12 A new paragraph (2) is added to section 3806 (b), and the old paragraphs (2) and (3) are renumbered (3) and (4).

INDEX

A

ABATEMENT OF TAX (see also CREDITS; REFUNDS; REMIS-

SION):

Abatement claims not to be filed..

on Armed forces...

under Closing agreements, effect of_

by Commissioner, in case of jeopardy assessments_
on Disallowance on review of Tax Court's decisions_.
Included in "rebate".

ACCIDENT INSURANCE. See INSURANCE.

Section
273 (j)

421

3760 (b) (2)
273 (c)
1146

271 (b) (2)

ACCOUNTANTS: Returns as to formation, etc., of foreign corporations. 3604

Collectors to render accounts of charges incurred in distraint sales..

3695 (c)

Deductions and credits_

43

Errors affecting prior years or related taxpayers, adjustment of__

3801

False accounts, penalty for --

3616 (a)

Fractional years.

See FRACTIONAL YEARS.

42

Gross income..

ACCRUAL BASIS: Change to installment basis___

ACCUMULATED EARNINGS AND PROFITS:
of Foreign personal holding companies. -
Information return of.__.

of Personal service corporations..

ACQUISITIONS TO EVADE OR AVOID TAX....

ACTIONS. See SUITS.

ADDITIONS TO TAX:

Assessed or paid after expiration of limitation period, effect of. 3770 (a) (2)

for Attempt to depart from United States, etc., to evade tax....

of Property of a corporation suffering war losses.-

of Stock, reduction by distributions other than dividends..

114 (a)
23(i), 113
124 (a, f)

127 (e) (2)

115 (d)

ADJUSTED GROSS INCOME:

Computation in connection with net capital gain and capital losses Section
117 (a) (10) (B), (d) (2)

Definition...

Relation of standard deduction to.

ADJUSTMENTS:

22 (n)
23 (aa) (1, 3)

Amendments to declarations of estimated tax.
Amendments to returns made by collectors...

of Deficiencies, as to interest on portion not to be collected..
of Errors as to prior years or related taxpayers...-

in case of Involuntary liquidation and replacement of inventory.
of Payment of accrued foreign, etc., taxes.

58 (d), 59 (b)
3612 (b) (2)
292 (a)
3801

22 (d) (6)
131 (c)

When considered as made on last day prescribed by law.

AFFIDAVITS AND AFFIRMATIONS.

See OATHS, ETC.

AGENTS (see also INTERNAL REVENUE AGENTS:

322 (b) (4)

AGRICULTURAL LABOR: Not subject to withholding of tax----- 1621 (a) (2)

AIDING PREPARATION OF FRAUDULENT RETURNS, ETC.

3793 (a) (1) (C), (b) (1)

ALASKA.

See TERRITORIES.

ALIENS (see also NONRESIDENT ALIENS):
Credits against income tax for foreign, etc., taxes..

131 (a) (3)

Departure from U. S., certificate of compliance with tax laws re-
quired.

146 (e)

"Dependent", when includible in.......

25 (b) (3)

Employed by foreign governments, etc., exemption of compensation
from tax.

116 (h) (1)

Interest received from, as income from sources within U. S. 119 (a) (1) (B)
Reciprocal tax on..

Payments, when not considered payments for support of a de-
pendent

25 (b) (3)

171

Trusts...

ALLOCATION (see also APPORTIONMENT):

of Gross income, deductions, etc., between or among organizations,
etc..

45, 129 (b) (2)

of Income from sources partly within and partly without U. S.. 119 (e)
Shortages caused by, as cause of involuntary liquidation.... 22 (d) (6) (B)

ALLOWANCES (see also DEDUCTIONS):

2) Te Section
Allocation as between organizations, etc., under same control_______ 45
Cost-of-living, etc., allowances abroad, exclusion from gross income. 116 (j)
Disallowance if control of corporation acquired in order to evade or

avoid tax..

of Military and naval personnel, in computing gross income......-
Renegotiation of war contracts, in connection with..

ALTERNATIVE TAXES:

Capital gains and losses..

129

22 (b) (13)

3806

117 (c)

Individuals with adjusted gross income of less than $5,000. 51 (f) (4), 400-404
AMENDMENTS. See ADJUSTMENTS.

AMERICAN VESSELS:

Services on, withholding of tax on wages...
AMORTIZATION:

1621 (a)

Adjusted basis for determining gain or loss in respect to. 113 (b) (1) (B, C)
of Bond premiums.

of Emergency facilities_

ANCESTORS:

125

23 (t), 124, 172, 190

25 (b) (3) (D)

24 (b) (2) (D), 333 (a) (2)

47 (c), 336 (d), 393 (b))

Employees' trusts..

22 (b) (2) (B), 23 (p), 165

Exclusion from gross income, when permitted__

22 (b) (2)

Included in "foreign personal holding company income”.

332 (a)

Information at source as to---

147 (a)

in Lieu of alimony.

22 (k)

of Nonresident aliens, tax on.

211 (a)

(1) (A)

of Nonresident aliens, withholding of tax on-

143 (b)

for Personal injuries or sickness resulting from military service, exclu-
sion from gross income...

ARTISTIC WORK: Compensation for, how tax computed.---

107 (b)

114 (b) (4)

ASPHALT (ROCK): Depletion allowance...

ASSESSMENT OF TAX:

Additional assessments, credit in case of; definition..
Applicability of general provisions to income tax..
Authority in general as to..

in case of Bankruptcy and receivership..
by Commissioner, in general. -

ASSESSMENT OF TAX-Continued.

Limitation period-Continued.

Assessment after period expired, effect of..
Extension of time in case of certain trade losses_

Extension of time in case of recovery of unconstitutional Federal

Section

3770 (a) (2)

130 (c)

3644

421
3643

275 (b)

22 (m) (4)

3653

3661

3651 (b)

311

Certification of....

Supplemental lists.

Mode or time of, establishment by regulation.

No assessment of tax for taxable year in which person in military
service dies___

Validity conclusively presumed, in actions to clear title to realty 3679 (c)

War postponement..

No deduction from gross income for; exception____

ASSESSMENTS, LOCAL:

3804

23 (c) (1) (E)

ASSETS, CAPITAL. See CAPITAL ASSETS.

ASSIGNMENTS. See TRANSFERS.

ASSOCIATIONS: as Corporations...

ASSUMPTION OF INDEBTEDNESS (Tax-Free Exchanges) -

ATTORNEYS: Returns of formation, etc., of foreign corporations____
AUCTION: of Property sold under distraint_.

3604

3695 (a), 3696, 3701 (d)

AVOIDANCE OF TAX:

Acquisitions made for purpose of, disallowance of deduction, etc...----
Assumption of liability for purpose of, how treated..

BACK PAY: Tax on...

BAD DEBTS:

Claims for credits or refunds, limitations on_.
Claims for deductions on account of, interest on..
Deduction from gross income for--

Recovery, exclusion from gross income; definition..
BALL AND SAGGER CLAY: Depletion allowance..