UNDISTRIBUTED SUBCHAPTER A NET INCOME Definition, § 504. UNDISTRIBUTED SUPPLEMENT P NET INCOME Foreign personal holding company, § 335. UNDISTRIBUTED SUPPLEMENT S NET INCOME UNIT NET INCOME Definition, § 735 (a) (12). UNITED STATES Asset, § 724. Claims against, involving acquisition of property, § 106. Deduction of contributions to Estate tax, §§ 812 (d), 861 (a) (3). Gift tax, §§ 1004 (a) (2), 1004 (b). Definition, § 3797 (a) (9). Income from sources within and without, § 119. Obligations of, §§ 711, 720. Payment of unamortized cost of facility by, § 124 UNITED STATES ASSET Definition, § 724 (c). UNITED STATES BUSINESS OR OFFICE Insurance companies other than life or mutual, § 204 Life insurance companies, § 201 (a) (3). Mutual insurance companies other than life or Nonresident aliens, § 211 (a), (b). UNITED STATES INSURANCE BUSINESS Life insurance companies with none, § 201 (a) (3). UNJUST ENRICHMENT TAX Administrative provisions, § 702. Closing agreements, § 705. Cost defined, § 700 (f) (2). Credit for other income taxes, § 701. Excess profit taxes, § 701 (a). Income taxes, § 701 (a). Date of the termination of the federal excise tax defined, § 700 (j) (2). Deductions from gross income, § 700 (c). Extension of time for payment, § 702 (c).. Federal excise tax, § 700. Defined, & 700 (j) (1). Imposed but not paid, § 700 (a) (1). Refunds and credits, § 700 (a) (3). Reimbursement of, § 700 (a) (2). Gross income, § 700 (c). Margin defined, § 700 (f) (1). Net income, § 700 (a). Computation, § 700 (c). Payment, § 702 (c). Possessions of United States, § 704. Presumption from margins, §§ 700 (e), 700 (g). Rebuttal, § 700 (i). Rates, 700 (a). UNJUST ENRICHMENT TAX-Cont. Refund or credit defined, § 700 (j) (3). Sale of articles, § 700 (a). Selling price defined, § 700 (f) (3). Shift of burden to others, § 700 (e). Limitation on amount of, § 700 (e) (3). VICTORY TAX Basis for determining loss, § 451 (d). Credit for tax withheld at source, § 466 (e). Refunds, § 466 (f). Requirement of withholding, § 466 (a). Tax paid by recipient, § 466 (d). Wage bracket withholding, § 466 (c). Credits against, § 453. Amount of obligations of United States defined, Indebtedness, § 453 (a) (2). Obligations of United States defined, § 453 (a) Obligations of United States owned by taxpayer, § 453 (a) (3). Owned by taxpayer defined, § 453 (a) (3). Date of cessation of hostilities in the present war defined, § 475 (b). Expiration date, § 476. Deductions from victory tax gross income, § 451 (a). Alimony, § 451 (a) (11). Amortization, § 451 (a) (10). Bad debts, § 451 (a) (5). Depletion, § 451 (a) (7). Depreciation, § 451 (a) (6). Estates and trusts, § 451 (a) (13). Expenses, § 451 (a) (1). Interest, § 451 (a) (2). Items not deductible, § 451 (b). Net operating losses, § 451 (a) (9). Employee defined, § 465 (d). Items not deductible, § 451 (b). Limitation on amount of tax, § 456. Net income defined, § 475 (a). Partners, rule applicable to, § 451 (f). VICTORY TAX-Cont. Receipts, § 469. Extension of time, § 469 (c). Wages, § 469 (a). Fiduciaries, § 455 (b). Individuals, § 455 (a). Supplement T taxpayers, § 451 (c). Victory tax net income defined, §§ 451 (a), (c), 475 Wages defined, § 465 (b). Indemnification of withholding agent, § 467 (b). VICTORY TAX RECEIPTS Extension of time, § 469 (c). VICTORY TAX RETURNS Fiduciaries, § 455 (b). VOLUNTARY ADVANCE PAYMENT Gift tax, § 1008 (c). Income tax, § 56 (d). VOLUNTARY EMPLOYEES' BENEFICIARY AS- Exempt from income tax, § 101 (16), (19). W WAGE BRACKET WITHHOLDING Victory tax collected at source, § 466 WAR Time for performing certain acts postponed by WAR LOSSES Amount of loss on destroyed or seized property, § 127 (b). Cases in which loss and time deemed sustained, Choice of date, § 127 (a) (4). Investments referable to destroyed or seized prop- erty, 127 (a) (3). Property in enemy countries, § 127 (a) (2). Partial worthlessness of investments in destroyed Destruction or seizure of investments, § 127 Restoration of value of investments referable to WAR PROFITS Definition for purposes of credit, § 131 (h). WASH SALES Loss disallowed, § 23 (j). Of stock, gain or loss, § 113 (a) (10). WAYS AND MEANS COMMITTEE Inspection of income tax returns, § 55 (d) (1). WESTERN HEMISPHERE TRADE CORPORATIONS WIFE See "Husband and Wife." Beneficiary of trust, in case of divorce, § 171 (b). WINDFALL TAX See "Unjust Enrichment Tax." WITHHOLDING AGENT Definition, §§ 465 (c), 3797 (a) (16). WITHHOLDING AGENT-Cont. Victory tax Adjustments, § 467 (c). Collection of tax, § 467 (a). Indemnification of withholding agent, § 467 (b). Victory tax collected at source, § 466 (b). Income of recipient, § 143 (d). Payment of tax, § 143 (c). Rates until January, 1945, § 143 (h). Return of tax, § 143 (c). Statute of limitations against refunds or credits, Tax-free covenant bonds, § 143 (a). Benefit of credits against net income, § 143 (a) (2). Income of obligor and obligee, § 143 (a) (3). Tax paid by recipient, § 143 (e). Wages. See "Income Taxes Collected at Source on WITHHOLDING OF TAX ON WAGES See "Income Taxes Collected at Source on WITNESSES Examination of, § 3614. Tax Court of the United States, § 1115. WORTHLESS Debts. See "Bad Debts." Investments in destroyed or seized property, § 127 Securities Interest in case of overpayments involving, § 3771 (d). Losses, § 23 (g), (k). Statute of limitations in respect of refunds ac- count of, § 322 (b) (5). |