.. Quarters as part of salary. 62-66 257 .77-238-349 290 .186 15 34-35-36-37,46-214 34-35-36-37-214 303 .315 322-323 17 Payments consisitng of dividends (lessee and lessor corporations) 216 Accounts; on basis on which corporation's accounts are kept....302-318 Penalties for failure to file or for false returns. Public records; can be examined by officers of states.. 300-301-365 323 291 Secrecy Specific exemption; none to corporations.. Supplementary statement.. Tentative return. When filed. Where filed. Returns by fiduciaries: Decedent's taxable income accrued prior to his death. Estates during period of settlement.. Extension of time for filing. Failure to file... For non-resident alien.. No return of income not exceeding $3000 required. Penalties Trust estates Returns by individuals: Accounts; on basis other than actual receipts and disburse- 322 .175 296-297 295 288 290 170 163-164 117 .120 .136 .169 .365 .165 |