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CHAPTER 1. Normal Taxes and Surtaxes-Continued
SUBCHAPTER N. Tax based on income from sources within or without
the United States-Continued
Part III. Income from sources without the United States-Con.
Subpart C. Western Hemisphere trade corporations.
Sec. 921. Definition of Western Hemisphere trade corpo-
rations..
Sec. 922. Special deduction.
Subpart D. Possessions of the United States.
Sec. 931. Income from sources within possessions of the
United States__
Sec. 932. Citizens of possessions of the United States.
Sec. 933. Income from sources within Puerto Rico_..
Sec. 934. Limitation on reduction in income tax liability
incurred to the Virgin Islands_-
Subpart E. China Trade Act corporations.
Page
354
355
356
357
Sec. 941. Special deduction for China Trade Act corpo-
rations__
358
Sec. 942. Disallowance of foreign tax credit__
359
Sec. 943. Exclusion of dividends to residents of Formosa
or Hong Kong.
SUBCHAPTER O. Gain or loss on disposition of property.
Part I. Determination of amount of and recognition of gain or
loss.
Sec. 1001. Determination of amount of and recognition
of gain or loss___.
Sec. 1002. Recognition of gain or loss.
Part II. Basis rules of general application.
Sec. 1011. Adjusted basis for determining gain or loss..
Sec. 1012. Basis of property-cost---
Sec. 1013. Basis of property included in inventory.
Sec. 1014. Basis of property acquired from a decedent..
Sec. 1015. Basis of property acquired by gifts and trans-
fers in trust..
Sec. 1019. Property on which lessee has made improve-
Sec. 1020. Election in respect of depreciation, etc.,
Sec. 1031. Exchange of property held for productive use
Sec. 1035. Certain exchanges of insurance policies-
Sec. 1036. Stock for stock of same corporation---
Sec. 1037. Certain exchanges of United States obli-
376
377
gations..
Part IV. Special rules.
Sec. 1051. Property acquired during affiliation. - -
Sec. 1052. Basis established by the Revenue Act of 1932
or 1934 or by the Internal Revenue Code
of 1939.
378
Sec. 1053. Property acquired before March 1, 1913.
Sec. 1054. Certain stock of Federal National Mortgage
Sec. 1071. Gains from sale or exchange to effectuate
policies of F. C. C...
379
SUBCHAPTER O. Gain or loss on disposition of property-Continued
Part VI. Exchanges in obedience to S. E. C. orders.
Sec. 1081. Nonrecognition of gain or loss on exchanges
or distributions in obedience to orders of
S. E. C.....
Sec. 1082. Basis for determining gain or loss..
Sec. 1083. Definitions__
Part VII. Wash sales of stock or securities.
Sec. 1091. Loss from wash sales of stock or securities _ _
Part VIII. Distributions pursuant to Bank Holding Company
Sec. 1101. Distributions pursuant to Bank Holding
Act of 1956.
Company Act of 1956..
Sec. 1102. Special rules..
380
383
385
387
Sec. 1103. Definitions...
SUBCHAPTER P. Capital gains and losses.
Part I. Treatment of capital gains.
Sec. 1201. Alternative tax..
Sec. 1202. Deduction for capital gains.--.
388
393
394
396
Part II. Treatment of capital losses.
Sec. 1211. Limitation on capital losses -
Sec. 1212. Capital loss carryover..
397
Part III. General rules for determining capital gains and losses.
Sec. 1221. Capital asset defined..
Sec. 1222. Other items relating to capital gains and
losses_
Sec. 1223. Holding period of property-
Part IV. Special rules for determining capital gains and losses.
Sec. 1231. Property used in the trade or business and in-
voluntary conversions.
398
399
401
Sec. 1232.
Bonds and other evidences of indebtedness_
402
Sec. 1238. Amortization in excess of depreciation....
Sec. 1239. Gain from sale of certain property between
spouses or between an individual and a
controlled corporation.__
410
Sec. 1240. Taxability to employee of termination pay-
ments.
Sec. 1241. Cancellation of lease or distributor's agree-
ment.___
Sec. 1242. Losses on small business investment com-
pany stock..
411
Sec. 1243. Loss of small business investment company.
Sec. 1244. Losses on small business stock.......
SUBCHAPTER Q. Readjustment of tax between years and special limi-
tations.
Part I. Income attributable to several taxable years.
Sec. 1301. Compensation from an employment....
Sec. 1302. Income from an invention or artistic work..
Sec. 1303. Income from back pay---
414
415
Sec. 1304. Compensatory damages for patent infringe-
ment...
Part II. Mitigation of effect of limitations and other provisions.
Sec. 1311. Correction of error..
tations-Continued
Part III. Involuntary liquidation and replacement of LIFO
inventories.
Sec. 1321. Involuntary liquidation of LIFO inventories_
Part IV. War loss recoveries.
423
Sec. 1331. War loss recoveries__
424
Sec. 1332. Inclusion in gross income of war loss re-
425
427
Sec. 1335.
428
Sec. 1337. Applicable rules__
Sec. 1333. Tax adjustment measured by prior benefits..
Sec. 1334. Restoration of value of investments referable
to destroyed or seized property--
Election by taxpayer for application of section
1333..
Sec. 1336. Basis of recovered property.
Part V. Claim of right.
Sec. 1341. Computation of tax where taxpayer restores
substantial amount held under claim of
right.
Sec. 1342. Computation of tax where taxpayer recovers
substantial amount held by another under
claim of right..
Part VI. Other limitations.
Sec. 1346. Recovery of unconstitutional Federal taxes__
Sec. 1347. Claims against United States involving
acquisition of property----
SUBCHAPTER R. Election of certain partnerships and proprietorships
as to taxable status.
Sec. 1361. Unincorporated business enterprises electing
to be taxed as domestic corporations__.
SUBCHAPTER S. Election of certain small business corporations as
to taxable status.
Sec. 1371. Definitions__
Sec. 1372. Election by small business corporation_...
Sec. 1373. Corporation undistributed taxable income
taxed to shareholders...
Sec. 1374.
Corporation net operating loss allowed to
shareholders___
Sec. 1375. Special rules applicable to distributions of
electing small business corporations -
Adjustment to basis of stock of, and in-
debtedness owing, shareholders_.
Sec. 1376.
Sec. 1377. Special rules applicable to earnings and profits
CHAPTER 2. Tax on Self-Employment Income.
of electing small business corporations....
Sec. 1401. Rate of tax.
Sec. 1402. Definitions--
Sec. 1403. Miscellaneous provisions_
CHAPTER 3. Withholding of Tax on Nonresident Aliens and Foreign Corpo-
rations and Tax-Free Covenant Bonds.
SUBCHAPTER A. Nonresident aliens and foreign corporations.
Sec. 1441. Withholding of tax on nonresident aliens____
Sec. 1442. Withholding of tax on foreign corporations-
Sec. 1443. Foreign tax-exempt organizations..
SUBCHAPTER B. Tax-free covenant bonds.
Sec. 1451. Tax-free covenant bonds___
SUBCHAPTER C. Application of withholding provisions.
429
430
431
432
435
438
439
441
443
451
453
454
455
Sec. 1461. Return and payment of withheld tax..
Sec. 1462. Withheld tax as credit to recipient of income.
Sec. 1463. Tax paid by recipient of income...
Sec. 1464. Refunds and credits with respect to withheld
CHAPTER 4. Rules Applicable to Recovery of Excessive Profits on Govern-
ment Contracts.
SUBCHAPTER A. Recovery of excessive profits on government con-
tracts.
Sec. 1471. Recovery of excessive profits on government
contracts -
SUBCHAPTER B. Mitigation of effect of renegotiation of government
contracts.
Sec. 1481. Mitigation of effect of renegotiation of gov-
ernment contracts_-_-
Sec. 1482. Readjustment for repayments made pursuant
to price redeterminations..
CHAPTER 5. Tax on Transfers to Avoid Income Tax.
Sec. 1491. Imposition of tax.
Sec. 1492. Nontaxable transfers.
Sec. 1493. Definition of foreign trust..
Sec. 1494. Payment and collection...
CHAPTER 6. Consolidated Returns.
SUBCHAPTER A. Returns and payment of tax.
457
458
460
463
Sec. 1551. Disallowance of surtax exemption and accu-
mulated earnings credit...
Part I. Tax imposed.
Sec. 2001. Rate of tax_ _ _
Sec. 2002. Liability for payment..
Part II. Credits against tax.
Sec. 2011. Credit for State death taxes..
Sec. 2012. Credit for gift tax...
Sec. 2013. Credit for tax on prior transfers.
Sec. 2014. Credit for foreign death taxes__
Sec. 2033. Property in which the decedent had an inter-
Sec. 2055. Transfers for public, charitable, and religious
uses...
492
Sec. 2056. Bequests, etc., to surviving spouse.
495
CHAPTER 11. Estate Tax-Continued
SUBCHAPTER B. Estates of nonresidents not citizens.
Sec. 2101. Tax imposed...
Sec. 2102. Credits against tax...
Sec. 2103. Definition of gross estate..
500
Sec. 2104. Property within the United States__
Sec. 2105. Property without the United States-
Sec. 2106. Taxable estate__.
501
SUBCHAPTER C. Miscellaneous.
Sec. 2201. Members of the Armed Forces dying during
an induction period____
504
Sec. 2202. Missionaries in foreign service.
Sec. 2203. Definition of executor.
Sec. 2207.
Sec. 2208.
Sec. 2204. Discharge of executor from personal liability.
Sec. 2205. Reimbursement out of estate..
Sec. 2206. Liability of life insurance beneficiaries___.
Liability of recipient of property over which
decedent had power of appointment---
Certain residents of possessions considered
citizens of the United States___.
505
506
Sec. 2209. Certain residents of possessions considered
nonresidents not citizens of the United
States...
Sec. 3125. Returns in the case of governmental employ-
ees in Guam and American Samoa.......
542
Sec. 3126. Short title..