Normal tax rates, § 11. Returns, § 51. Surtax rates, § 12 (b). Victory tax returns, § 455 (a). INFORMATION AND RETURNS Authority to administer oaths, take testimony, etc., Canvass of districts for taxable persons and objects, Collector to list taxable objects owned by nonresi- Entry of premises for examination of taxable ob- Examination of books and witnesses, § 3614. Accumulated earnings and profits, § 148 (c). Profits declared as dividends, § 148 (b). Foreign personal holding companies, §§ 338, 339. 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). Rent paid, § 147 (a). Returns, § 147 (b). Returns regardless of amount of payment, § 147 (b). Wages paid, §§ 147 (a), 1625 (b). INFORMATION RETURNS All persons, § 147. Foreign personal holding companies INFORMERS Penalties and awards to, § 3617. Credit against estate tax, § 813 (b). Basis for gain or loss, § 113 (a) (5). INJUNCTION Against suits to restrain assessment or collection, Fiduciary's liability, § 3653 (b). Estate tax, § 900 (b). Pending appeal to The Tax Court Gift tax, §§ 1012 (a), 1025 (e). 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). State bodies or commissions, § 55 (b) (2). INSTALLMENT BASIS Casual sales of personalty, § 44 (b). Change from accrual to installment basis, § 44 (c). Sale of installment obligations, § 44 (d). INSTALLMENT BASIS TAXPAYERS' RELIEF Excess profits taxes Adjustment account of change, § 736 (c). INSTALLMENT OBLIGATIONS Disposition of, § 44 (d). INSTALLMENT PAYMENTS Estimated tax, §§ 59 (a), 60 (c). Overpayment, §§ 321, 322 (a) (1). Prorating deficiency to, § 272 (i). Basis, § 44. Excess profits taxes relief, § 736. 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 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). Ordinary and necessary expenses, § 204 (c) (1). Excess profits taxes, § 719 (a) (3). Expenses incurred defined, § 204 (b) (7). Gross income defined, §§ 204 (b) (1), 507 (b). Domestic insurance companies Corporation surtax net income, § 204 (a) (1). Foreign insurance companies Corporation surtax net income, § 204 (a) (2). In general, § 204 (a) (1). No United States insurance business, § 204 (a) 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). Determinations, § 761 (g) (1). Liquidation extending over long period, § 761 Regulations, § 761 (g) (1). Intercorporate liquidations defined, § 761 (a). Minus adjustment defined, § 761 (b) (2). Plus adjustment defined, § 761 (b) (1). Rule for application of Section 761, § 761 (c). Stock having cost basis, § 761 (c) (1). INTERCORPORATE LOSSES Non-deductibility, § 24 (b) (1). INTEREST Amortizable bond premium, § 125. Co-operative apartment corporation, amount paid to, Decedents, deductible by, § 126 (b) (1). Deductibility from gross income, § 23 (b). Deductibility from victory tax gross income, § 451 Delinquent taxes, § 3794. Estate taxes Deficiencies, §§ 891, 893 (b). Jeopardy assessments, §§ 892, 893 (b) (4). Time for payment extended, §§ 890 (b), 893 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). Deficiencies, §§ 1021, 1023 (b). Bankruptcy and receiverships, § 1023 (b) (5). Time for payment extended, §§ 1020 (b), 1023 Tax shown on return Delinquency in payment, §§ 1020 (a), 1023 (a) Time for payment extended, § 1023 (a) (2). Deficiencies, §§ 292, 294 (b). Bankruptcy and receiverships, § 298. Time for payment extended, § 296. Bankruptcy and receiverships, § 298. 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), INTEREST ON OBLIGATIONS OF UNITED Corporation credits against net income, § 26 (a). 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 INTERNAL REVENUE AGENTS Miscellaneous provisions, §§ 4040-4048. INTERURBAN ELECTRIC RAILWAY CORPORA- Property acquired by, § 113 (a) (21). Basis, § 113 (a) (1). Change of method, § 22 (d). Gain or loss, § 113 (a) (1). Gross income, § 22 (c). Involuntary liquidation and relinquishment of, § 22 (d) (6). Method of keeping, § 22 (d) (1). INVESTED CAPITAL See "Borrowed Invested Capital"; "Equity In- INVESTMENT EXPENSES Life insurance companies, § 201 (c) (7) (B). INVESTMENT INCOME Insurance companies other than life or mutual, § 204 INVESTMENTS War losses on, § 127. INVOLUNTARY CONVERSIONS Basis for gain or loss, § 113 (a) (9). INVOLUNTARY LIQUIDATION IRRIGATION COMPANIES Exempt from income tax, § 101 (10). See "Non-deductible Items." United States, § 3679 (a) (1). Service on United States, § 3679 (b). Civil action to enforce lien on property, § 3678. 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). Part payment, § 3674 (b). Property double amount of liability, § 3674 (a). Security defined, § 3672 (b) (2). LIFE INSURANCE Exclusion from gross income, § 22 (b) (1). LIFE INSURANCE BENEFICIARIES LIFE INSURANCE COMPANIES Adjusted corporation surtax net income defined, § 203 (a). Adjusted normal tax net income defined, § 202 (a). Adjustment for certain reserves defined, § 202 (c). 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). 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). No United States insurance business, § 201 (a) (3). |