Federal Income, Estate and Gift Tax Laws, Correlated

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Callaghan and Company, 1944 - 1242 lappuses
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Atlasītās lappuses

Saturs

207
30
400
31
27
34
718b4
40
42
42
Gross income
47
48a
48
211a1
54
56
56
Deductions from gross income
62
600
67
160
68
102a
71
718d
79
4b
86
Oct
92
1
94
Items not deductible
96
102f new
101
102a
102
Credits of individual against net income
104
105b
105
new
107
Credits of corporations
110
gain or loss
111
Recognition of gain or loss
112
Adjusted basis for determining gain or loss
113
Basis for depreciation and depletion
114
Distributions by corporations
115
Corporation dividends paid credit
116
Capital gains and losses
117
Loss from wash sales of stock or securities
118
Income from sources within United States
119
Unlimited deduction for charitable and other contributions
120
Deduction of dividends paid on certain pre ferred stock of certain corporations
121
Net operating loss deduction
122
Commodity credit loans
123
Amortization deduction
124
Amortizable bond premium
125
Income in respect of decedents
126
War losses
127
Recovery of unconstitutional federal taxes
128
Section
132
124f
133
Taxes of foreign countries and possessions
138
Section
141
Period for which deductions and credits taken
147
150
151
new
152
51
158
159
162
53
164
150
166
507
168
172a
172
172f
177
2c
178
After 2
179
Partnership not taxable
181
56
182
Computation of partnership income
183
Credits against net income
184
Earned income
185
Taxes of foreign countries and possessions of United States
186
Partnership returns
187
Different taxable years of partner and partner ship
188
Net operating losses
189
61
190
165a
191
Life insurance companies
201
Surtax on corporations improperly accumulat
202
Adjusted corporation surtax net income
203
Insurance companies other than life or mutual
204
Taxes of foreign countries and possessions
205
United States 206 Computation of gross income
206
Mutual insurance companies other than life or marine
207
Net operating losses SUPPLEMENT CCREDITS AGAINST TAX 131 Taxes of foreign countries and possessions of United States SUPPLEMENT H...
208
Banks and trust companies
209
Tax on nonresident alien individuals
211
Gross income
212
Deductions
213
Credits against net income
214
Allowance of deductions and credits
215
Credits against tax
216
Returns
217
Payment of
218
Partnerships
219
220
220
223
223
121
224
SUPPLEMENT REXCHANGES AND DISTRIBUTIONS IN OBEDIENCE TO ORDERS OF SECURITIES AND EXCHANGE COMMISSION SUPP...
225
186
227
228a
228
504
235
204
242
Feb
248
711a2L 210b
252
125
260
12a
261
711a3
266
220
270
Procedure in general
272
Jeopardy assessments
273
Bankruptcy and receiverships
274
Period of limitation upon assessment and collection
275
SameExceptions
276
Suspension of running of statute
277
Applica
285
302a
302
322
322
a
328
Taxable
331
3c
332
154a
337
After 2
341
136
354
22k new
355
a
362
Dec
363
Basis for determining gain or loss
372
Definitions
373
EPTA Dec
376
23
382
139
383
Consolidated returns
384
112c
385
Applicability of Supplement
391
Undistributed Supplement S net income
392
Supplement S net income
393
Corporation income taxed to shareholders
394
Fiduciary returns
395
107
398
Withholding of tax at source
401
202
404
Payment of corporation income tax at source
406
Penalties
410
b new
411
Closing by Commissioner of taxable year 147 Information at source
414
Information by corporations
417
Returns of brokers
420
Collection of foreign items 151 Foreign personal holding companies
422
PanAmerican trade corporations
423
Oct
452
Dec
460
b
466
new
468
Dec
474
Dec
482
182a
485
206
486
SUPPLEMENT FOREIGN CORPORATIONS
489
June
496
SUPPLEMENT MINTEREST AND ADDITIONS TO THE TAX 291 Failure to file return
552
Interest on deficiencies
554
Additions to the tax in case of deficiency 294 Additions to the tax in case of nonpayment
556
Time extended for payment of tax shown on return
560
Time extended for payment of deficiency
561
Interest in case of jeopardy assessments 298 Bankruptcy and receiverships 299 Removal of property or departure from United States
562
WITH INCOME
568
Dec 31
576
158
577
Dec
598
Subchapter BDeclared Value ExcessProfits
600
Imposition of
619
Dec
636
b
645
SUPPLEMENT TINDIVIDUALS GROSS FROM CERTAIN SOURCES OF 3000 OR LESS 400 Imposition of
648
Rules for application of section 400
652
Manner of election
654
Credits against tax not allowed 404 Certain taxpayers ineligible SUPPLEMENT NCLAIMS AGAINST TRANSFEREES AND FIDUCIARIES 311 Tra...
656
Overpayment of installment 322 Refunds and credits Subchapter DVictory Tax on Individuals PART 1RATE AND COMPUTATION OF TAX 450 I...
658
Specific exemption 453 Credit against victory
659
Post war credit or refund of victory tax 455 Returns 456 Limitation on
660
SRA
667
ning after a certain date they are shown in this column
669
June
684
Publicity of returns
700
Subchapter CExcess Profits on Navy Contracts
708
new
712
new
718
721e new
721
Credit for other taxes on income
724
new
727
Subchapter EExcess Profits
730
Dec
732
Oct
736
116h
742
Excess profits net income
757
117a
762
713b
774
Excess profits creditAllowance
775
Jan
779
Definition of invested capital
794
Equity invested capital
806
201b
808
202
814
Borrowed invested capital
818
Returns SUPPLEMENT ACLAIMS AGAINST TRANSFEREES
820
a
821
Collection of unpaid tax 910 Period of limitation for filing claims
826
General reliefConstructive
835
203
837
Other laws applicable SUPPLEMENT EESTATES IN CHINA
840
Equity invested capital in special cases
846
Missionaries in foreign service China to act as collector
850
117a
851
July
854
23e
856
Rate of tax 926 Requirements for extension
860
23k
869
Definition of deficiency 937 Assessment collection and payment of
870
Capitalization of advertising etc expend
871
23k
882
Oct
883
Relief for installment basis taxpayers
888
Election of income credit
900
a
905
Supplement A average base period net income
913
Foreign corporations
922
SUPPLEMENT
936
781
946
June
958
f
966
Jan
968
117a 10
979
June
993
Imposition of tax 1004 Deductions
1000
Feb
1003
713e new
1008
Examination of return and determination of
1010
Definition of deficiency
1011
Assessment and collection of deficiencies
1012
Jeopardy assessments
1013
Claims in abatement
1014
Bankruptcy and receiverships
1015
Period of limitation upon assessment and collection
1016
Suspension of running of statute
1017
Addition to the tax in case of delinquent re turn
1018
Additions to the tax in case of deficiency
1019
Interest on extended payments
1020
Interest on deficiencies
1021
Interest on jeopardy assessments
1022
Additions to the tax in case of nonpayment
1023
Penalties
1024
Transferred assets
1025
Notice of fiduciary relationship
1026
Refunds and credits
1027
Laws made applicable
1028
Rules and regulations
1029
Definitions
1030
Publicity of returns CHAPTER 5BOARD OF TAX APPEALS Subchapter AOrganization Jurisdiction and Procedure
1031
h
1036
231
1059
Where amendments are applicable to taxable years begin
1066
Taxable
1083
Provisions of special application to divisions
1118
Provisions of special application to trans ferees
1119
Publicity of proceedings
1120
Publication of reports
1121
Part IORGANIZATION AND JURISDICTION 1100 Status 1101 Jurisdiction 1102 Membership 1103 Organization
1131
Offices 1105 Times and places of meetings PART IIIMISCELLANEOUS PROVISIONS 1130 Employees 1131 Expenditures 1132 Disposition of fee...
1132
Date when Board decision becomes final
1134
Courts of review 1142 Petition for review 1143 Change of Commissioner 1144 Cross reference 1145 Bond to stay assessment and collection
1135
Refund credit or abatement of amounts disallowed SUBTITLE BMISCELLANEOUS TAXES CHAPTER 6CAPITAL STOCK 1200 Tax 1201 Exemp...
1136
Dec
1137
Returns 1204 Publicity of returns 1205 Payment of tax 1206 Addition to the tax in case of delinquency 1207 Other laws applicable CHAPTER 7TA...
1138
Nontaxable transfers 1252 Definition of foreign trust 1253 Payment and collection 1254 Publicity of returns
1139
tive
1140
Liability for tax 1630 Verification of returns
1149
PART IIIGENERAL PROVISIONS
1160
Dec
1167
Suits for refund 3777 Reports of refunds and credits in excess
1168
Release of lien
1170
Net income
1172
tive
1175
SUBTITLE EPERSONNEL
1176
CHAPTER 41COLLECTORS OF INTERNAL REVENUE Subchapter AAppointment Compensation and Bond SEC 3940 Number 3941 Appointmen...
1178
Payment of advertising stationery and postage expenses Subchapter BAccounts Records and Reports 3950 Charges and credits 3951 Quarterly reven...
1179
Subchapter CPowers and Duties 3961 Collection 3962 Completion of collections SEO 3964 Information and returns 3965 Administration of oaths an...
1180
Subchapter EDistraint Against Delinquent Collector 3975 Warrant of distress 3976 Sale of personal property 3977 Sale of real property 3978 Disposi...
1181
Retention of deputies pending appointment of successor collector 3997 Administration of oaths CHAPTER 43INTERNAL REVENUE AGENTS 400...
1182
CHAPTER 46MISCELLANEOUS PROVISIONS 4040 Posts of duty of employees in field service or traveling 4041 Issue of instructions regulations ...
1183
Statement of fees charges and allowances 4047 Penalties 4048 Extended application of penalties relating to internal revenue officers
1184
Authorization 5003 Appointment and compensation of staff
1185
Credits against net income
1192
Different taxable years
1193
Western Hemisphere Trade Corporations
1195
Employees trusts
1204
Revocable trusts 167 Income for benefit of grantor 168 Taxes of foreign countries and possessions of United States 169 Common trust funds
1206
Net operating losses 171 Income of an estate or trust in case of divorce
1207
Income from sources within possessions of the United States
1209
PART IIIPOSTWAR REFUND OF EXCESS PROFITS
1210
Stock ownership 334 Gross income of foreign personal holding companies
1212
Undistributed Supplement P net income 336 Supplement P net income 337 Corporation income taxed to United States shareholders 338 Information ...
1213
Definitions 466 Tax collected at source
1217
Taxation in general 262 Credit against net income
1221
Withholding agent 468 Return and payment by withholding agent 469 Receipts 470 Penalties
1227
Authority to distrain
1228
Credits against the tax 264 Affiliation 265 Income of shareholders
1229
SUPPLEMENT REGULATED INVESTMENT COMPANIES
1232
out regard to taxable years they are shown in this column
1238
Definition
1240
Definitions 476 Expiration date
1241
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Populāri fragmenti

299. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
140. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
281. lappuse - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
80. lappuse - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...
314. lappuse - If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized losses from...
268. lappuse - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
424. lappuse - There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for Its taxable year which is to be distributed currently...
225. lappuse - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
227. lappuse - If the corporation receiving such other property or money does not distribute It in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
502. lappuse - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.

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