EDUCATIONAL ORGANIZATIONS Exempt from income tax, § 101 (6). Amortization, taxable and partially taxable bonds, Amortization deduction, § 124 (b). As to deficiency dividends, § 506 (j) (1). Commodity credit loans, § 123. Computation of net income, unjust enrichment tax, Recomputation of tax in case of election re amorti- zation deduction, § 124 (d) (5). Shareholders as to medium of payment of dividends, § 115 (f) (2). To be taxed under Sec. 400, §§ 400, 402. EMERGENCY FACILITY Amortization deduction, §§ 23 (t), 124. Definition, § 124 (e) (1). Depreciation on, § 124 (g). Payment of unamortized cost by United States, § 124 (h). EMERGENCY PERIOD Definition, § 124 (e) (2). EMOLUMENTS Information as to amount paid, § 147 (a). EMPLOYEES Control over, § 1621 (d). Definition, §§ 465 (d), 1621 (c). EMPLOYEES' TRUSTS Beneficiary, taxability, § 165 (b). EMPLOYER Collection of tax on wages, §§ 1624, 1630, 1631. Definition, §§ 465 (e), 1621 (d). ENEMY COUNTRIES War losses in, § 127. EQUITY INVESTED CAPITAL Deficit in earnings and profits of another corpora- Deficit in earnings and profits transferred to trans- Definition, § 718 (a). Distributions in stock, § 718 (a) (3). Earnings and profits at beginning of year, § 718 Increase on account of gain or tax free liquidation, Money paid in, § 718 (a) (1). New capital, § 718 (a) (6). Distributions out of pre-1941 earnings and profits, of Columbia, § 813 (b). Gift tax under Act of 1924, § 813 (a) (1). District of Columbia, § 813 (b). Legacy taxes paid to state, territory, or District Refund based on credit, § 813 (b) (2). Deductions from gross estate, § 812. Claims against estate, § 812 (b) (3). Exemption, § 812 (a). Funeral expenses, § 812 (b) (1). Governmental purposes, § 812 (d). In money or money's worth defined, § 812 (b) (5). ESTATE TAX-Cont. Citizens or residents of United States-Cont. Indebtedness in respect to property, § 812 (b) Literary purposes, § 812 (d). Property previously taxed, § 812 (c). Amount otherwise deductible under this sub- General claims, § 812 (c) (2). Property subject to general claims, § 812 Property subject to claims defined, § 812 (b) Public purpose, § 812 (d). Religious purposes, § 812 (d). Scientific purposes, § 812 (d). Support of dependents, § 812 (b) (5). Unpaid mortgages, § 812 (b) (4). Determination of estate tax, § 824. Discharge of executor from personal liability, Application for discharge, § 825 (a). By beneficiaries, § 821 (a) (2). By executor, § 821 (a) (1). Examination of, § 824. Place for filing, § 821 (c). Records, statements, and returns, § 821 (d). Community property, §§ 811 (d) (5), 811 (e) Contemplation-of-death transfers, §§ 811 (c), Curtesy, § 811 (b). Decedent's interest, § 811 (a). Dower, 811 (b). Estate in lieu of dower or curtesy, § 811 (b). Powers of appointment, § 811 (f). Date of existence of power, § 811 (f) (3). Descendant defined, § 811 (f) (2) (A). In general, § 811 (f) (1). Proceeds of life insurance, § 811 (g). Community property, § 811 (g) (4). Incidents of ownership defined, § 811 (g) (2), Receivable by executor, § 811 (g) (1). Receivable by other beneficiaries, § 811 (g) Relinquishment of power in contemplation of Revocable transfers, § 811 (d). After June 22, 1936, § 811 (d) (1). Date of existence of power, § 811 (d) (3). (i). ESTATE TAX-Cont. Citizens or residents of United States-Cont. Executor liable for payment, § 822 (b). Extension of time, § 822 (a) (2). Time of payment, § 822 (a) (1). Returns, § 821. Special classes of residents, § 850. Claims for refunds Effect of petition to Board, § 911. Credit for state death taxes, § 927. Amount assessable after decision of Board, Amount assessable before decision of Board, Authority to make, § 872 (a). Bond to stay collection, § 872 (f). Deficiency letters, § 872 (b). Expiration of right to assess, § 872 (e). Waiver of stay, § 872 (h). Procedure in estate tax deficiencies, § 871. (b). Extension of time for payment of deficiency, Failure to file petition, § 871 (c). 50% addition treated as deficiency, § 871 (i). Further deficiency letters restricted, § 871 (f). (e). Petition to Board, § 871 (a) (1). Waiver of restrictions, § 871 (d). Determination of, § 824. Estate tax returns, §§ 821, 864. Publicity, 938. Executor defined, § 930 (a). Deficiencies, §§ 891, 893 (b). Jeopardy assessment, §§ 892, 893 (b) (4). Tax shown on return Delinquency in payment, § 893 (a) (1). Time for payment extended, §§ 890 (a), 893 ESTATE TAX-Cont. Jurisdiction of Board Deficiencies, § 871 (a). Net estate defined, §§ 812, 861, 930 (b). Deductions from gross estate, § 861 (a). Condition of allowance of deductions, § 861 (b). Expenses, § 861 (a) (1). Governmental purposes, § 861 (a) (3). Literary purposes, § 861 (a) (3). Property previously taxed, § 861 (a) (2). Public purposes, § 861 (a) (3). Estate tax returns, § 864. By beneficiary, § 861 (a) (2). Place for filing, § 864 (c). Time for filing, § 864 (b). Net estate, § 861. Property within United States, § 862. Contemplation-of-death transfers, § 862 (b). Stock in domestic corporation, § 862 (a). Proceeds of life insurance, § 863 (a). Rate of tax, § 860. Notice of fiduciary relationship, § 901. Address for notice of liability, § 901 (d). Fiduciary or decedent, § 901 (a). Payment of estate tax, §§ 822, 920. To clerk of United States Court for China, § 920 Authority of clerk to act as collector, § 921. To collector, § 920 (b). Penalties, 894. See "Penalties.'' Ad valorem, § 894 (a). ESTATE TAX-Cont. Statute of limitations, etc.-Cont. No return filed, § 874 (b) (1). Method of collection, § 900 (a). Prohibition of suits to restrain enforcement of liability of, § 900 (d). Suspension of statute of limitations, § 900 (c), ESTATE TAX RETURNS Citizens or residents of United States, § 821. Examination of, § 824. Place for filing, § 821 (c). Records, statements, and returns, § 821 (d). False return, limitations, § 874 (b) (1). By beneficiary, § 861 (a) (2). ESTATES AND TRUSTS Amortization deduction, § 172. Beneficiary with different taxable year, § 164. Admission, § 169 (e). Computation of income, § 169 (d). Different taxable years, § 169 (g). Income of participants, § 169 (c). Credit for partially-exempt interest, § 169 (c) Inclusion in net income, § 169 (c) (1). Taxation of, § 169 (b). Credits against net income, § 163. Credits for foreign taxes, § 131 (a) (4). Credits for taxes of possessions of United States, Deductions from victory tax gross income, § 451 Employees', § 165. Beneficiary, taxability, § 165 (b). Beneficiary not exempt, § 165 (c). Exemption from tax, § 165 (a). Foreign personal holding company income, § 332 (d). Application of tax, § 161 (a). Computation and payment, § 161 (b). EXCESS PROFITS TAX RETURNS Consolidated, §§ 141, 729 (b) (3), 730. EXCESS PROFITS TAX UNDER CHAPTER 2 E EXCESS PROFITS TAXES Abnormalities in income in taxable period, § 721. Abnormal income from exploration, etc., § 721 Amount attributable to other years, § 721 (b). Computation of tax for future taxable years, Net abnormal income defined, §§ 721 (a) (3), 721 Separate classes of income defined, § 721 (a) (2). Excess profits credit, § 710 (b) (2). Unused excess profits credit, § 710 (b) (3). Ascertainment of amount of adjustment, § 734 Burden of proof, § 734 (b) (3). Circumstances of adjustment, § 734 (b). Election to charge to capital account, § 733 (a). Computation of excess profits credits, § 729 (b) (1). Affiliated group defined, § 730 (d). Computation and payment of tax, § 730 (c). Includible corporation defined, § 730 (e). Includible insurance companies, § 730 (f). Privilege to file, § 730 (a). Regulations, § 730 (b). EXCESS PROFITS TAXES Cont. Equity invested capital-Cont. Deficit in earnings and profits of another cor- Definition, § 718 (a) (6). Distributions out of pre-1941 earnings and Increase in inadmissible assets, § 718 (a) (6) Maximum allowable, § 718 (a) (6) (E). Reduction in equity invested capital, § 718 (b). Distributions during year, § 718 (b) (2). Definition, § 718 (c) (1): During first sixty days of year, § 718 (c) (2). Earnings and profits of another corporation, Reserves of insurance company, § 718 (f). Stock in case of merger or consolidation, § 718 Equity invested capital in special cases, § 723. Mutual insurance companies other than life or Excess profits credit allowance, § 712. Domestic corporation, § 712 (a). Rule in certain reorganizations, § 712 (d). Base period, § 713 (b). Average base period net income, § 713 (d). General average, § 713 (e). Increased earnings in last half, § 713 (f). Division into halves, § 713 (b) (2). Adjustments due to capital changes, § 713 (g). Amount, § 713 (a). Domestic corporation, § 713 (a) (1). Excess profits credit based on invested capital, § 714. Excess profits credit under income basis, § 711 (b) EXCESS PROFITS TAXES Cont. Excess profits net income of base period-Cont. Abnormal deductions, § 711 (b) (1) (J), (K). Deductions on account of retirement or dis- Income from retirement or discharge of bonds, Payment of judgments, etc., § 711 (b) (1) Repayment of processing taxes to vendees, § 711 (b) (1) (F). Excess profits net income of taxable year, § 711 (a). Excess profits credit under income basis, § 711 (a) Adjustments to normal tax net income Charitable, etc., deductions, § 711 (a) (1) Dividends received, § 711 (a) (1) (F). Gains and losses from capital assets, § 711 Income from retirement or discharge of bonds, Dividends received, § 711 (a) (2) (A). Income from retirement or discharge of Income subject to excess profits tax, § 711 Industries with depletable resources, § 711 Interest, § 711 (a) (2) (B). Interest on government obligations, § 711 (a) Life insurance companies, § 711 (a) (2) (J). Fractional years, § 711 (a) (3). |