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TABLE OF CONTENTS
INTERNAL REVENUE TITLE
SUBTITLE A-TAXES SUBJECT TO THE JURISDICTION OF THE TAX
COURT OF THE UNITED STATES
Sec. 31. Taxes of foreign countries and possessions of United States___
Sec. 32. Taxes withheld at source...
Sec. 33. Credit for overpayments_
Sec. 35. Credit for tax withheld on wages__
PART IV-ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
Sec. 41. General rule____
Sec. 42. Period in which items of gross income included.
Sec. 43. Period for which deductions and credits taken.
Sec. 44. Installment basis.
Sec. 45. Allocation of income and deductions_
Sec. 46. Change of accounting period...
Sec. 47. Returns for a period of less than twelve months.
Sec. 48. Definitions___
PART V-RETURNS AND PAYMENT OF TAX
Sec. 51. Individual returns..
Sec. 53. Time and place for filing returns..
Sec. 54. Records and special returns.
Sec. 55. Publicity of returns.
Sec. 56. Payment of tax___
Sec. 57. Examination of return and determination of tax.
Sec. 58. Declaration of estimated tax by individuals..
Sec. 59. Payment of estimated tax..........
Sec. 60. Special rules for application of sections 58 and 59--
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PART VI-MISCELLANEOUS PROVISIONS
Sec. 61. Laws made applicable..
Sec. 62. Rules and regulations.
Sec. 63. Publication of statistics..
Sec. 64. Definitions__
SUBCHAPTER C-SUPPLEMENTAL PROVISIONS
SUPPLEMENT A-RATES OF TAX
Sec. 103. Rates of tax on citizens
* * * of certain foreign countries.
Sec. 105. Sale of oil or gas properties.-
Sec. 106. Claims against United States involving acquisition of property
Sec. 107. Compensation for services rendered for a period of thirty-six
months or more and back pay..
SUPPLEMENT B-COMPUTATION OF NET INCOME
Sec. 111. Determination of amount of, and recognition of, gain or loss---
Sec. 112. Recognition of gain or loss.
Sec. 115. Distributions by corporations..
Sec. 113. Adjusted basis for determining gain or loss.
Sec. 114. Basis for depreciation and depletion..
Sec. 116. Exclusions from gross income..
Sec. 117. Capital gains and losses...
Sec. 118. Loss from wash sales of stock or securities
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64
68
70
75
Sec. 119. Income from sources within United States.
Sec. 120. Unlimited deduction for charitable and other contributions.
Sec. 122. Net operating loss deduction_._.
Sec. 123. Commodity credit loans_
Sec. 128. Recovery of unconstitutional Federal taxes_
Sec. 129. Acquisitions made to evade or avoid income
Sec. 130. Limitation on deductions allowable to individuals in certain
Sec. 131. Taxes of foreign countries and possessions of United States-.-.-
Sec. 166. Revocable trusts_
Sec. 167. Income for benefit of grantor..
Sec. 168. Taxes of foreign countries and possessions of United States.
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SUPPLEMENT E ESTATES AND TRUSTS-continued
Sec. 169. Common trust funds...
Sec. 179. Net operating losses..
Sec. 171. Income of an estate or trust in case of divorce, etc..
Sec. 172. Allowance of amortization deduction_..
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113
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SUPPLEMENT FPARTNERSHIPS
Sec. 181. Partnership not taxable....
Sec. 182. Tax of partners..
Sec. 183. Computation of partnership income-
Sec. 184. Credits against net income...
Sec. 186. Taxes of foreign countries and possessions of United States..
Sec. 187. Partnership returns.
Sec. 188. Different taxable years of partner and partnership-
Sec. 189. Net operating losses.
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Sec. 251. Income from sources within possessions of United States__
Sec. 252. Citizens of possessions of United States..
Sec. 275. Period of limitation upon assessment and collection_
Sec. 276. Same-Exceptions_
Sec. 277. Suspension of running of statute__
Sec. 294. Additions to the tax in case of nonpayment__.
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Sec. 295. Time extended for payment of tax shown on return_
Sec. 296. Time extended for payment of deficiency.
Sec. 297. Interest in case of jeopardy assessments..
Sec. 298. Bankruptcy and receiverships__.
Sec. 299. Removal of property or departure from United States..
Sec. 331. Definition of foreign personal holding company.
Foreign personal holding company income..
Sec. 332.
138
Sec. 333.
Stock ownership..
139
Sec. 334.
Gross income of foreign personal holding companies.
Sec. 335. Undistributed supplement P net income_
140
141
Sec. 336. Supplement P net income..
Sec. 337. Corporation income taxed to United States shareholders-
Sec. 338. Information returns by officers and directors_.
Sec. 339. Information returns by shareholders..
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SUPPLEMENT R-EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE
TO ORDERS OF SECURITIES AND EXCHANGE COMMISSION
Sec. 391. Applicability of Supplement..
Sec. 392. Undistributed Supplement S net income..
Sec. 393. Supplement S net income--
Sec. 394. Corporation income taxed to shareholders..
Sec. 395. Nonresident alien individuals
Sec. 396. Shareholder's tax paid by corporation_-
SUPPLEMENT U-ABATEMENT OF TAX FOR MEMBERS OF ARMED
FORCES UPON DEATH
Sec. 421. Abatement of tax for members of armed forces upon death__-_-
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