Definition, § 783 (d).

Discharge of, §§ 22 (b) (9), 113 (b) (3).

Railroad, § 22 (b) (10).

Purchase endowment contract, § 24 (a) (6).

Purchase single premium life insurance, § 24 (a)
(6).

Retirement of, § 27 (a) (4).

INDIVIDUAL INCOME TAX RETURNS

Requirement, § 51 (a).

To whom return made, § 53 (b) (1).

Victory tax, § 455 (a).

INDIVIDUALS

Credits against net income

Dependents, § 25 (b) (2).

Earned income credit, § 25 (a) (3).

Interest on obligations of instrumentalities of
United States, § 25 (a) (2).

Interest on United States obligations, § 25 (a)
(1).

Normal tax and surtax, § 25 (b).

Normal tax only, § 25 (a).

Personal exemption, § 25 (b) (1).

Declaration of estimated tax by, § 58.

Definition, § 24 (b) (2).

INFORMATION AND RETURNS Cont.
Jurisdiction of district courts, § 3633.

Notice requiring records, statements, and special re-
turns, § 3603.

Penalties, § 3616.

Penalties and awards to informers, § 3617.
Restrictions on examination of taxpayer, § 3631.
Returns as to formation of foreign corporations,
§ 3604.

Returns executed by commissioner or collector,
§ 3612.

Returns executed by taxpayer, § 3611.

Search warrants, § 3602.

Summons from collector to produce books and give
testimony, § 3615.

Unnecessary examinations prohibited, § 3631.
INFORMATION AT SOURCE

Annuities paid, § 147 (a).
Compensation paid, § 147 (a).

Corporations to give re

Accumulated earnings and profits, § 148 (c).
Compensation of officers and employees, § 148 (f).
Contemplated dissolution or liquidation, § 148 (d).
Distributions in liquidation, § 148 (e).
Dividend payments, § 148 (a).

Profits declared as dividends, § 148 (b).
Emoluments paid, § 147 (a).

Foreign personal holding companies, §§ 338, 339.
Interest paid, § 147 (a).

Obligations of United States, § 147 (d).

Payments of $500 or more, § 147 (a).

Premiums paid, § 147 (a).

Recipient to furnish name and address, § 147 (c).
Remunerations paid, § 147 (a).

Rent paid, § 147 (a).

Returns, § 147 (b).

Returns regardless of amount of payment, § 147 (b).

Salaries paid, §§ 147 (a), 1625 (b).

Wages paid, §§ 147 (a), 1625 (b).
INFORMATION RETURNS

All persons, § 147.

Brokers, 149.
Corporations, § 148.

Foreign personal holding companies
Officers and directors, § 338.
Shareholders, § 339.

INFORMERS

Penalties and awards to, § 3617.
INHERITANCE TAXES

Credit against estate tax, § 813 (b).
INHERITANCES

Basis for gain or loss, § 113 (a) (5).
Exclusion from gross income, § 22 (b) (3).

INJUNCTION

Against suits to restrain assessment or collection,
§ 3653.

Fiduciary's liability, § 3653 (b).

Estate tax, § 900 (b).

Pending appeal to The Tax Court
Estate tax, § 871 (a).

Gift tax, §§ 1012 (a), 1025 (e).
Income tax, § 272 (a).

Transferee's liability, § 3653 (b).

INSOLVENT BANKS

Exemption of, § 3798.

INSPECTION OF INCOME TAX RETURNS

Committees of Congress, § 55 (d).

List of taxpayers in collector's office, § 55 (e).
Penalties for disclosing information, § 55 (f).
Shareholders, § 55 (c).

State bodies or commissions, § 55 (b) (2).
State officers, § 55 (b).

INSTALLMENT BASIS

Casual sales of personalty, § 44 (b).

Change from accrual to installment basis, § 44 (c).
Dealers in personal property, § 44 (a).
Disposition of installment obligations, § 44 (d).
Gain or loss, § 111 (d).

Sale of installment obligations, § 44 (d).
Sale of realty, § 44 (b).

INSTALLMENT BASIS TAXPAYERS' RELIEF

Excess profits taxes

Adjustment account of change, § 736 (c).
Election to accrue income, § 736 (a).

INSTALLMENT OBLIGATIONS

Disposition of, § 44 (d).

INSTALLMENT PAYMENTS

Estimated tax, §§ 59 (a), 60 (c).
Income tax, § 56 (b).

Overpayment, §§ 321, 322 (a) (1).

Prorating deficiency to, § 272 (i).
INSTALLMENT SALES

Basis, § 44.

Excess profits taxes relief, § 736.
Gain or loss, § 111 (d).

INSURANCE

Estate tax

Life, §§ 811 (g), 863 (a).

Recovery from beneficiary, § 826 (c).

Income tax

Accident, § 22 (b) (5).

Health, § 22 (b) (5).

Life, § 22 (b) (1).

Premiums, § 24 (a) (4).

INSURANCE COMPANIES OTHER THAN LIFE OR
MUTUAL

Consolidated returns, § 141 (f).

Credits against income tax, § 205.

Taxes of foreign corporations, § 205.

Taxes of possessions of United States, § 205.

Credits against net income, § 204 (f).

Deductions from gross income, § 204 (c).

Capital losses, § 204 (c) (5).

Charitable contracts, § 204 (c) (9).

Debts, § 204 (c) (6).

Deductions allowed under Section 23, § 204 (c)

(10).

Deductions from gross income, § 204 (c).

Depreciation, § 204 (c) (8).

Dividends, § 204 (c) (11).

Double, § 204 (e).

Foreign corporations, § 204 (d).

Taxes, § 204 (c) (3).

Excess profits taxes, § 719 (a) (3).

Expenses incurred defined, § 204 (b) (7).
Gross income, computation of, § 206.

Gross income defined, §§ 204 (b) (1), 507 (b).
Imposition of tax, § 204 (a).

Domestic insurance companies

Corporation surtax net income, § 204 (a) (1).
Normal tax net income, § 204 (a) (1).

Foreign insurance companies

Corporation surtax net income, § 204 (a) (2).
Normal tax net income, § 204 (a) (2).

In general, § 204 (a) (1).

No United States insurance business, § 204 (a)
(3).

Investment income defined, § 204 (b) (3).

Losses incurred defined, § 204 (b) (6).

Net income defined, § 204 (b) (2).

Premiums earned on insurance contracts defined,

§ 204 (b) (5).

Underwriting income defined, § 204 (b) (4).

INTERCORPORATE LIQUIDATIONS

Excess profits taxes

Adjustment of equity invested capital, § 761 (d).
Definition, § 761 (a).

Determinations, § 761 (g) (1).

Liquidation extending over long period, § 761
(g) (2).

Regulations, § 761 (g) (1).

Intercorporate liquidations defined, § 761 (a).
Invested capital bases, § 761 (e).

Minus adjustment defined, § 761 (b) (2).
Rule for determining, § 761 (b) (3).

Plus adjustment defined, § 761 (b) (1).
Rule for determining, § 761 (b) (3).

Rule for application of Section 761, § 761 (c).
Contract defined, § 761 (c) (3).

Stock having cost basis, § 761 (c) (1).
Stock not having cost basis, § 761 (c) (2).
Statutory mergers and consolidations, § 761 (f).

INTERCORPORATE LOSSES

Non-deductibility, § 24 (b) (1).

INTEREST

Amortizable bond premium, § 125.

Co-operative apartment corporation, amount paid to,
§ 23 (z).

Decedents, deductible by, § 126 (b) (1).

Deductibility from gross income, § 23 (b).

Deductibility from victory tax gross income, § 451
(a) (2).

Delinquent taxes, § 3794.

Estate taxes

Deficiencies, §§ 891, 893 (b).

Jeopardy assessments, §§ 892, 893 (b) (4).

Time for payment extended, §§ 890 (b), 893
(b) (3).

INTEREST-Cont.

Estate taxes-Cont.

Tax shown on return

Delinquency in payment, § 893 (a) (1).

Time for payment extended, §§ 890 (a), 893 (a)

(2).

Foreign personal holding company income, § 332 (a).
Gift taxes

Deficiencies, §§ 1021, 1023 (b).

Bankruptcy and receiverships, § 1023 (b) (5).
Jeopardy assessment, § 1023 (b) (4).

Time for payment extended, §§ 1020 (b), 1023
(b) (3).

Tax shown on return

Delinquency in payment, §§ 1020 (a), 1023 (a)
(1).

Time for payment extended, § 1023 (a) (2).
Wilful failure to make return, etc., § 1024.
Income taxes

Deficiencies, §§ 292, 294 (b).

Bankruptcy and receiverships, § 298.
Jeopardy assessments, § 297.

Time for payment extended, § 296.
Delinquency in payment

Bankruptcy and receiverships, § 298.
Deficiency, §§ 292, 294.
Jeopardy assessments, § 297.

Tax shown on return, § 294 (a).

Extended payments

Deficiency, § 296.

Tax shown on return, § 295.

Tax shown on return, § 294 (a).

Delinquency in payment, § 294 (a) (1).

Time for payment extended, §§ 294 (a) (2),
295.

Information as to amount paid, § 147 (a).

INTEREST ON OBLIGATIONS OF UNITED
STATES

Corporation credits against net income, § 26 (a).
Individual credits against net income, § 25 (a) (1).
Tax free, § 22 (b) (4).

INTER-FAMILY LOSSES

Non-deductibility, § 24 (b) (1).

INTER-FIDUCIARY-BENEFICIARY LOSSES

Non-deductibility, § 24 (b) (1).

INTER-FIDUCIARY-FIDUCIARY LOSSES

Non-deductibility, § 24 (b) (1).

INTER-GRANTOR-FIDUCIARY LOSSES

Non-deductibility, § 24 (b) (1).

INTER-INDIVIDUAL-CORPORATION LOSSES
Non-deductibility, § 24 (b) (1).

INTERNAL REVENUE AGENTS

Miscellaneous provisions, §§ 4040-4048.

INTERURBAN ELECTRIC RAILWAY CORPORA-
TION

Property acquired by, § 113 (a) (21).

INVESTMENTS

War losses on, § 127.

INVOLUNTARY CONVERSIONS

Basis for gain or loss, § 113 (a) (9).
Gain or loss on, § 112 (f).

INVOLUNTARY LIQUIDATION
Definition, § 22 (d) (6) (B).
Inventories, § 22 (d) (6) (A), (B).

IRRIGATION COMPANIES

Exempt from income tax, § 101 (10).
ITEMS NOT DEDUCTIBLE

See "Non-deductible Items.''
Victory tax gross income, § 451 (b).

LIEN FOR TAXES-Cont.

Civil action to clear title to realty-Cont.
Obtaining leave to file, § 3679 (a).
Court order, § 3679 (a) (3).

Petition to court, § 3679 (a) (2).

Request for institution of proceedings by
United States, § 3679 (a) (1).

Service on United States, § 3679 (b).

Civil action to enforce lien on property, § 3678.
Adjudication, § 3678 (c).

Decree, § 3678 (c).

Filing, § 3678 (a).

Parties to proceeding, § 3678 (b).

Receivership, § 3678 (d).

Estate taxes, § 827.

Gift tax, § 1009.

Period of lien, § 3671.

Property subject to lien, § 3670.

Release of lien, § 3673.

Bond accepted, § 3673 (b).

Liability satisfied or unenforceable, § 3673 (a).
Partial discharge of property, § 3674.

Part payment, § 3674 (b).

Property double amount of liability, § 3674 (a).
Single bond covering release of lien, etc., § 3676.
Validity against mortgagees, pledgees, purchasers,
and judgment creditors, § 3672.
Applicability of subsection, § 3672 (a) (3).
Exception in case of securities, § 3672 (b) (1).
Invalidity of lien without notice, § 3672 (a).

Under state or territorial laws, § 3672 (a) (1).
With Clerk of District Court, § 3672 (a) (2).
With Clerk of District Court of the United
States for the District of Columbia, § 3672
(a) (3).

Security defined, § 3672 (b) (2).

LIFE INSURANCE

Exclusion from gross income, § 22 (b) (1).
Inclusion in gross estate, §§ 811 (g), 863 (a).
Single premium, § 24 (a) (6).

LIFE INSURANCE BENEFICIARIES
Liability for estate tax, § 826 (c).

LIFE INSURANCE COMPANIES

Adjusted corporation surtax net income defined,
§ 203 (a).

Adjusted normal tax net income defined, § 202 (a).
Adjusted reserves defined, § 201 (c) (3).

Adjustment for certain reserves defined, § 202 (c).
Amortization of premium and accrual of discount,
§ 201 (e).

Credits against net income, § 201 (g).

Deductions from gross income, § 201 (c) (7).

Depreciation, § 201 (c) (7) (D).

Investment expenses, § 201 (c) (7) (B).

Real estate expenses, § 201 (c) (7) (C).
Tax-free interest, § 201 (c) (7) (A).

Definition, § 201 (b).

Double deductions, § 201 (f).

Excess profits tax, §§ 711 (a) (1) (H), 711 (a) (2)

(J), 719 (a) (4).

Gross income defined, § 201 (c) (1).

Imposition of tax, § 201 (a).

Foreign life insurance companies, § 201 (a) (2).
In general, § 201 (a) (1).

No United States insurance business, § 201 (a)

(3).

Corporation to give notice of, § 148 (d).
Distributions in, §§ 27 (g), 115 (c).
Dividends, §§ 27 (g), 115 (c).

Extension of time for payment of income tax by

personal holding companies, § 56 (c) (2).
Information, when contemplated, § 148 (d).
Payment of income tax by personal holding com-
panies, 56 (c) (2).

Property received by corporation on complete
liquidation of another, § 112 (b) (6).
Property received in, § 113 (a) (18).

LITERARY CONTRIBUTIONS

See "Charitable, etc., Contributions.''

MARRIED PERSONS

See "Husband and Wife."

Definition, §§ 401 (a) (1), 1621 (f).
Income tax returns, § 51 (a) (2).

Not living with husband or wife, § 51 (a) (1).

MEDICAL EXPENSES

Deductibility from gross income, § 23 (x).
MEMBERSHIP

Tax Court of the United States, § 1102.

MERCHANT MARINE ACT

Corporations completing contracts under, § 726.

METAL MINES

Percentage depletion, § 114 (b) (4).

METALS

Excess profits tax on profits from, § 731.

MILITARY OR NAVAL FORCES OF THE UNITED

STATES

Abatement of income taxes of, § 241.

Additional allowance, § 22 (b) (13).

Definition, § 3797 (a) (15).

MINERAL PROPERTY

Definition, § 735 (a) (6).