Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ... - United States. Bureau of Internal Revenue - Google grāmatas

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ection 218. Partnerships and personal service corporations.

Article 321. Partnerships..

Page.

322. Distributive shares of partners.

323. Credits allowed partners....

324. Taxation of partners in partnership with fiscal year ending

325. Application of different tax rates in the case of fiscal year of

partnership ending in 1918...

326. Taxation of partners in partnership with fiscal year ending

327. Application of different tax rates in the case of fiscal year of

partnership ending in 1919..

328. Personal service corporations..

329. Personal service corporation with fiscal year ending in 1918..

330. Distributive shares of stockholders in personal service corpora-

331. Credits allowed stockholders of personal service corporation..

332. Taxation of stockholders of personal service corporation with

fiscal year ending in 1918..

333. Application of different tax rates in the case of fiscal year of

personal service corporation ending in 1918......

334. Taxation of stockholders of personal service corporation with

fiscal year ending in 1919..

335. Application of different tax rates in the case of fiscal year of

personal service corporation ending in 1919..

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373. Use of information return where no actual withholding...

374. Ownership certificates in the case of fiduciaries and joint

Section 222. Credit for taxes.

Article 381. Analysis of credit for taxes.

382. Meaning of terms.....

383. Conditions of allowance of credit........

384. Redetermination of tax when credit proves incorrect..

Section 223. Individual returns.

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Article 401. Individual returns

402. Form of return..

403. Return of income of minor..

404. Return of income of nonresident alien.

405. Return of corporate dividends...

406. Verification of returns.

407. Use of prescribed forms..

Section 224. Partnership returns.

Article 411. Partnership returns.

412. Contents of partnership return.

Section 225. Fiduciary returns.

Article 421. Fiduciary returns.

422. Return by guardian or committee..

423. Returns where two trusts..

424. Return by receiver....

425. Return for nonresident alien beneficiary..

Section 226. Returns where accounting period changed.
Article 431. Returns where accounting period changed..

Section 227. Time and place for filing return

Article 441. Time for filing return.....

442. Time for filing return upon death or termination of trust.

443. Extension of time by collector....

444. Extension of time by Commissioner

445. Extension of time in the case of persons abroad..

446. Extension of time in the case of enemies..

447. Last due date....

448. Place for filing return..

Section 228. Understatement in returns.

Article 451. Understatement of income..

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INCOME TAX AND WAR PROFITS AND EXCESS PROFIT

TAX ON CORPORATIONS.

Section 230. Tax on corporations....

Article 501. Income tax on corporations.

502. Rates of tax.

503. Corporations liable to tax..

504. Tax on transportation corporations..

Section 231. Conditional and other exemptions..

Article 511. Proof of exemption...........

512. Agricultural and horticultural organizations..

513. Mutual savings banks.....

514. Fraternal beneficiary societies...

515. Building and loan associations...

Section 231. Conditional and other exemptions-Continued.

Article 516. Cemetery companies.....

517. Religious, charitable, scientific and educational corporations.

518. Business leagues..

519. Civic leagues.

520. Social clubs..

521. Mutual insurance companies and like organizations..

522. Cooperative associations..

Section 232. Net income defined...

Article 531. Net income....

Section 233. Gross income defined..

Article 541. Gross income..

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569. Required addition to reserve funds of insurance companies..

570. Special deductions allowed in the case of combined life,

health and accident policies.....

571. Special deductions allowed mutual marine insurance com-

572. Special deductions allowed mutual insurance companies.....

573. Deductions allowed foreign corporations...

Section 235. Items not deductible....

Article 581. Items not deductible..

582. Capital expenditures.

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Article 601. Withholding in the case of nonresident foreign corporations..

Section 238. Credit for taxes..

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Section 240. Consolidated returns.

Article 631. Affiliated corporations..

632. Consolidated returns..

633. When corporations are affiliated.......

634. Change in ownership during taxable year...

635. Corporation deriving chief income from Government contracts.

636. Domestic corporation affiliated with foreign corporation.............

637. Consolidated net income of affiliated corporations..

638. Different fiscal years of affiliated corporations..

Section 241. Time and place for filing returns..

Article 651. Time and place for filing returns...

B. WAR PROFITS AND EXCESS PROFITS TAX.

Section 300. General definitions....

Page

713. Computation of tax for years after 1918

714. Computation of tax on income from Government contracts..

715. Allocation of net income to particular source..

716. Illustration of computation of tax.......

717. Illustration of computation where no tax under third bracket.

718. Illustration of computation where excess profits credit not ex-

hausted under first bracket..

719. Illustration of computation where net income derived from

Government contract....

720. Illustration of computation where return for period of less than

Section 302. Limitation of tax...

Article 731. Short form of computation of limitation..

732. Limitation when return for fractional part of year..

733. Illustration of computation of limitation................

Section 303. Tax when partly personal service business.

Article 741. Apportionment of invested capital and net income.

742. Computation of tax upon net income...

743. Illustration of computation of tax where partly personal service

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753. Illustration of computation of tax where net income from gold

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784. War profits credit where no prewar period in special circum-

785. War profits credit in the case of affiliated corporations...

802. Prewar net income of affiliated corporations..

Section 325. Terms relating to invested capital..

Article 811. Intangible and tangible property.

812. Borrowed capital: securities...

813. Borrowed capital: amounts left in business.

814. Borrowed capital: other illustrations..

815. Inadmissible assets.....

816. Inadmissible assets: government bonds.

817. Inadmissible assets: partial exception.

818. Admissible assets.

Section 326. Invested capital.............

Article 831. Meaning of invested capital..

832. Cash paid in: bonus stock.

833. Tangible property paid in: evidences of indebtedness..

834. Tangible property paid in: inadmissible assets...

835. Tangible property paid in: mixture of tangible and intangible

836. Tangible property paid in: value in excess of par value of

837. Surplus and undivided profits: paid-in surplus.

838. Surplus and undivided profits: earned surplus.......

839. Surplus and undivided profits: allowance for depletion and

840. Surplus and undivided profits: additions to surplus account..

841. Surplus and undivided profits: limitation of additions to

surplus account....

842. Surplus and undivided profits: property paid in and subse-

quently written off.....

843. Surplus and undivided profits: patents...

844. Surplus and undivided profits: reserve for depreciation or

845. Surplus and undivided profits: reserve for income and excess

profits taxes...

846. Surplus and undivided profits: insurance on officers..

847. Surplus and undivided profits: property taken for debt or in

848. Surplus and undivided profits: discount on sale of bonds..

849. Surplus and undivided profits: miscellaneous.

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