SUBJECT
INDEX
CV
^"^« Taxes—Continued. -^"^^ T a x e s — C o n t i n u e d. Income tax—Continued. Income tax — C o n t i n u e d. Publishing business carried on by taxForeign countries, U. S. citizens exempt organizations 518 residing in, earned income from sources without the United Regulated investment companies 468 Residence, gain from exchange or sale States 498 of 494 Gasoline, certain taxes on, allowable Sales of certain property between as deductions for income purposes and between individual poses 40 and controlled corporation, gain H e a d of household, tax t r e a t m e n t on 504 in case of 480 Securities, dealers in capital gains and Increases— ordinary losses 503 Corporation 465 Fiscal year taxpayers 471 Securities and l^xchange Commission, exchanges and distributions in Individual 459 Withholding a t source on wages 474 obedience to orders of 510 Indebtedness, income from discharge Standard deduction 485 State colleges and universities, busiof 483 ness income 510 Information at source on payments of interest 506 Stock, redemption to pay death tax e s. 498 I n v e n to r y, replacement, when inStock options 506 voluntarily liquidated 484 Tax tables, individuals with adjusted Investment companies 509 gross income of less than $5,000_ _ 4 6 1 I n voluntary conversion of property, 464 t r e a t m e n t of gain realized on 733 T r u s t s claiming charitable, etc., deJoint and survivor annuities 483 ductions, filing of special returns, relief from obligation 43 Joint r e t u r n s — C o m p u t a t i o n of tax when husband Vice President of the United States, and wife have different taxremoval of tax exemption on able years 465 expense allowance 570 Joint r e t u r n after filing separate W a r losses 511 return 488 Withholding, additional, on wages, on Life insurance beneficiary, exclusion of agreement of employer and emcertain life insurance proceeds ployee 480 from gross income 483 Internal Revenue Code. See separate Life insurance companies 507 title. Joint Committee on Internal Revenue Adjusted normal-tax net i n c o m e.. 508 Taxation, power to obtain data, Livestock, sales of 501 nonapplicability of designated reMail, transportation of, income purorganization plans to 3 s u a n t to award of I n t e r s t a t e Commerce Commission 568 Lighters, mechanical, for cigarettes, Medical and dental expenses, etc 485 cigars, and pipes 536 Mines— Liquor— Expenditures in the development Distilled spirits— of 486,515 Cordials and liqueurs, e x e m p t i o n.. 371 Percentage depletion 497 Exemption from certain provisions M u t u a l insurance companies other in interests of national defense, than life or marine 466 authority of the Secretary 117 M u t u a l savings banks 490, 491 Fortifying spirits, transfer by pipe Life insurance d e part m e n t s 517 line 115 Net operating loss deduction, nonGin, transfer by pipe line 114 business casualty losses 517 I m p o r t s from foreign trade z o n e s.. 539 Penalties for failure to file return, Increase 524 etc., nonapplicability in certain Refund on spirits lost in floods of cases 465 1951, authorized 540 Personal holding companies, nonTransfers in interest of national distributable income of 519 defense, authorized; effect on Public utility, credit in prior taxable tax liability and tax liens 116, 117 years for dividends received on Vodka, transfer by pipe line 114 preferred stock of 568
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