Lapas attēli
PDF
ePub

Pago
1049
1049

[ocr errors]

1055

1055

1055

1056
1056
1056
1056

Sec. 7447. Retirement...

Part II. Procedure.

Sec. 7451. Fee for filing petition.--

Sec. 7452. Representation of parties

Sec. 7453. Rules of practice, procedure, and evidence..

Sec. 7454. Burden of proof in fraud and transferee cases.

Sec. 7455. Service of process.

Sec. 7456. Administration of oaths and procurement of

testimony-

Sec. 7457. Witness fees..

Sec. 7458. Hearings...

Sec. 7459. Reports and decisions.

Sec. 7460. Provisions of special application to divisions.

Sec. 7461. Publicity of proceedings.

Sec. 7462. Publication of reports.

Sec. 7463. Provisions of special application to trans-

ferees...

Part III. Miscellaneous provisions.

Sec. 7471. Employees..

Sec. 7472. Expenditures...

Sec. 7473. Disposition of fees.-

Sec. 7474. Fee for transcript of record.

SUBCHAPTER D. Court review of Tax Court decisions.

Sec. 7481. Date when Tax Court decision becomes final.

Sec. 7482. Courts of review...

Sec. 7483. Petition for review..

Sec. 7484. Change of incumbent in office..

Sec. 7485. Bond to stay assessment and collection..

Sec. 7486. Refund, credit, or abatement of amounts

disallowed.

Sec. 7487. Cross reference..

SUBCHAPTER E. Miscellaneous provisions.

Sec. 7491. Burden of proof of exemptions in case of

marihuana offenses.--

Sec. 7492. Enforceability of cotton futures contracts...

Sec. 7493. Immunity of witnesses in cases relating to

cotton futures.

1060

1060

1060

1060

1060

1061

1062

1062

1062

1063

1063

1063

1064

1064

1064

1064

1064

1065

1066

1067

1067

1067

1068

1068

1069

1069

1069
1084

CHAPTER 77. Miscellaneous Provisions.

Pago

Sec. 7501. Liability for taxes withheld or collected...-- 1071

Sec. 7502. Timely mailing treated as timely filing... 1071

Sec. 7503. Time for performance of acts where last day

falls on Saturday, Sunday, or legal holiday- 1072

Sec. 7504. Fractional parts of a dollar..

1072

Sec. 7505. Sale of personal property purchased by the

United States.

1072

Sec. 7506. Administration of real estate acquired by the

United States..

1073

Sec. 7507. Exemption of insolvent banks from tax.. 1073

Sec. 7508. Time for performing certain acts postponed

by reason of war.

1074

Sec. 7509. Expenditures incurred by the Post Office

Department...

1076

Sec. 7510. Exemption from tax of domestic goods pur-

chased for the United States...

1076

Sec. 7511. Exemption of consular officers and employees

of foreign states from payment of internal

revenue taxes on imported articles ... 1076

Sec. 7512. Separate accounting for certain collected

taxes, etc.----

1077

Sec. 7513. Reproduction of returns and other docu-

ments..

1077

Sec. 7514. Authority to prescribe or modify seals. 1078

CHAPTER 78. Discovery of Liability and Enforcement of Title.

SUBCHAPTER A. Examination and inspection.

Sec. 7601. Canvass of districts for taxable persons and

objects....

1079

Sec. 7602. Examination of books and witnesses.

1079

Sec. 7603. Service of summons..

1080

Sec. 7604. Enforcement of summons.

1080

Sec. 7605. Time and place of examination.

1080

Sec. 7606. Entry of premises for examination of taxable

objects.

1081

Sec. 7607. Additional authority for Bureau of Narcotics

and Bureau of Customs...

1081

Sec. 7608. Authority of internal revenue enforcement

officers..

1081

Sec. 7609. Cross references.

1082

SUBCHAPTER B. General powers and duties.

Sec. 7621. Internal revenue districts.

1083

Sec. 7622. Authority to administer oaths and certify... 1083

Sec. 7623. Expenses of detection and punishment of

frauds...

1083

SUBCHAPTER C. Supervision of operations of certain manufacturers.

Sec. 7641. Supervision of operations of certain manu-

facturers..

SUBCHAPTER D. Possessions.

Sec. 7651. Administration and collection of taxes in

possessions.---

1085

Sec. 7652. Shipments to the United States..

1086

Sec. 7653. Shipments from the United States..

1087

Sec, 7654. Payment to Guam and American Samoa of

proceeds of tax on coconut and palm oil.. 1088

Sec, 7655. Cross references.-

1088

CHAPTER 79. Definitions.
Seo. 7701. Definitions.----

1089

CAAPTER 80. General Rules.

SUBCHAPTER A. Application of Internal Revenue laws.

Sec. 7801. Authority of Department of the Treasury--. 1093

Sec. 7802. Commissioner of Internal Revenue.--

1093

Sec. 7803. Other personnel...--

1094

Sec. 7804. Effect of reorganization plans..

1094

SUBTITLE A. Income taxes.
SUBTITLE B. Estate and gift taxes.
SURTITLE C. Employment taxes.
SUBTITLE D. Miscellaneous excise taxes.
SUBTITLE E. Alcohol, tobacco, and certain other excise taxes.
SUBTITLE F. Procedure and administration.
SUBTITLE G. The Joint Committee on Internal Revenue Taxation.

Subtitle A-Income Taxes

1

PART 1-TAX ON INDIVIDUALS

Sec. 1. Tax imposed.
Sec. 2. Tax in case of joint return or return of surviving spouse.
Sec. 3. Optional tax if adjusted gross income is less than $5,000.
Sec. 4. Rules for optional tax.
Sec. 5. Cross references relating to tax on individuals.

SEC. 1. TAX IMPOSED.

(a) RATES OF Tax on INDIVIDUALS. -A tax is hereby imposed for each taxable year on the taxable income of every individual other than a head of a household to whom subsection (b) applies. The amount of the tax shall be determined in accordance with the following table:

The tax is:

20% of the taxable income.

If the taxable income is:

Not over $2,000.---
Over $2,000 but not over $4,000.----
Over $4,000 but not over $6,000...--
Over $6,000 but not over $8,000.---

Over $8,000 but not over $10,000.--

Over $10,000 but not over $12,000..--

Over $12,000 but not over $14,000.----

Over $14,000 but not over $16,000.----
Over $16,000 but not over $18,000.-----
Over $18,000 but not over $20,000...--

Over $20,000 but not over $22,000.---

Over $22,000 but not over $26,000.-----

Over $26,000 but not over $32,000...----
Over $32,000 but not over $38,000.----

$400, plus 22% of excess over

$2,000. $840, plus 26% of excess over

$4,000. $1,360, plus 30% of excess over

$6,000. $1,960, plus 34% of excess over

$8,000. $2,640, plus 38% of excess over

$10,000. $3,400, plus 43% of excess over

$12,000. $4,260, plus 47% of excess over

$14,000. $5,200, plus 50% of excess over

$16,000. $6,200, plus 53% of excess over

$18,000. $7,260, plus 56% of excess over

$20,000. $8,380, plus 59% of excess over

$22,000. $10,740, plus 62% of excess over

$26,000. $14,460, plus 65% of excess over

$32,000. $18,360, plus 69% of excess over

$38,000. $22,500, plus 72% of excess over

$44,000, $26,820, plus 75% of excess over

$50,000. $34,320, plus 78% of excess over

$60,000. $42,120, plus 81% of excess over

$70,000. $50,220, plus 84% of excess over

$80,000. $58,620, plus 87% of excess over

$90,000, $67,320, plus 89% of excess over

$100,000. $111,820, plus 90% of excess over

$150,000. $156,820, plus 91% of excess over

$200,000.

Over $38,000 but not over $44,000.--..

Over $44,000 but not over $50,000.-----

Over $50,000 but not over $60,000.-----

Over $60,000 but not over $70,000.---
Over $70,000 but not over $80,000.---
Over $80,000 but not over $90,000..---

Over $90,000 but not over $100,000..-

Over $100,000 but not over $150,000.----
Over $150,000 but not over $200,000...--
Over $200,000.-

« iepriekšējāTurpināt »