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4 The amendment in sec. 108 (a) of the 1942 Act changes a rate of tax which had already been changed by prior amendments of June 25, 1910 (54 Stat. 519, § 5) and Sept. 20, 1911 (55 Stat. 695, § 107 (a)).

By sec. 136 (b) of the 1942 Act, a new 145 (c) was added; by sec. 136 (c) of the 1942 Act, the former 145 (c) was relettered 145 (d) and the former 145 (d) was relettered 145 (e).

This amendment changes a rate of tax which had already been changed by the prior amendments of June 25, 1940 (54 Stat. 520, § 7 (c) and Sept. 20, 1941 (55 Stat. 697, § 112 (c)).

This amendment changes a rate of tax which had already been changed by the prior amendments of June 25, 1940 (54 Stat. 518, § 4 (a)), and Sept. 20, 1941 (55 Stat. 694. § 105 (a)).

This amendment changes a rate of tax which had already been changed by the prior amendments of June 25, 1940 (54 Stat. 518, § 4 (c)), and Sept. 20, 1941 (55 Stat. 694, § 105 (c)).

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Sec. 1621 (e-k) amended in full, but only 1621 (e) is included in the new provision.. 10 New (a) (4) added; former (a) (4) renumbered (a) (5).

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12 A new paragraph (2) is added to section 3806 (b), and the old paragraphs (2) and (3) are renumbered (3) and (4).

INDEX

A

ABATEMENT OF TAX (see also CREDITS; REFUNDS; REMIS

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Jeopardy assessments in excess of amounts determined by Tax Court.

ACCIDENT INSURANCE. See INSURANCE.

273 (i)

ACCOUNTANTS: Returns as to formation, etc., of foreign corporations__ 3604 ACCOUNTS AND ACCOUNTING (see also BOOKS; RECORDS; RETURNS):

In general..

41-48

Change in accounting periods..

Collectors to account for taxes and penalties certified..

46 364!

Collectors to render accounts of charges incurred in distraint sales__

3695 (c)

Deductions and credits, period for which taken..........

43

Errors affecting prior years or related taxpayers, adjustment of__
False accounts, penalty for --

3801

3616 (a)

Fractional years. See FRACTIONAL YEARS.

Gross income, period for which included..

42

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Compensation for, when excluded from gross income

ADDITIONAL ASSESSMENTS..

22 (b) (13)

3771 (b) (1), (c)

337 (e)

148 (c)

394 (d)

129

ADDITIONS TO TAX:

Abatement at death of members of armed forces_.

Allowance for, in connection with special deposit accounts_
Assessed or paid after expiration of limitation period, effect of.
for Attempt to depart from United States, etc., to evade tax.
Collection by distraint...

Estimated tax...

for Failure to file return_

Interest. See INTEREST.

for Negligence or fraud..

Refunds after period of limitation_

Tax Court may make..

War postponement_

ADDRESS:

for Notice of deficiency.
for Notice of liability-

ADJOURNMENT: of Sale on distraint..

ADJUSTED BASIS:

for Depletion allowance; exceptions.
for Depreciation allowance..

for Determining gain or loss, in general.

of Emergency facilities..

of Property of a corporation suffering war losses..

of Stock, reduction by distributions other than dividends..

ADJUSTED GROSS INCOME:

Alternative tax on..

Definition

Normal tax exemption for..

Section
421

3971 (b)

3770 (a) (2)
146 (f)

3690, 3692, 3712

294 (d)

291

293

3774

272 (e)

3804

272 (k)

311 (e)

3693 (d), 3701 (f)

114 (b)

114 (a)
23(i), 113
124 (a, f)
127 (e) (2)
115 (d)

400
22 (n)

25 (a) (3)

capital losses..

Relation of standard deduction to. - -

Substitution for net income in connection with net capital gain and

ADMINISTRATIVE PROVISIONS:

23 (aa) (1, 3)

117 (a) (10) (B), (d) (2)

Abatements, credits and refunds in general__
Applicability of general provisions to income tax...

3770ff

61

Applicability of general provisions to withholding tax on wages__
Assessment. See ASSESSMENT OF TAX.
Collection. See COLLECTION OF TAX.

1627

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When considered as made on last day prescribed by law-

AFFIDAVITS AND AFFIRMATIONS.

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AGRICULTURAL LABOR: Not subject to withholding of tax.... 1621 (a) (2)

AIDING PREPARATION OF FRAUDULENT RETURNS, ETC.

ALASKA. See TERRITORIES.

3793 (a) (1) (C), (b) (1)

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