When taxable to recipient__

District of Columbia, exemption of income.

Obligations, interest, exemption

Ditch or irrigation companies, mutual, exemption__.

Dividends (see also Distributions) -

Banks for cooperatives, taxability.

Building and loan associations, when included in

income..

112(i)-1
115-1

Individuals..

Drainage districts, interest on obligations, exemption_

Drawings, depreciation allowance..

3-1

801

23(0)-2

23(a)-8

23(a)-1

Employees, constructive receipt of bonus stock...
Foreign governments, exemption of compensation
Property purchased from employer at less than
fair market value___

State, exemption of compensation_.

42-2

116-1

22(a)-1

116-2

Employees' associations, local, exemption_.

Voluntary beneficiary, exemption..

101

Voluntary unincorporated, classification_.

801-7

Employees' trusts, stock-bonus, pension, or profit-

sharing, exemption__

165

Endowments, proceeds of, how treated___

22

Enjoinder, assessment or distraint or proceeding in
court for collection of deficiency--.

272

Equipment, Army officer, deduction of cost_

24-1

Losses, due to scrapping of..

23(e)-2

Unnecessary examinations_.

Examination of statement to be filed with return_
Excess-profits tax regulations.

Exchanges, farm produce for merchandise, etc., gross

income.

Gain or loss from (see also Gain or loss).

Excise taxes, deductions..

Executors, claims for refund.

Liability for payment of tax-

Exempt corporations and associations (see also head-

ings for each class of organizations)

Lists kept by collectors...

Personal holding companies, surtax on-

Exempt income, amounts allocable to, deduction_

Earnings of ships under foreign laws.

Records__

Statement to be filed with return__.

Exemption certificates. See Ownership certificates.

162-1

162

162-1

162-1

22(d) (1)−1

275

275-1

161-1

47-1

161

162-1

par. 33

p. 395

par. 34

p. 395

par. 35

p. 395

55

T. D. 4469

55(b)-5
p. 408

"Fair market value," defined_

Fairs, exemption _ -

Family expenses, deductions_

Family losses, sales or exchanges, deduction_.

Farm price method, inventories..

Farmers, accounting method, change to inventory

Live stock__

23(a)-11

Federal intermediate credit banks, dividends and in-
terest, taxability..

Operation for pleasure or recreation, losses from__
"Federal income taxes," defined__

Federal land banks, dividends and interest from, tax-
ability

Federal officers and employees, compensation, income
Compensation, information at source_

Federal officers, retired pay, gross income..
Federal reserve banks, dividends, exemption_
Fees, architects', deduction__.

Attorneys', separation suit, etc., deduction.
Marriage, gross income..
Notary public, taxability

22(a)-7,