Friday, January 10, 1947 DETROIT JEWISH CHRONICLE and The Le at Chronicle Page Fourteen Sheruth President World News in Brief U.S. Consulate Balks Refugees in Shanghai TIMELY TALKS ON TAXES By A. VICTOR BIZER Detroit Tax Attorney & • Counselor * * 50 Lose Chances to Settle in S.A. as Transit Visas Are Held Up ELEMENTS OF INCOME OMPENSATION: You should report In your tax return, income of any one or more of the following types: Salaries or wages or other compensation for personal services, income from a business or profession, rents, royal- ties, interest, dividends, sales of real estate, sales of personal property. alimony. These represent the more common types of re- portable income. It must be remembered, however, that generally speaking, all income is taxable ex- cept certain classes specifically excluded by law. While the law excludes numerous items of income, lack of space permits me to mention but a few such as gifts, legacies, life insurance proceeds, un- employment compensation, servicemen's disability pensions, servicemen's allotments to Wivea and de- ; pendents, amounts received as damages. In the section below enter the name of your employer, or em- ployers if you worked for more than one employer during 1946 and the amounts received by you from each of them for salaries, wages, cemmissions, bonuses, overtime, vacation pay and other compensation. The amount entered should be the gross amount before any de- ductions for social security taxes, withholding taxes, union dues, in- surance, bond purchases or any other deductions from your pay. Any expenses in connection with your employment while away from home, such as meals, hotels, tips, travel, etc. should be itemized on a separate schedule and attached to your return. If you have any C 2. Infant's Group Hears Talk on DP Camps It. 1.0 Mt al ..1 DetrOity.=1111.0 ThILABC..COMPt211 ...154442.344..g 9=2•4 .0 .--Lied -EANDAVO-PrA odule SOO attached . MRS. SANDER A. HILLMAN Is president of the Sheruth League, which will hold its first "Annual League Ball" Sunday at the Hotel Detroiter. Paul Leash and his orchestra will play. Proceeds will be used to send children to camp. Tickets may still be ob- tained by calling Mrs. Bernard Cohen, UN. 2-1514. Imam, Mds, ft *don ill anti lom timmullirt Inesitt niateM MMII, IntION L 'TM mr toti WPM Mop WM. •tharn. M lama ,Mal Y 114 I0011 111 1011 Of DUCTIONI le top Mt. .1••∎•7 um SHANGHAI (JTA)—More than 50 Jewish refugees here who were in possession of valid immigration visas for various Latin American countries lost their chance to settle ill the lands to which they were seeking entry as a result of the refusal of the American consulate in Shanghai to grant U. S. transit visas to Jews holding visas ) lam mal t► 3- blethers the total mount of your dividends._ ..... 4. Dow litre the total amount of your imam (tatliol lemur Iron Gomm.. °Wird. ate .boll comp kw tommI other income, Give details on page 2 and enter the total here is law 1. 3. 4. sod 5, and enter the total here ............. $. 14 00 Meitoi any 6. Add 111,0,0,1 expenses for which you are reimbursed or for which your employer gives you an allowance, such reimbursement or allowance is to be included with your salary and the amount of your actual expenditures listed. Note that the only expenses which may be deducted at this point are expenses in connection with your work while away from home and expenses for which you are reimbursed or given an allowance by your employer, • • • DIVIDENDS: All dividends, whether received in cash or property, are reported in Item 3, Page 1, Form 1040. No separate listing of the sources of the dividends need be attached to the return, although the taxpayer will find it to his advantage to keep such a list for his own information. Ora hardy stock dividends are non-taxable and are not reported in the return unless the proportionate interest of the stockholder after distribution of the dividend is essentially different from his interest before the distribution. As an example, common stock received as a dividend on common stock would not be taxable but common stock received as a dividend on preferred stock would be a taxable dividend. Dividends received in liquidation of a corporation present special problems and will be considered later. • A talk on conditions in DP camps was presented at a meeting of the Infant's Service Group by Mrs. Ethel Cohen at the home of Mrs. Morris Shepherd who re- ported on the Infant's Service orphanage in Paris. Two members are designated weekly to ship school supplies and warm clothing to the orphanage. Reservations for the dinner dance and show Jan. 22 at the Book Cadillac are being taken by Mesdames Albert Cutler and Ed- ward Wolfson at UN. 1-5258 or UN. 4-3059. Marshall Speaker to countries in Central and South spective governments of the coun- America. tries to which the refugees are to The refugees' visas expired while be admitted. • .1. • • they were awaiting action by the consulate. About 300 other Jews with Latin American visas will Government's Slate likewise be affected if the con- sulate continues its present policy. Lists 2 Polish. Jews The consulate says the delay is WARSAW (JTA)—Jewish groups due to the fact that even transit in Poland will not have their own visas must be approved by Wash- slates in the forthcoming par- ington and because It has inade- liamentary elections which are quate personnel to handle the scheduled to take place Jan. 19. visa applications. Instead, two Jewish candidates Should the conswate continue to have Veen included on the general delay issuance of transit permits, list of the government bloc, which most of the 300 Latin American represents four pro-government immigration visas will become in- parties. The two Jewish candidates are valid within about three months. A large nuniaer of the refugees Dr. M. Shuldenfrel, chairman of are holders of valid Polish and the central committee of the Jew- Czechoslovakian passports. Many ish Socialist Bund, and Prof. I. of them are in possession of writ- Sack, leader of the right wing of ten assurances by the Joint Dis- the Zionist Laborite Party * • • tribution Committee that their pas- sage from the landing port of Payment Is Asked San Francisco to their countries of destination in Latin America by 'Slave' Workers VIENNA (JTA) — The Jewish is guaranteed. All the applicants were confined Central Committee in the U. S. during the war in the ghetto which zone of Austria has submitted a the Japanese occupation authori- formal request to large factories ties established for Jews in Shang- where Jewish slave labor was used hai. Their position is still pre- during the Nazi regime urging carious, and their only hope of that the administration of these starting life anew is to reach the factories pay the Jewish workers countries for which they have for the time they were forced to visas. work. • U.S. Orders Consulate to Speed Verifications • • INTEREST: Interest received during 1946 on corporation bonds, money loaned, notes, mortgages, land contracts, savings accounts, and certain U. S. obligations, including savings, defense and war bonds Issued after Feb. 28, 1941 is reported in Item 4, Page 1, Form 1040. Interest on state, local, and certain U. S. Government obligations issued prior to March 1, 1941 is wholly exempt from tax and need not be reported. The interest from certain other U. S. obligations is- sued prior to March 1, 1941 is exempt from the normal tax but is subject to the surtax. INTEREST FROM GOVERNMENT OBLIGATIONS STANLEY S. 'JACOBS, director Taxable—Savings, Defense, and War Bonds issued after Feb. 28, of the speakers bureau of the 1941. You may have the option of reporting the interest on the above Anti-Defamation Lea g u e and items in one of two ways: 1) Report the total increase In value when newspaper writer, lecturer and you redeem the bonds or they mature, or 2) You may report the in- public relations counsel, will crease in value each year as income received in that year. If the speak at a meeting of the Louis second method is chosen it must be consistently maintained in fu- Marshall Lodge of Bnal Brith ture years. at 8:30 p.m. Tuesday in lodge HOLC and RFC obligations issued after March 1, 1941. headquarters, Linwood and Rich- Non-Taxable—State and local government bonds. These U. S. obli- ton avenu e s. A graduate of the gations Issued prior to March 1, 1941: University of Missouri school of Treasury Bills, Certificates of Indebtedness, Notes (unless made Journalism, Jacobs has done pub- taxable), Postal Savings Deposits U. S. obligations issued on or be- licity work in Los Angeles and fore Sept. 1, 1917: Federal Farm Loan Act Securities, Federal Deposit Chicago. Insurance Obligations, Tennessee Valley Authority (some), Interest on first $5000 principal of U. S. Treasury Bonds issued prior• to 3/1/41. Subject to Surtax thily—U. S. Treasury Bon.ds issued prior to March 1, 1941 on principal in excess of $5000. HOLC and RFC obligations issued prior to March 1, 1941. Share accounts In Federal Savings and Loan Associations issued prior to Marsh 28, 1941. - In my next article I will discuss some of the items of other income. DIRE TLY ON THE OC AN WASHINGTON (JTA) — The All Outside Rooms Private Grill • State Department informed the Solarium • Beach Chairs • Privets Beach Jewish Telegraphic Agency that Garde* Petty • Coffee Shop additional personnel has been sent WRITS to the U. S. consulate in Shanghai, FOR and that some have already RATES reached their destination. AND The State Department also in- RESERVA• structed the consulate to save time TIONS in acting on the applications for transit visas by making the neces- sary verification as to the validity of the immigration visas with La- tin American officials in Shanghai 333 OCt55 011101 MIAMI BEACH Re or by cabling directly to the re- SOMERSET HOTEL IN MIAMI BEACH, FLORIDA LONDON ARMS HOTEL 727 COLLINS AVENUE Newly ModernIzed—Elevator—Solarium—Tropical Garden THE FINEST KOSHER CUSINE IN FLORIDA Write or Wire NEW V-8 MOTORS (FORMERLY THE DRAZNELL) CORSAIR Ho /el or Phone 5 - 1264 FACTORY GUARANTEED Hotel International JACOBS MC SPEAKER Morris Jacobs, president of the Detroit Zionist Organization, will speak on the 'American Jewish Congress radio program at 9:45 p.m. Saturday, Jan. 11, over WJLB. Hls subject will be "The Result of the Basle Conference on the World Zionist Congress." nrn +1t,pntlo and the BEACH CABANA CLUB Collin, Avenue at 43rd St. MIAMI BEACH • FLORIDA DESIGNED FOR GRACIOUS LIVING THOMAS J. RICE, General Manager For Information: Write or Wire for Reservations 24-HOUR SERVICE BY FACTORY•TRAINED PERSONNEL 6 "Let Us Worry About Your Income Tax Problems" Complete Bookkeeping and Tax Service for All Types of Business Insurance • Notary Public ACE BOOKKEEPING SERVICE 8433 Linwood • TO. 6-7843 Robert Goldstaff Rai Eisenberg (Formerly with Fed. Bureau of Internal Revenue) CAMP CHEROKEE FOR BOYS TIME PAYMENTS 6 TO 16 On Fence Lake, Lac du Flambeau, Wis. High, Dry Location—Hay Fever Relief I Week Season June 30 to August 23 Individualized Instruction Registered Nurse Large Campus Safe Reach Concrete Tennis Courts Riding Toilets In Cabins Large modern Cabins For (older write Sincere Staff J. N. HARRIS, M. A., Director 709 Montrose Avenue, Chicago, 13, IlL Phone Wel. 8462 , Pickup and Delivery—Home or Office MEL HAUGH, INC. Lincoln-Mercury Sales and Service 13200 Linwood at Tyler TO. 8-9100