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Dividend received during first 60 days of taxable year....
Exempt income
Proceeds of life insurance policies.
Premiums, etc., on insurance contracts.
Gifts, bequests, devises, etc.
not
Amounts
Sover $3,500. received as pay in the military and
naval forces in the United States.
Salaries of the President, Judges of the Supreme Court, etc.
not exempt
41
42
43
Interest on "municipal bonds" etc. exempt.
44
Political subdivision defined..
Taxpayer shall make return of non-taxable bonds...
45
Deduction at the source-non-resident alien individuals... 66
Applies to practically all American income.
Does not apply to dividends.
Amount of tax deducted.
Owners of securities not known to withholding agents.... 66
Charitable contributions not deductible.
Special credits allowed.....
Salary paid employee in Army....
Miscellaneous provisions regarding interest deductions....
Insurance companies, special provisions..
Foreign organizations
Deductions allowed.
Interest on indebtedness.
Deduction at the source...
As applied to foreign organizations.
Amount of tax to be deducted at source.
Domestic and foreign corporations.
Corporate returns
Organizations must file returns.
Consolidated returns.
Affiliated corporations.
Time and place of filing.
Preliminary returns.
Foreign corporations and preliminary returns.
When returns are due..
General Provisions
Examination and readjustment.
Penalty for understatements.
Receipts may be obtained..
Optional means of payment..
Uncertified checks.
Certificates of indebtedness.
1918 Law refund provisions..
Returns may be inspected-under what conditions..
Secrecy regarding returns..
Advisory Tax Board, powers and duties..
Income Tax Law in Porto Rico and the Philippines.....
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