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CHAPTER 1. Normal Taxes and Surtaxes-Continued
SUBCHAPTER E. Accounting periods and methods of accounting.
Part I. Accounting periods.
Sec. 441. Period for computation of taxable income....
Sec. 442. Change of annual accounting period....
Sec. 443. Returns for a period of less than 12 months..
Part II. Methods of accounting.
Subpart A. Methods of accounting in general.
Sec. 446. General rule for methods of accounting--
Subpart B. Taxable year for which items of gross income
included.
Sec. 451. General rule for taxable year of inclusion............
Sec. 453. Installment method_.
Sec. 454. Obligations issued at discount--
Subpart C. Taxable year for which deductions taken.
Subpart D. Inventories.
Page
166
167
168
169
170
173
Sec. 455. Prepaid subscription income...
174
Sec. 461. General rule for taxable year of deduction____
175
Sec. 471. General rule for inventories.
Sec. 472. Last-in, first-out inventories..
176
Part III. Adjustments.
Sec. 481. Adjustments required by changes in method
of accounting--
178
Sec. 482. Allocation of income and deductions among
taxpayers..
181
Part I. General rule.
SUBCHAPTER F. Exempt organizations.
Sec. 501. Exemption from tax on corporations, certain
Part II. Taxation of business income of certain exempt organiza- tions.
Sec. 511. Imposition of tax on unrelated business income
Sec. 515. Taxes of foreign countries and possessions of
the United States---
198
Part III. Farmers' cooperatives.
Sec. 521. Exemption of farmers' cooperatives from tax.
Sec. 522. Tax on farmers' cooperatives. -
199
200
Part IV. Shipowners' protection and indemnity associations.
Sec. 526. Shipowners' protection and indemnity associa-
tions..
SUBCHAPTER G. Corporations used to avoid income tax on share-
holders.
Part I. Corporations improperly accumulating surplus.
Sec. 531. Imposition of accumulated earnings tax....
Sec. 532. Corporations subject to accumulated earnings
tax----
Sec. 541. Imposition of personal holding company tax.
Sec. 542. Definition of personal holding company.
Sec. 543. Personal holding company income..
Sec. 544. Rules for determining stock ownership.
SUBCHAPTER G. Corporations used to avoid income tax on share- holders-Continued
Part III. Foreign personal holding companies.
Sec. 551. Foreign personal holding company income
taxed to United States shareholders..
217
Sec. 552. Definition of foreign personal holding com-
pany--
218
Sec. 553. Foreign personal holding company income..
Sec. 554. Stock ownership.--
219
Sec. 555. Gross income of foreign personal holding com-
panies.
Sec. 556. Undistributed foreign personal holding com-
pany income....
220
Sec. 557. Income not placed on annual basis...
Sec. 558. Returns of officers, directors, and shareholders
of foreign personal holding companies_-_-_-
Part IV. Deduction for dividends paid.
Sec. 561. Definition of deduction for dividends paid....
Sec. 562. Rules applicable in determining dividends
eligible for dividends paid deduction__----
Sec. 563. Rules relating to dividends paid after close of
taxable year----
Sec. 564. Dividend carryover_
Sec. 565. Consent dividends.
222
223
224
SUBCHAPTER H. Banking institutions.
Part I. Rules of general application to banking institutions.
Sec. 581. Definition of bank.......
226
Sec. 582. Bad debt and loss deduction with respect to
securities held by banks..
Sec. 583.
Sec. 584. Common trust funds.
Part II. Mutual savings banks, etc.
Deductions of dividends paid on certain pre-
ferred stock....
227
Sec. 591. Deduction for dividends paid on deposits..
Sec. 592. Deduction for repayment of certain loans..
Sec. 593. Additions to reserve for bad debts_
Sec. 594. Alternative tax for mutual savings banks con-
ducting life insurance business___
Sec. 621. Payments to encourage exploration, develop-
ment, and mining for defense purposes-----
242
Part III. Sales and exchanges.
Sec. 631. Gain or loss in the case of timber or coal___
Sec. 632. Sale of oil or gas properties__-
SUBCHAPTER J. Estates, trusts, beneficiaries, and decedents.
Part I. Estates, trusts, and beneficiaries.
244
Subpart A. General rules for taxation of estates and trusts.
Sec. 641. Imposition of tax..
245
Sec. 642. Special rules for credits and deductions
Sec. 643. Definitions applicable to subparts A, B, C, and
D..
247
Subpart B. Trusts which distribute current income only.
Sec. 651. Deduction for trusts distributing current in-
come only...
248
Sec. 652. Inclusion of amounts in gross income of bene-
ficiaries of trusts distributing current in-
Sec. 661.
Sec. 662.
SUBCHAPTER J. Estates, trusts, beneficiaries, and decedents-Con.
Part I. Estates, trusts, and beneficiaries-Continued
Subpart C. Estates and trusts which may accumulate income
or which distribute corpus.
Deductions for estates and trusts accumulating
income or distributing corpus--
Inclusion of amounts in gross income of bene-
ficiaries of estates and trusts accumulating
income or distributing corpus.
250
Sec. 663. Special rules applicable to sections 661 and
Subpart D. Treatment of excess distributions by trusts.
Sec. 665. Definitions applicable to subpart D.
253
Sec. 666. Accumulation distribution allocated to 5 pre-
ceding years_---
254
Sec. 667. Denial of refund to trusts.-
255
Sec. 668. Treatment of amounts deemed distributed in
preceding years.
Subpart E. Grantors and others treated as substantial
owners.
Sec. 671. Trust income, deductions, and credits attrib-
utable to grantors and others as substantial
Sec. 678. Person other than grantor treated as substan-
tial owner..
261
Subpart F. Miscellaneous.
Sec. 681. Limitation on charitable deduction_.__.
262
Sec. 682. Income of an estate or trust in case of divorce,
etc...
264
Sec. 683. Applicability of provisions.
Part II. Income in respect of decedents.
Sec. 691. Recipients of income in respect of decedents..
Sec. 692. Income taxes of members of Armed Forces on
death.....
265
268
SUBCHAPTER K. Partners and partnerships.
Part I. Determination of tax liability.
Sec. 701. Partners, not partnership, subject to tax..........
Sec. 702. Income and credits of partner..
Sec. 703. Partnership computations..
Sec. 704. Partner's distributive share __
269
270
Sec. 705. Determination of basis of partner's interest...
Sec. 706. Taxable years of partner and partnership---
Sec. 707. Transactions between partner and partner-
Sec. 721. Nonrecognition of gain or loss on contribution.
Sec. 722. Basis of contributing partner's interest...
Sec. 723. Basis of property contributed to partnership.
Subpart B. Distributions by a partnership.
275
Sec. 731. Extent of recognition of gain or loss on distri-
bution...
Sec. 732. Basis of distributed property other than
276
money.
Sec. 733. Basis of distributee partner's interest-
Sec. 734. Optional adjustment to basis of undistributed
Sec. 735. Character of gain or loss on disposition of
distributed property--
278
SUBCHAPTER K. Partners and partnerships-Continued
Part II. Contributions, distributions, and transfers-Continued
Subpart B. Distributions by a partnership-Continued
Sec. 736. Payments to a retiring partner or a deceased
partner's successor in interest..
Subpart C. Transfers of interests in a partnership.
Sec. 741. Recognition and character of gain or loss on
sale or exchange.__
279
Sec. 742. Basis of transferee partner's interest_
Sec. 743. Optional adjustment to basis of partnership
property...
Subpart D. Provisions common to other subparts.
Sec. 751. Unrealized receivables and inventory items...
Sec. 752. Treatment of certain liabilities___
280
281
Sec. 753. Partner receiving income in respect of de-
cedent...
Sec. 754. Manner of electing optional adjustment to
basis of partnership property.
Sec. 755. Rules for allocation of basis.
282
Sec. 805. Policy and other contract liability require-
ments....
292
Sec. 817. Rules relating to certain gains and losses..--
Sec. 818. Accounting provisions----
306
308
Sec. 819. Foreign life insurance companies..
311
Sec. 820. Optional treatment of policies reinsured under
modified coinsurance contracts..
312
Part II. Mutual insurance companies (other than life or marine
or fire insurance companies issuing perpetual policies).
Sec. 821. Tax on mutual insurance companies (other
than life or marine or fire insurance com-
panies issuing perpetual policies)_.
Sec. 822. Determination of mutual insurance company
Sec. 831. Tax on insurance companies (other than life
or mutual), mutual marine insurance com-
panies, and mutual fire insurance companies
issuing perpetual policies..-.
Sec. 832. Insurance company taxable income....
Part IV. Provisions of general application.
Sec. 841. Credit for foreign taxes..
Sec. 842. Computation of gross income..
Sec. 843. Annual accounting period...
314
316
318
319
322
SUBCHAPTER M. Regulated investment companies and real estate
investment trusts.
Part I. Regulated Investment Companies.
Sec. 851. Definition of regulated investment company--
Sec. 852. Taxation of regulated investment companies
and their shareholders..
Sec. 853. Foreign tax credit allowed to shareholders....
Sec. 854. Limitations applicable to dividends received
from regulated investment company----
Sec. 855. Dividends paid by regulated investment
company after close of taxable year..........
Part II. Real Estate Investment Trusts.
323
326
328
329
330
Sec. 856. Definition of real estate investment trust.---
Sec. 857. Taxation of real estate investment trusts and
their beneficiaries -----
333
SUBCHAPTER N. Tax based on income from sources within or without
335
Sec. 858. Dividends paid by real estate investment trust
after close of taxable year...
the United States.
Part I. Determination of sources of income.
Sec. 861. Income from sources within the United States_
Sec. 862. Income from sources without the United
States____
337
339
Sec. 863. Items not specified in section 861 or 862---
Sec. 864. Definitions__
340
Part II. Nonresident aliens and foreign corporations.
Subpart A. Nonresident alien individuals.
Sec. 871. Tax on nonresident alien individuals.
Sec. 872. Gross income..
Sec. 877. Foreign educational, charitable, and certain
other exempt organizations___
344
Subpart B. Foreign corporations.
Sec. 881. Tax on foreign corporations not engaged in
business in United States__
Part III. Income from sources without the United States.
Subpart A. Foreign tax credit.
Sec. 901. Taxes of foreign countries and of possessions of
United States...
347
Sec. 902.
Credit for corporate stockholder in foreign
corporation
348
Sec. 903. Credit for taxes in lieu of income, etc., taxes__
Sec. 904. Limitation on credit_.
350
Sec. 905. Applicable rules. -
352
Subpart B. Earned income of citizens of United States.
Sec. 911. Earned income from sources without the
United States _ _ _.
353
Sec. 912. Exemption for certain allowances..
354