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TABLE OF CONTENTS
INTERNAL REVENUE TITLE
SUBTITLE A-TAXES SUBJECT TO THE JURISDICTION OF THE TAX
COURT OF THE UNITED STATES
Sec. 31. Taxes of foreign countries and possessions of United States.
Sec. 32. Taxes withheld at source..
31
Sec. 33. Credit for overpayments..
Sec. 35. Credit for tax withheld on wages__
PART IV-ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
Sec. 41. General rule..
32
Sec. 42. Period in which items of gross income included.
Sec. 43. Period for which deductions and credits taken..
Sec. 44. Installment basis..
33
Sec. 45. Allocation of income and deductions_.
Sec. 46. Change of accounting period. -
Sec. 47. Returns for a period of less than twelve months.
Sec. 48. Definitions___
34
36
PART V-RETURNS AND PAYMENT OF TAX
Sec. 51. Individual returns.
Sec. 53. Time and place for filing returns..
37
Sec. 54. Records and special returns.
Sec. 55. Publicity of returns_ .
Sec. 56. Payment of tax...
Sec. 57. Examination of return and determination of tax.
Sec. 58. Declaration of estimated tax by individuals__
Sec. 59. Payment of estimated tax..
Sec. 60. Special rules for application of sections 58 and 59.
38
41
42
44
45
PART VI-MISCELLANEOUS PROVISIONS
Sec. 61. Laws made applicable.......
Sec. 62. Rules and regulations-
Sec. 63. Publication of statistics.
Sec. 64. Definitions__-
SUBCHAPTER C-SUPPLEMENTAL PROVISIONS
SUPPLEMENT A-RATES OF TAX
Sec. 103. Rates of tax on citizens * * * of certain foreign countries.
Sec. 105. Sale of oil or gas properties..
Sec. 106. Claims against United States involving acquisition of property -
Sec. 107. Compensation for services rendered for a period of thirty-six
months or more and back pay--
SUPPLEMENT B-COMPUTATION OF NET INCOME
Sec. 111. Determination of amount of, and recognition of, gain or loss..
Sec. 112. Recognition of gain or loss..
48
49
Sec. 113. Adjusted basis for determining gain or loss__
57
Sec. 114. Basis for depreciation and depletion..
63
Sec. 115. Distributions by corporations.
66
Sec. 116. Exclusions from gross income.
70
Sec. 117. Capital gains and losses..
72
Sec. 118. Loss from wash sales of stock or securities.
76
Sec. 119. Income from sources within United States.
77
Sec. 120. Unlimited deduction for charitable and other contributions..
Sec. 128. Recovery of unconstitutional Federal taxes.
Sec. 129. Acquisitions made to evade or avoid income *
Sec. 130. Limitation on deductions allowable to individuals in certain
cases_.
Sec. 131. Taxes of foreign countries and possessions of United States-----
Sec. 166. Revocable trusts.
Sec. 167. Income for benefit of grantor___
Sec. 168. Taxes of foreign countries and possessions of United States..
112
113
SUPPLEMENT E-ESTATES AND TRUSTS-continued
Sec. 169. Common trust funds..
Sec. 170. Net operating losses..
Sec. 171. Income of an estate or trust in case of divorce, etc.
Sec. 172. Allowance of amortization deduction__
Page
115
116
Sec. 184. Credits against net income..
117
Sec. 186. Taxes of foreign countries and possessions of United States_
Sec. 187. Partnership returns__
Sec. 188. Different taxable years of partner and partnership-.
Sec. 251. Income from sources within possessions of United States.-
Sec. 252. Citizens of possessions of United States...
121
122
Sec. 275. Period of limitation upon assessment and collection_
Sec. 276. Same-Exceptions - - -
128
Sec. 294. Additions to the tax in case of nonpayment_
131
Sec. 295. Time extended for payment of tax shown on return.
133
Sec. 296. Time extended for payment of deficiency.
Sec. 297. Interest in case of jeopardy assessments..
Sec. 298. Bankruptcy and receiverships. -
Sec. 299. Removal of property or departure from United States---
134
SUPPLEMENT O-OVERPAYMENTS
Sec. 321. Overpayment of installment..
Sec. 322. Refunds and credits____.
SUPPLEMENT P-FOREIGN PERSONAL HOLDING COMPANIES
Sec. 331. Definition of foreign personal holding company.
Sec. 332. Foreign personal holding company income-
Sec. 333. Stock ownership---
Sec. 334. Gross income of foreign personal holding companies
Sec. 335. Undistributed supplement P net income.
Sec. 336. Supplement P net income..
Sec. 337. Corporation income taxed to United States shareholders.
Sec. 338. Information returns by officers and directors_
Sec. 339. Information returns by shareholders...
Sec. 340. Penalties____.
136
140
141
142
143
144
146
147
SUPPLEMENT R-EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE
TO ORDERS OF SECURITIES AND EXCHANGE COMMISSION
Sec. 371. Nonrecognition of gain or loss - - -
150
Sec. 372. Basis for determining gain or loss-
Sec. 373. Definitions___
151
SUPPLEMENT 8-TAX OF SHAREHOLDERS OF PERSONAL SERVICE
CORPORATIONS
SUPPLEMENT U-ABATEMENT OF TAX FOR MEMBERS OF ARMED
FORCES UPON DEATH
Sec. 421. Abatement of tax for members of armed forces upon death_____