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Section 326. Invested capital—Continued.
Article 863. Invested capital and other measures of capital..
864. Affiliated corporations: invested capital....
865. Affiliated corporations: intangible property paid in.
866. Affiliated corporations: inadmissible assets.
867. Affiliated corporations: stock of subsidiary acquired for cash..
868. Affiliated corporations: stock of subsidiary acquired for stock.
869. Affiliated corporations: invested capital for prewar period...
870. Insurance companies...
871. Foreign corporations.
Section 327. Special cases..
Article 901. Treatment of special cases....
Section 328. Computation of tax in special cases.
Article 911. Computation of tax in special cases.
912. Determination of first installment of tax in special cases.
913. Determination of first installment of tax in the case of foreign
corporation...
Page.
189
190
191
192
193
194
932. Net income and invested capital of predecessor partnership or
individual..
196
933. Election to be taxed as corporation..
934. Adjustment for asset differently valued in prewar invested
capital.......
Section 331. Valuation of assets upon reorganization..
Article 941. Valuation of asset upon change of ownership..
197
Section 335. Fiscal years ending in 1918 or 1919..
Article 951. Fiscal year with different rates...
198
952. Fiscal year of corporation ending in 1918...
953. Deductions and credits in the case of fiscal year ending in 1918.
972. Illustration of computation of tax where sale of mineral
deposits.....
Section 250. Payment of taxes-Continued.
Article 1010. Enforcement of tax lien by bill in equity...
1011. Compromise of tax cases..
1012. Assessment of tax.
1013. Declaration of termination of taxable period..
209
210
Article 1031. Authority for abatement, credit and refund of taxes.
1032. Claims for abatement of taxes erroneously assessed.
1033. Claims for abatement of uncollectible taxes...
1034. Claims for credit of taxes erroneously collected..
1035. Action on claims for credit....
1036. Claims for refund of taxes erroneously collected.
1037. Suits for recovery of taxes erroneously collected..
1038. Claims for refund of sums recovered by suit..
Section 253. Penalties.......
211
212
213
214
215
Article 1041. Specific penalties.........
Section 254. Returns of payments of dividends.
216
Article 1051. Return of information as to payments of dividends.
Article 1071. Return of information as to payments of $1,000....
1072. Return of information as to payments to employees
1073. Return of information by partnerships, personal service cor-
217
porations and fiduciaries..
218
1074. Cases where no return of information required..
1075. Return of information as to interest on corporate bonds..
1076. Return of information as to payments to nonresident aliens..
1077. Source of information as to foreign items..
219
1078. Ownership certificates for foreign items.
1079. Return of information as to foreign items..
1080. Information as to actual owner..
Section 257. Returns to be public records.
Article 1091. Inspection of returns.
1092. Inspection of returns by State..
1093. Inspection of returns by stockholder...
1094. Penalties for disclosure of returns..
Section 258. Publication of statistics....
Article 1101. Statistics of income...
Section 259. Collection of foreign items.
Article 1111. License to collect foreign items..
Section 260. Citizens of United States possessions.
Article 1131. Income tax in Porto Rico and Philippine Islands..
226
1132. Taxation of individuals between United States and Porto
Rico and Philippine Islands.
1133. Taxation of corporations between United States and Porto
Rico and Philippine Islands...
227
1503. Association distinguished from partnership..
1504. Association distinguished from trust....
1505. Limited partnership as partnership....
1506. Limited partnership as corporation.....
1507. Joint ownership and joint adventure..
1508. Insurance company.................
1509. Domestic and foreign persons.
1510. Government contract..
Section 200. Definitions..
229
230
231
232
Article 1521. Fiduciary...
1522. Fiduciary distinguished from agent.
1523. Personal service corporation..
233
1524. Personal service corporation: certain corporations excluded..
1525. Personal services rendered by personal service corporation...
1526. Personal services rendered by personal service corporation:
more than one business....
234
1527. Activities of stockholders of personal service corporation..
1528. Activities of stockholders of personal service corporation:
conduct of affairs...
1529. Activities of stockholders of personal service corporation:
stock interest required......
1532. Capital of personal service corporation: inference from use..
1533. "Taxable year," "withholding agent," and "paid'
Section 201. Dividends...
Article 1541. Dividends.
1542. Presumption as to source of distribution..
1543. Distributions which are not dividends..
1544. Dividends paid in property..
1545. Stock dividends...
1546. Stock dividends of 1918..
1548. Distribution in liquidation.....
1549. Distribution from depletion or depreciation reserve..
240
Section 202. Basis for determining gain or loss....
Article 1561. Basis for determining gain or loss from sale..
1562. Sale of property acquired by gift or bequest..
1563. Exchanges of property..
241
242
1564. Determination of gain or loss from exchange of property.
1565. Exchange for different kinds of property..
243
1566. Exchange of property and stock
1567. Exchange of stock for other stock of no greater par value..
1568. Determination of gain or loss from subsequent sale...
1569. Exchange of stock for other stock of greater par value..........
1570. Readjustment of partnership interests...
244
245
ending in 1918.....
250
1623. Deductions and credits in the case of corporation fiscal year
1624. Fiscal year of individual ending in 1918.
1625. Fiscal year of corporation or individual ending in 1919..
Section 206. Parts of income subject to rates for different years..
Article 1641. Parts of income subject to rates for different years..
1642. Stock dividend subject to rates for different years..
Section 1301. Advisory Tax Board
Article 1701. Submission of questions to Advisory Tax Board.
1702. Procedure before Advisory Tax Board...
Section 1305. Extension of existing statutes..
Article 1711. Aids to collection of tax..
Section 1313. Fractional part of cent.
Article 1721. When fractional part of cent may be disregarded..
Section 1314. Medium of payment of tax...
Article 1731. Payment of tax by certificates of indebtedness..
1732. Procedure with respect to certificates of indebtedness..
1733. Payment of tax by uncertified checks.................
1734. Procedure with respect to dishonored checks..
251
252
253
254
255
256
257
Section 1318. Jurisdiction of district courts...
Section 1320. Deposit of United States bonds as security.
Section 1400. Repeal of former acts..
Section 1408. Inspection of Government contracts...
Section 1309. Authority for regulations.
Article 1800. Promulgation of regulations..
158036°-20--2
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