TABLE OF CONTENTS INTERNAL REVENUE TITLE SUBTITLE A-TAXES SUBJECT TO THE JURISDICTION OF THE TAX COURT OF THE UNITED STATES Sec. 31. Taxes of foreign countries and possessions of United States____ 31 31 Sec. 33. Credit for overpayments_-_. 31 Sec. 35. Credit for tax withheld on wages.. 31 PART IV-ACCOUNTING PERIODS AND METHODS OF ACCOUNTING Sec. 41. General rule.. Sec. 42. Period in which items of gross income included. Sec. 45. Allocation of income and deductions___ Sec. 46. Change of accounting period... Sec. 47. Returns for a period of less than twelve months. PART V-RETURNS AND PAYMENT OF TAX Sec. 51. Individual returns_ Sec. 53. Time and place for filing returns-- Sec. 55. Publicity of returns_ Sec. 56. Payment of tax.. Sec. 57. Examination of return and determination of tax- Sec. 60. Special rules for application of sections 58 and 59 PART VI-MISCELLANEOUS PROVISIONS Sec. 61. Laws made applicable.... SUBCHAPTER C—SUPPLEMENTAL PROVISIONS SUPPLEMENT A-RATES OF TAX Sec. 103. Rates of tax on citizens * * * of certain foreign countries. Sec. 106. Claims against United States involving acquisition of property SUPPLEMENT B-COMPUTATION OF NET INCOME Sec. 111. Determination of amount of, and recognition of, gain or loss. Sec. 113. Adjusted basis for determining gain or loss. 57 Sec. 118. Loss from wash sales of stock or securities_ 77 Sec. 119. Income from sources within United States.. 77 Sec. 120. Unlimited deduction for charitable and other contributions.. 80 Sec. 128. Recovery of unconstitutional Federal taxes. 97 * * * tax... 97 cases.. 98 SUPPLEMENT C-CREDITS AGAINST TAX Sec. 131. Taxes of foreign countries and possessions of United States..... Sec. 167. Income for benefit of grantor... Sec. 166. Revocable trusts.. ! ! ! ! ! Sec. 168. Taxes of foreign countries and possessions of United States.. 100 101 103 104 105 106 107 107 108 108 108 111 111 112 114 114 115 SUPPLEMENT E-ESTATES AND TRUSTS-continued Sec. 169. Common trust funds.... Sec. 170. Net operating losses..... Sec. 171. Income of an estate or trust in case of divorce, etc. Page 115 116 117 117 Sec. 186. Taxes of foreign countries and possessions of United States.. 118 118 119 Sec. 188. Different taxable years of partner and partnership- 119 119 Sec. 190. Allowance of amortization deduction.. 119 Sec. 251. Income from sources within possessions of United States.. 123 124 Sec. 275. Period of limitation upon assessment and collection. Sec. 294. Additions to the tax in case of nonpayment_-_ 133 Sec. 295. Time extended for payment of tax shown on return. Sec. 299. Removal of property or departure from United States.. SUPPLEMENT P-FOREIGN PERSONAL HOLDING COMPANIES Page Sec. 331. Definition of foreign personal holding company- 142 143 Sec. 333. Stock ownership. 144 Sec. 334. Gross income of foreign personal holding companies. 145 Sec. 335. Undistributed supplement P net income. 146 Sec. 336. Supplement P net income.. 146 Sec. 337. Corporation income taxed to United States shareholders_ SUPPLEMENT R-EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE Sec. 371. Nonrecognition of gain or loss. 152 154 Sec. 373. Definitions.---. 154 SUPPLEMENT T-INDIVIDUALS WITH ADJUSTED GROSS INCOME OF SUPPLEMENT U-ABATEMENT OF TAX FOR MEMBERS OF ARMED Sec. 421. Abatement of tax for members of armed forces upon death......... Sec. 1111. Rules of practice, procedure, and evidence.. 159 Sec. 1112. Burden of proof in fraud cases_ 159 Sec. 1113. Service of process.. 159 Sec. 1114. Administration of oaths and procurement of testimony-- Sec. 1118. Provisions of special application to divisions.. 161 Sec. 1119. Provisions of special application to transferees. Sec. 1121. Publication of reports 162 162 162 PART III-MISCELLANEOUS PROVISIONS Sec. 1133. Fee for transcript of record__ SUBCHAPTER B-COURT REVIEW OF TAX COURT DECISIONS Sec. 1140. Date when Tax Court decision becomes final.. Sec. 1146. Refund, credit, or abatement of amounts disallowed_. SUBTITLE B-MISCELLANEOUS TAXES CHAPTER 7-TAX ON TRANSFERS TO AVOID INCOME TAX Sec. 1250. Imposition of tax_ Sec. 1251. Nontaxable transfers_. Sec. 1252. Definition of "foreign trust" Sec. 1253. Payment and collection... Sec. 1254. Publicity of returns__ CHAPTER 9-EMPLOYMENT TAXES Page 163 163 164 165 165 165 166 167 167 167 167 167 Sec. 1424. Expenditures incurred by the Post Office Department Sec. 1425. Penalties relating to stamps and other collection devices.. 169 170 170 170 Sec. 1501. Deduction of tax from compensation_. PART II-TAX ON EMPLOYEE REPRESENTATIVES Sec. 1510. Rate of tax. 177 178 178 178 178 179 179 |