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TABLE OF CONTENTS
Sec. 31. Taxes of foreign countries and possessions of United States___.
Sec. 42. Period in which items of gross income included.
Sec. 43. Period for which deductions and credits taken..
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. 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..
Sec. 61. Laws made applicable.__
Sec. 62. Rules and regulations.
Sec. 63. Publication of statistics.
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
Sec. 111. Determination of amount of, and recognition of, gain or loss_
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
Sec. 169. Common trust funds..
Sec. 170. Net operating losses...
Sec. 171. Income of an estate or trust in case of divorce, etc.
Sec. 186. Taxes of foreign countries and possessions of United States.
Sec. 251. Income from sources within possessions of United States...
Sec. 296. Time extended for payment of deficiency.
Sec. 297. Interest in case of jeopardy assessments..
Sec. 331. Definition of foreign personal holding company.
Sec. 334. Gross income of foreign personal holding companies.
Sec. 337. Corporation income taxed to United States shareholders_
Sec. 338. Information returns by officers and directors..
SUPPLEMENT R-EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE
Sec. 401. Definition of "surtax exemption".
Sec. 402. Manner and effect of election..