INDEX A ABATEMENT OF TAX (see also CREDITS; REFUNDS; REMIS- Abatement claims not to be filed... on Armed forces personnel__ under Closing agreements, effect of.. by Commissioner, in case of jeopardy assessments.. Deficiencies disallowed on review of Tax Court's decisions.. Section 273 (j) 3760 (b) (2) 1146 271 (b) (2) Jeopardy assessments in excess of amounts determined by Tax Court. 273 (i) ACCIDENT INSURANCE. See INSURANCE. 1253 (b) ACCOUNTANTS: Returns as to formation, etc., of foreign corporations. 3604 In general.. 41-48 Change in accounting periods____. 46 Collectors to account for taxes and penalties certified-- Collectors to render accounts of charges incurred in distraint sales.. 3641 Deductions and credits, period for which taken.--- 43 Errors affecting prior years or related taxpayers, adjustment of ACTIONS. See SUITS. ACTIVE SERVICE (in Armed Forces): Compensation for, when excluded from gross income__ ADDITIONS TO TAX: 22 (b) (13) 3771 (b) (1), (c) Abatement at death of members of armed forces__ Estimated tax.. 421 3971 (b) 274 (a) 3690, 3692, 3712 ADJUSTED BASIS: for Depletion allowance; exceptions... for Determining gain or loss, in general. of Emergency facilities.. of Property of a corporation suffering war losses.. 272 (k) 311 (e) 3693 (d), 3701 (f) of Stock, reduction by distributions other than dividends............. ADJUSTED GROSS INCOME: Alternative tax on.. Definition.. Relation of standard deduction to.. 114 (b) (1) 400 22 (n) 23 (aa) (1, 3) Substitution for net income in connection with net capital gain and ADMINISTRATIVE PROVISIONS: Abatements, credits and refunds in general.... Applicability of general administrative provisions: to Employment taxes_ to Income tax___. to Tax on transfers to avoid income tax. 117 (a) (10) (B), (d) (2) 3770-3780 1430, 1536 61 1253 (c) See INFORMATION AND 3790-3808 Assessment. See ASSESSMENT OF TAX. Miscellaneous provisions__. ADMINISTRATORS. See ESTATES; FIDUCIARIES. ADOPTED CHILDREN: as Dependents--- ADVANCE PAYMENT: 25 (b) (3) In general.. of Estimated tax. 56 (d) When considered as made on last day prescribed by law..... 322 (b) (4) AFFIDAVITS AND AFFIRMATIONS. See OATHS, ETC. AGENTS (see also INTERNAL REVENUE AGENTS): Declaration of estimated tax by. Returns by... Performance of acts required of employers in connection with em- "Withholding agent" defined. Withholding of tax on wages, regulations governing.. AGRICULTURAL LABOR: 58 (f) 51 (c) 1632 3797 (a) (16) 1426 (b) (1), (h) Not included in term “employment", for purpose of employment taxes; Not subject to withholding of tax....... AGRICULTURAL ORGANIZATIONS: Section 1426 (b) (10) (A, B) Service for, not included in term "employment," for purpose of ALASKA (see also TERRITORIES): 1251 (a) 3793 (a) (1) (C), (b) (1) ----- Inclusion in term "State", for purpose of employment taxes--- 1426 (e) Compensation from foreign governments, etc., exemption from tax 116 (h) (1) Credits against income tax for foreign, etc., taxes-- "Dependent", when includible in..... 146 (e) Interest received from, as income from sources within U. S. 119 (a) (1) (B) 103 23 (u) 3797 (a) (17) 22 (k) 171 45 Not considered payments for support of a dependent_ ALLOWANCES (see also DEDUCTIONS): Allocation as between organizations, etc., under same control___ of Military and naval personnel, in computing gross income----- ALTERNATIVE TAXES: Capital gains and losses.. 116 (j) 129 22 (b) (13) Individuals with adjusted gross income of less than $5,000. 51 (f) (4), 400–404 AMERICAN VESSELS (see also VESSELS): Definition, for purpose of employment taxes. AMORTIZATION: Adjusted basis for determining gain or loss in respect to. 113 (b) (1) (B, C) Inclusion in term "foreign personal holding company income" Information at source as to-- 22 (b) (2) (B), 23 (p), 165 22 (b) (2) 332 (a) 147 (a) for Military service disability, exclusion from gross income- 22 (k) of Nonresident aliens, tax on 211 (a) (1) (A) of Nonresident aliens, withholding of tax on.. 143 (b) 23 (z) in Lieu of alimony.. APARTMENT HOUSES (COOPERATIVE)_ APOSTOLIC ASSOCIATIONS: Service for, when not included in term "employment" 1426 (b) (10) (A) APPRAISAL: of Property exempt from distraint and sale....... 3691 (b) ARMED FORCES. See MILITARY AND NAVAL FORCES. Abatement. See ABATEMENT OF TAX. Additional assessments, credit in case of; definition. on Children's earnings.. by Commissioner, in general Deficiency. See DEFICIENCIES. Effect of closing agreements as to. General superintendence by Commissioner.. Limitation period: In general. Section 3691 (a) (2) 3615 (e) 107 (b) 114 (b) (4) 3771 (b) (1), (c) See JEOPARDY ASSESSMENTS. Assessment after period expired, effect of.. Suspension, in general__ in case of Transferred assets; suspension.. Lists: Certification of.. Supplemental lists_ Mode or time of, establishment by regulation.. No assessment of tax unpaid by person dying in military service...... Proceedings, applicability of other laws to.. Requests for prompt assessment.. Suits to restrain, prohibition of.. Tax collected or withheld from another person.. Transferred assessments. against Transferred assets_ on Transfers to avoid income tax. Validity conclusively presumed, in actions to clear title to realty. 3679 (c) Service for certain associations, when not included in term "employ- Transfers to certain associations exempt from tax under I. R. C. 3797 (a) (3) 1426 (b) (8, 10) 1251 (a) ASSUMPTION OF INDEBTEDNESS (Tax-Free Exchanges) __ ____ 112 (k) for Arrest of persons failing to obey summons. 3615 (e) 3710 (a) ATTEMPTS TO EVADE TAX. See EVASION OF TAX. Section 3604 3695 (a), 3696, 3701 (d) ATTORNEYS: Returns of formation, etc., of foreign corporations--- Acquisitions made for purpose of, disallowance of deduction, etc----- 129 B 112 (k) 112 (i) BACK PAY: Tax on.. BAD DEBTS: Claims for credits or refunds, limitations on_ Recovery, exclusion from gross income; definition_. Exclusion in determining war losses; exception. - 107 (d) 322 (b) (5) 127 (e) (2) (A) of Nonresident aliens, when tax on interest not to be withheld... BANKRUPTCY AND RECEIVERSHIP (see also RECEIVERS): Back pay in case of Interest. War postponements, when not applicable....... BANKS (see also CORPORATIONS): Common trust funds.___ 274 107 (d) (2) 3804 (d) (1) 169 1631 3656 (a) (2) (B) as Depositaries for employment taxes and taxes withheld on wages.. Lien on assets of, for certified, etc., checks in payment of taxes Mutual savings and cooperative banks, when service for not included Returns as to formation, etc., of foreign corporations.. 1426 (b) (10) (A) 3604 Transfers to certain banks exempt from tax under I. R. C. 1250---- 1251 (a) for Determining gain or loss in exchanges, etc., ordered by S. E. C... 44 (c) 41 23 (n), 114 113 372 22 (c) 23 (i) 127 (d) BAUXITE: "Ordinary treatment processes" defined________ 114 (b) (4) (B) (iii) BENEFICIAL ASSOCIATIONS (see also ASSOCIATIONS): 1426 (b) (10) (A, C, D) |