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9. Payment of Tax Shown to be Due on Return
PAGE
3
16
40
59
93
110
126
136
157
165
188
17. Income from Gains Upon Sale or Exchange of Prop-
erty-The Closed Transaction
382
18. Income from Gains Upon Sale or Exchange of Prop-
erty-Determining Gain or Loss-Basis and
Computation..
431
22. Income from Royalties, Copyrights and Patents
23. Income from Interest-General
572
592
24. Income from Interest on Obligations of the United
States ..
607
25. Income from Rents.
617
Part III-Deductions
29. Deductions in General
30. Deductions for Expenses
31. Deductions for Interest
32. Deductions for Taxes .
33. Deductions for Losses
34. Deductions for Net Losses
35. Deductions for Bad Debts
36. Deductions for Depreciation
37. Deductions for Extraordinary Obsolescence and
Amortization . .
38. Deductions for Depletion
39. Deductions for Contributions, Donations, Gifts and
Subscriptions.
Part IV-Special Classes of Taxpayers
40. Tax on Undistributed Profits of Corporations.
Non-Resident Aliens
41.
1149
1158
1224
43. Fiduciaries-Returns, Personal Liability and Refunds 1265
44. Insurance Companies
1286
1308
713
715
799
810
841
893
909
940