|
INDEX.
|
|
2173
|
|
Taxes — Continued.
|
Chap.
|
Page
|
|
Historical Society of Frederick County — Exemption
|
600
|
653
|
|
Household Furniture — Exempt .......................
|
708
|
776
|
|
Income Tax —
|
|
|
|
Armed Forces —
|
|
|
|
Liability of members who die...................
|
3
|
4
|
|
Mustering out pay.............................
|
2
|
4
|
|
Payments to members of ......................
|
1
|
3
|
|
Common trust funds excluded....................
|
251
|
207
|
|
Credit of % .....................................
|
794
|
959
|
|
Decedents — Personal exemptions ................
|
5
|
6
|
|
Dependent credit ...............................
|
92
|
73
|
|
"Dependent" defined ............................
|
26
|
20
|
|
"Domestic and Foreign" defined ..................
|
133
|
105
|
|
Employee trusts and plans ......................
|
963
|
1665
|
|
Exemption for Armed Forces ....................
|
191
|
150
|
|
Feeder corporations, family foundations, etc.......
|
795
|
960
|
|
|
796
|
961
|
|
"Fiduciary" defined .............................
|
215
|
181
|
|
Final return of decedent...........................
|
119
|
94
|
|
"Gross Income" defined ...........................
|
300
|
256
|
|
"Head of Family" defined ........................
|
537
|
559
|
|
Lien on wages or salary..........................
|
382
|
356
|
|
National Banks — Dividends exempt .............
|
11
|
11
|
|
Non-profit, etc., corporations......................
|
795
|
960
|
|
|
796
|
961
|
|
Non-residents; change of status..................
|
729
|
808
|
|
Penalty for failure to file return..................
|
72
|
56
|
|
Personal exemptions ............................
|
268
|
224
|
|
Railroads, etc. — Gross income not to include reve-
|
|
|
|
nues subject to gross receipts tax...............
|
1002
|
1748
|
|
Refunds...........................................
|
269
|
225
|
|
Traveling expenses deductible....................
|
726
|
805
|
|
Victory Tax provision eliminated..................
|
23
|
18
|
|
Who shall file returns ...........................
|
205
|
166
|
|
Inheritance Tax —
|
|
|
|
Death Taxes —
|
|
|
|
Arbitration..................... ................
|
982
|
1714
|
|
Compromise...................................
|
983
|
1717
|
|
U. S. bonds held jointly by spouses, exempt........
|
742
|
825
|
|
Insurance — Premium tax .........................
|
560
|
611
|
|
Laurel — Increase authorized ......................
|
508
|
515
|
|
Manufacturers — Exemptions..........................
|
776
|
931
|
|
Montgomery County —
|
|
|
|
Levy to pay bonds ...............................
|
945
|
1615
|
|
Tangible personal property.......................
|
936
|
1593
|
|
Motor Vehicles —
|
|
|
|
Anne Arundel County — Obsolete law repealed....
|
138
|
107
|
