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305. Date determining exemption---
306. Credits to nonresident alien individual......
307. When nonresident alien individual entitled to personal
110
111
exemption____
Section 217. Nonresident aliens-Allowance of deductions and
credits
112
Article 311. Allowance of deductions and credits to nonresident alien
individual
312. Who is a nonresident alien individual___.
113
312(a). Alien seamen, when to be regarded as residents__
313. Proof of residence of alien__
114
314. Loss of residence by alien____
315. Duty of employer to determine status of alien employee__
316. Allowance of personal exemption to nonresident alien
employee-----
Section 218. Partnerships and personal service corporations_.
Article 321. Partnerships----.
324. Taxation of partners in partnership with fiscal year
ending in 1918_.
117
325. Application of different tax rates in the case of fiscal
year of partnership ending in 1918.
118
326. Taxation of partners in partnership with fiscal year end-
ing in 1919____
327. Application of different tax rates in the case of fiscal
year of partnership ending in 1919.
119
328. Personal service corporations____
329. Personal service corporation with fiscal year ending in
1918.
120
330. Distributive shares of stockholders in personal service
corporation____
331. Credits allowed stockholders of personal service corpora-
tion------
332. Taxation of stockholders of personal service corporation
with fiscal year ending in 1918-----
121
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----
122
335. Application of different tax rates in the case of fiscal
year of personal service corporation ending in 1919.
123
Section 219. Estates and trusts___
Article 341. Estates and trusts_-
342. Estates and trusts taxed to fiduciary.
343. Decedent's estate during administration__.
124
125
Section 219. Estates and trusts-Continued.
F'age.
Article 344. Incidence of tax on estate or trust..
345. Estates and trusts taxed to beneficiaries....
346. Credits to trust or beneficiary___
347. Estates and trusts which can not be treated as a unit..
Section 220. Profits of corporations taxable to stockholders‒‒‒‒
Article 351. Profits of corporation taxable to stockholders....
352. Purpose to escape surtax_
353. Unreasonable accumulation of profits...
126
127
128
129
Section 221. Payment of tax at source_-
Article 361. Withholding tax at source_
130
362. Fixed or determinable annual or periodical income_
363. Exemption from withholding
131
363 (a). Personal exemption of nonresident aliens..
364. Ownership certificates for interest coupons – –
365. Form of certificate where withholding required..
132
133
366. Form of certificate where no withholding required___
367. Use of substitute certificates__‒‒‒‒
368. Interest coupons without ownership certificates....
369. Interest on registered bonds_.
374. Ownership certificates in the case of fiduciaries and joint
375. Withholding in the case of enemies.
136
385. Countries which do or do not satisfy the similar credit
425. Return for nonresident alien beneficiary
Section 226. Returns when accounting period changed.
Article 431. Returns when accounting period changed---
146
147
Page.
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_
148
443. Extension of time by collector...
444. Extension of time by Commissioner__
149
445. Extension of time in the case of persons abroad.
503. Corporations liable to tax...
504. Tax on transportation corporations.
Section 231. Conditional and other exemptions.
Article 511. Proof of exemption-----
153
154
517. Religious, charitable, scientific, and educational corpora-
tions
150
548. Gross income of insurance companies.
549. Gross income of life insurance companies_
550. Gross income of foreign corporations__
Section 234. Deductions allowed_
Article 561. Allowable deductions_
563. Sale of capital stock, bonds, and capital assets-.
168
569. Required addition to reserve funds of insurance com-
panies____
170
570. Special deductions allowed in the case of combined life,
health, and accident policies.‒‒‒‒‒
171
571. Special deductions allowed mutual marine insurance com-
panies_____
572. Special deductions allowed mutual insurance companies_
573. Deductions allowed foreign corporations.
172
Section 237. Payment of tax at source_
Article 601. Withholding in the case of nonresident foreign corpora-
174
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.
180
635. Corporation deriving chief income from Government con-
181
182
Section 301. Imposition of tax-Continued.
Article 714. Computation of tax on income from Government con-
tracts
185
715. Allocation of net income to particular source_
716. Illustration of computation of tax_--
186
717. Illustration of computation where no tax under third
bracket__
187
718. Illustration of computation where excess profits credit
not exhausted under first bracket_-_-
719. Illustration of computation where net income derived
from Government contract
188
720. Illustration of computation where return for period of
less than 12 months------
189
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 of tax.
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 business
190
191
192
753. Illustration of computation of tax where net income from
gold mining----
193
Section 305. Apportionment of specific exemption----
194
Section 311. War profits credit_
Article 761. Apportionment of specific exemption..
Section 310. Prewar period___.
Article 771. Prewar period
Article 781. War profits credit---.
195
782. War profits credit where meager prewar net income_
783. War profits credit where no prewar period_----
196
784. War profits credit where no prewar period in special cir-
cumstances
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 ----