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WAR FINANCE CORPORATION

(Cont'd)
Advances for agricultural purposes

(Contd)
Banks, purchase by corporation of notes.

etc., held by banks, 29
Commercial paper, purchase from banks

by corporation, 29
Discount of negotiable paper by corpo-

ration, 29
Evidences of debt, purchase from banks

by corporation, 29
Extension of time for payment of ad-

vances, 28
Form of obligation for advances, 28
Information furnished to corporation by

comptroller of currency, 30
Interest on advances, 28
Interest on loans by banks of moneys

advanced to them, 30
Loans of money advanced to banks, rate

of interest, 30
Note with security required for advances,

28

Persons entitled to advances, 28
Rate of interest on advances, 28
Security for advances, power to require

additional security, 28
Time of making advances, 28
Advances to promote commerce with foreign

nations, 30
Bonds, see Notes and bonds, infra
Directors, appointment by joint resolution, 27
Exercise of powers limited, 27
Federal reserve banks authorized to act as

depositaries for and as fiscal agents of

corporation, 31
Financing exportation of agricultural and

other products authorized, 26
Income tax not imposed on interest on

bonds issued by corporation, 134
Joint resolution directing action for relief

of depression in agricultural sections, 26
Liquidation, 31
Notes and bonds

Authority to issue, 30
Use as security by federal reserve banks,

30-31
Obligations, see Notes and bonds, supra
Period of revival, 27
Powers, advances for agricultural purposes,

28-30
Revival of activities, 26
Unemployed moneys of corporation, dis-

position, 31
Winding up affairs, 31
WAR PROFITS AND EXCESS PROF-

ITS TAX
"Admissible assets " defined, 172
Amount of tax
Cases specially considered for purposes of

taxation, 173-174
Determination by commissioner, 163
Determination of facts in specially con-

| WAR PROFITS AND EXCESS PROF-

ITS TAX -(Cont'd)
Amount of tax -- Cont'd)

Exceptional hardship. 173
Fiscal year, determination of amount, 175
Foreign corporations, 173
Graduation of amount, 170
Indistinguishable aggregate of tangible

and intangible property paid for stock

or for stock and bonds, 172
Invested capital, inability of commis-

sioner to determine, 173
Limitation on amount, 170
Net income derived from different sources,

170-171
Period covered by return as affecting

amount, 175
Sales of mines, oil or gas wells, 175
Assessment by commissioner, 163
“ Borrowed capital " defined, 172
Cases specially considered for purposes

of taxation, 173-174
Change of ownership of trade or business,

174
Computation of tax, 169-170, 170-171
(Consolidated corporations, 174
Corporations exempt from tax, 171
Corporations subject to tax, 169

Deductions, 497 note
Definitions

"Admissible assets," 172
“ Borrowed capital,” 172
“ Dividends," 169
“ Fiscal year,” 169
“ Inadmissible assets," 172
• Intangible property,” 172
“ Invested capital," 172
“ Paid or accrued," 169
“ Personal service corporation,” 169

“ Taxable year," 169
Determination of amount of tax, 163
“ Dividends" defined, 169
Excess profits credit, 171
Exemptions

Amount of specific exemption, 171
Corporations exempt. 171
Corporations not entitled to specific ex-

emption, 171
Gold mining, net income derived from,

171
Period of computation of tax as affecting

specific exemption, 171
Fiscal year " defined, 169
Gas wells, profits from sales of, 175
Gold mining, income derived from, not

taxable, 171
Imposition of tax, 169

Inadmissible assets" defined, 172
• Intangible property

Definition, 172

Secret processes, 498 note
Invested capital
Application of term to ore lands, 497

note
Definition, 172, 496 note
Limitations on amount of tax, 170
Mines
Gold mining, income derived from, not

taxable, 171

66

sidered cases, 174
Domestic corporations taxable only on in-
come from

within United
States, 173

sources

WAR PROFITS AND EXCESS PROF-

ITS TAX - (Cont'd)
Mines -- (Cont'd)

Proceeds from sales of mines, 175
Net income

Ascertainment of net income, 171
Basis of computing tax, 169-170
Derivation from different sources as af-

fecting tax, 170-171
Gold mining, income derived from, not

taxable, 171
Minimum amount of income taxable, 171
Oil wells, profits from sales of, 175
“ Paid or accrued " defined, 169
Patents not invested capital, 498 note
“ Personal service corporation " defined, 169
Publication of statistics, 168
Rate of tax, 169–170
Recovery by corporation of dividends

paid before enactment, 496 note
Refunding overpayments, 175
Reorganized corporations, 174
Returns

Corporations required to make returns, 175
Fiscal year, return made for, 175
Period covered by return of corporation

as affecting amount of tax, 175
Time and place for filing returns, 175
Secret process as intangible property, 498

note
Specially considered cases, 173-174
Statistics, publication, 168
Statutory definitions, 169
Tangible property " defined, 172

defined, 169
Time of taking effect of act, 175
Trade or business having no invested capi-

tal, deductions, 498 note
Trades and businesses affected, 496 note
Transferred assets, 174

Valuation of transferred assets, 174
WAR RISK INSURANCE

See VETERANS' BUREAU
Actions on insurance certificates, 809 note
Additional compensation of employees of

bureau, 275
Alien enemy, discharge from service as ter-

minating insurance, 327
Allotments to Public Health Service, 318
Assignment to United States of right of

action for injuries or death, 329
Beneficiaries

See Compensation, infra
Beneficiaries, change of, 809 note
Change of status of designated bene-

ficiary, 330
Failure of beneficiaries of permitted class

to survive insured, 331
Persons admitted into military or naval

service after passage of amendatory

act, 329-330
Persons entitled to benefits of act, 327,

329-330
Persons provisionally accepted in mili-

tary or naval service, 327
Benefits, see Compensation, infra

Office of director abolished, 321

WAR RISK INSURANCE - (Contd)
Benefits - (Cont'd)
Personnel, equipment, etc., transferred to

veterans' bureau, 322
Powers transferred to veterans' bureau,

321
Cancelled insurance, reinstatement, 331
Compensation for death or disability
Army nurse corps (female), members en-

titled to compensation, when, 328
Award of compensation, review, 329
Diseases developing after separation

from service, 328
Injuries compensated, 326
Installments accruing before death, 810

note
Installments not accruing until after

death, 810 note
Navy nurse corps (female), members en-

titled to compensation, when, 328
Payment, provision for, 330-331
Persons entitled to compensation, 328
Persons entitled to benefit of act, 329–

330
Review of awards, 329
Time of admission to military or naval

forces, 329-330
Time of death or disability as affecting

compensation, 329
Conscientious objectors, discharge from

service as terminating insurance, 327
Conversion of form of insurance, 330
Criminal acts operating to terminate in.

surance, 327
Death by wrongful act, assignment of right

of action to United States, 329
Death, compensation for, 328
Desertion from service as terminating in-

surance, 327
Disability, compensation for, 328
Disbursing clerk, credits on accounting,

320
Discharge from service for certain causes

as terminating insurance, 327
Family allowances, investigation of appli-

cants, 327
Forms of insurance, 330
· Incontestability of policies, 333
Injuries to person, assignment to United

States of right of action, 329
Interest on payments, 332
Investigation of applicants for family al-

lowances, 327
Lapsel insurance
Postmaster General authorized to receive

premiums and applications for rein-

statement, 332
Reinstatement, 331
Legal remedies for personal injuries as

affected by insurance act, 809 note
Patients of bureau, additional hospital fa-

cilities for, 104
Payment of premiums, 332
Persons entitled to insurance, 327, 329–

330
Premiums, payment, 332
Proceedings in actions against govern-

ment on war risk insurance certificates,
524 note

“ Taxable year

WAR RISK INSURANCE –(Cont'd)
Provisional acceptance in military or nava)

service as giving right to benefits, 327
Reinstatement or lapsed or cancelled yearly

renewable term insurance, 331
Right of action for injuries or death, as-

signment to United States, 329
Termination of insurance by dismissal

from service for certain causes, 327
Veterans' bureau, examination into merits

of insurance claims, 324
Waiver of payment of premiums, 332

WAR TRADE BOARD SECTION OF

STATE DEPARTMENT
Abolition, 45
Licenses issued by board not affected by

abolition, 45
Unexpended funds and appropriations, dis-

posal, 45

WASHINGTON
Fort Walla Walla, land and buildings ap-

propriated to additional hospital facili-
ties, 104-105

WEST INDIAN ISLANDS

See VIRGIN ISLANDS
WEST VIRGINIA
Additional district judge for southern dis-

trict, 235
Retirement of senior district judge for

southern district, 235
WHEAT
Tax on sales for future delivery, see

FUTURE TRADING ACT
WHITE SLAVE TRAFFIC

Accomplice evidence, 815 note
Elements of offense, 814 note
Evidence, 815 note
Indictment, 814 note
Interstate commerce, 814 note
Joinder of offenses, 815 note
Method of transportation, 814 note

Purpose of transportation, 814 note
WILLS
Construction, jurisdiction of district

court, 571 note
Income tax not imposed on legacies and

devises, 134
WISCONSIN
Boundary waters, agreements with other

states as to jurisdiction, 286
WITNESSES
Attempt to influence or intimidate witness,

700-701 note
Attendance, testimony and immunity in

proceedings under future trading act, 9
Competency in criminal cases, 816 note
Fees of witnesses not testifying, taxation

as costs, 816 note
Mileage, 816 note
WOMAN SUFFRAGE
State constitutions as affected by amend-

ment, 878 note
State election laws as affected by amend-

ment, 878 note
Validity of constitutional amendment, 878

note

WATERS

See HAWAII; RIVERS, HARBORS AND CANALS
Apportionment of waters of Colorado

River between certain states, 280
Appropriation of waters, 810 note
Boundary waters between states, agree.

ments as to jurisdiction, 286
Colorado River, apportionment between

certain states, 280
Interstate canal, appropriation by govern-

ment of water for irrigation purposes.

811 note
Licenses to use waters on public lands,

77-78
Mineral waters, tax on, 185
National parks, permits to use water in,

333-334
Pipe lines on public lands, protection of

owner, 811 note
Reclamation projects
Automobiles and motorcycles, use to

reduce traveling expenses, 334
Expenditures limited, 334
Sources and expenditures of reclamation

fund, 334
Traveling expenses, 334
Riparian rights, patent as relating back.

811 note
States, apportionment of waters of Colo-

rado river between certain states, 280
Tide lands, condemnation for aviation sta-

tions, 344 note

WORKMEN'S COMPENSATION ACTS

Alien enemies, right to award, 801 note
Income tax not imposed on compensation

awarded, 134
Longshoreman not entitled to compensa-

tion under state act, 643 note
Persons in federal service as governed by

federal act, 809 note
WYOMING
Compact with certain other states for an-

portionment of waters of Colorado

River, 280
Fort Mackenzie, land and buildings appro-

priated to additional hospital facilities,

104-105
YACHTS
Special tax on use of yachts and other

pleasure boats, 199
Tax on sale or lease, 193

WEAPONS

See BEARING ARMS

WEARING APPAREL

Conservation, see FOOD AND FUEL

WEIGHTS AND MEASURES
Bureau of Standards, transfer of funds for

scientific investigations, 335

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