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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..
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___
Sec. 42. Period in which items of gross income included.
Sec. 43. Period for which deductions and credits taken..
Sec. 44. Installment basis..
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___.
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..
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. 168. Taxes of foreign countries and possessions of United States..
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. 189. Net operating losses..
118
Sec. 251. Income from sources within possessions of United States...
Sec. 252. Citizens of possessions of United States----
121
122
Sec. 274. Bankruptcy and receiverships--
127
Sec. 275. Period of limitation upon assessment and collection.
Sec. 276. Same-Exceptions---
128
129
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
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.
140
141
142
143
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___
144
146
147
SUPPLEMENT Q-REGULATED INVESTMENT COMPANIES
Sec. 361. Definition..
Sec. 362. Tax on regulated investment companies___
149
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 S-TAX OF SHAREHOLDERS OF PERSONAL SERVICE
CORPORATIONS
SUPPLEMENT T-INDIVIDUALS WITH ADJUSTED GROSS INCOME OF
LESS THAN $5,000
Sec. 400. Imposition of tax. -
152
153
154
Sec. 401. Definition of "surtax exemption".
Sec. 402. Manner and effect of election..
Sec. 403. Credits not allowed...
156
Sec. 404. Certain taxpayers ineligible.
SUPPLEMENT U-ABATEMENT OF TAX FOR MEMBERS OF ARMED
FORCES UPON DEATH
Sec. 421. Abatement of tax for members of armed forces upon death_____