Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of the Income, Estate and Gift Tax Provisions of the Internal Revenue Code Currently in Effect During Each of the Years 1944 to 1949, Inclusive, with Amendments

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Tax Law Publishing Company, 1950 - 893 lappuses

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Surtax on corporations
16
Sec
92
CHAPTER 36COLLECTION
112
Priority of specific tax liability on distrained property
130
Property for account of the United States 3696 Redemption of property 3697 Certificates of sale 3698 Cross references
172
of gain or loss 112 Recognition of gain or loss
244
Jeopardy assessments
273
Adjusted basis for determining gain or loss
274
Period of limitation upon assessment and collection
275
SameExceptions
276
Suspension of running of statute
277
Basis for depreciation and depletion
307
Distributions by corporations
317
Exclusions from gross income
330
Corporation income taxed to United States shareholders
337
Information returns by officers and directors
338
Information returns by shareholders
339
Penalties
340
Capital gains and losses
357
SUPPLEMENT MINTEREST AND ADDITIONS TO THE TAX SUPPLEMENT REGULATED INVESTMENT COMPANIES 361 Definition
361
Loss from wash sales of stock or securities
362
Surtax on regulated investment companies
363
Income from sources within United States
364
Unlimited deduction for charitable and other contributions 121 Deduction of dividends paid on certain pre ferred stock of certain corporations
374
Net operating loss deduction
376
Commodity credit loans
382
Amortization deduction
388
Amortizable bond premium Income in respect of decedents
411
War losses
423
Recovery of unconstitutional federal taxes Acquisitions made to evade or avoid income or excess profits tax
432
Addition to the tax in case of delinquent re turn
461
Partnership not taxable 182 Tax of partners
522
Computation of partnership income 184 Credits against net income
526
Earned income 186 Taxes of foreign countries and possessions of United States 187 Partnership returns
527
Different taxable years of partner and partner ship 189 Net operating losses
528
Failure to file return
626
Interest on deficiencies
629
Additions to the tax in case of deficiency
630
Additions to the tax in case of nonpayment
633
Time extended for payment of tax shown on return 296 Time extended for payment of deficiency 297 Interest in case of jeopardy assessments
642
Bankruptcy and receiverships 299 Removal of property or departure from United States SUPPLEMENT REXCHANGES AND DISTRIBUTIONS IN ...
644
Notice of fiduciary relationship 313 Cross reference SUPPLEMENT STAX OF SHAREHOLDERS OF PERSONAL SERVICE CORPORATIONS 391 ...
650
Overpayment of installment 322 Refunds and credits
652
SUPPLEMENT TINDIVIDUALS WITH GROSS INCOME FROM CERTAIN SOURCES OF 3000 OR LESS
670
Imposition of
672
Definition of surtax exemption 402 Manner and effect of election
673
Credits not allowed 404 Certain taxpayers ineligible
678
SUPPLEMENT PFOREIGN PERSONAL HOLDING COMPANIES 331 Definition of foreign personal holding com pany
682
Foreign personal holding company income 333 Stock ownership 334 Gross income of foreign personal holding companies 335 Undistributed Suppl...
683
SUPPLEMENT UABATEMENT OF TAX FOR MEMBERS OF ARMED FORCES UPON DEATH 421 Abatement of tax for members of armed forc...
693
Surtax on personal holding companies 501 Definition of personal holding company 502 Personal holding company income 503 Stock ownership
694
Undistributed subchapter A net income 505 Subchapter A net income
696
Deficiency dividendsCredits and refunds
697
Meaning of terms used 508 Administrative provisions 509 Improper accumulation of surplus Subchapter BDeclared Value ExcessProfits Tax 600 Rat...
699
SUPPLEMENT BHIGHEST BRACKET AMOUNT
708
Excess profits creditBased on invested cap
714
Abnormalities in income in taxable period
720
Corporations completing contracts under
726
CHAPTER 3ESTATE
745
Returns 822 Payment of
757
Duplicate receipts 824 Examination of return and determination of
758
Discharge of executor from personal liability 826 Collection of unpaid tax 827 Lien for tax 828 Cross references
759
Interest on extended payments
765
Interest on ext ed payments 891 Interest on deficiencies 892 Interest on jeopardy assessments
766
Additions to the tax in case of nonpayment 894 Penalties 895 Cross reference SUPPLEMENT CLAIMS AGAINST TRANSFEREES AND FIDUCIAR...
767
Notice of fiduciary relationship SUBPART IIIMISCELLANEOUS PROVISIONS 840 Other laws applicable 841 Cross references SUBPART IVSPEC...
768
SUPPLEMENT EESTATES IN CHINA 920 Payment of tax 921 Authority of clerk of United States Court for China to act as collector PART IIIEST...
769
Cross references
770
Definition of deficiency 871 Procedure in general 872 Jeopardy assessments
781
Claims in abatement 874 Period of limitation upon assessment and collection
783
Suspension of running of statute
784
Penalties
785
Transferred assets 1026 Notice of fiduciary relationship
786
Refunds and credits 1028 Laws made applicable 1029 Rules and regulations 1030 Definitions 1031 Publicity of returns
787
CHAPTER 5BOARD OF TAX APPEALS 1118 Provisions of special application to divisions 1119 Provisions of special application to trans ferees 11...
791
Fee for filing petition 1111 Rules of practice procedure and evidence 1112 Burden of proof in fraud cases 1113 Service of process 1114 Administrat...
792
Part IIIMISCELLANEOUS PROVISIONS
793
Employees 1131 Expenditures 1132 Disposition of fees 1133 Fee for transcript of record Subchapter BCourt Review of Board Decisions 1140 Date ...
794
Cross reference Subchapter BAdditional Estate
795
SUBTITLE BMISCELLANEOUS TAXES CHAPTER 6CAPITAL STOCK 1200 Tax 1201 Exemptions 1202 Declared value 1203 Returns 1204 Publ...
796
Addition to the tax in case of delinquency 1207 Other laws applicable CHAPTER 7TAX ON TRANSFERS TO AVOID INCOME TAX 1250 Impositi...
797
Other laws applicable
801
Subchapter AGeneral Provisions SEC 3650 Collection districts 3651 Collection authority 3652 Establishment by regulation of mode or time of collec...
807
General powers and duties relating to collec tion 3655 Notice and demand for tax 3656 Payment by check and money orders
808
Payment by United States notes and certifi cates of indebtedness 3658 Fractional parts of a cent 3659 Receipts for taxes 3660 Jeopardy assessment 36...
809
Authority to distrain
811
Proceedings on distraint
812
Other laws applicable
847
Allowance of amortization deduction SUPPLEMENT 6INSURANCE COMPANIES
848
Life insurance companies
849
Adjusted normaltax net income 203 Adjusted corporation surtax net income
850
Insurance companies other than life or mutual 205 Taxes of foreign countries and possessions of United States 206 Computation of gross income 20...
852
Authority to distrain 3691 Property exempt from distraint 3692 Levy 3693 Proceedings on distraint
853
Rate of tax 936 Credits against
855
129
857
Publicity of returns
865
SUPPLEMENT CREDITS AGAINST TAX 130 Limitation on deductions allowable to indi viduals in certain cases 131 Taxes of foreign countries an...
866
Tax on nonresident alien individuals 212 Gross income 213 Deductions
867
Definition of deficiency 1012 Assessment and collection of deficiencies 1013 Jeopardy assessments 1014 Claims in abatement 1015 Bankruptcy and ...
868
Credits against net income 215 Allowance of deductions and credits 216 Credits against tax 217 Returns 218 Payment of tax 219 Partnerships
869
Consolidated returns 142 Fiduciary returns 143 Withholding of tax at source 144 Payment of corporation income tax at source 145 Penalties 146 Clo...
870
Allowance of deductions and credits 234 Credits against tax 235 Returns 236 Payment of tax 237 Foreign insurance companies SUPPLEMENT JPOS...
876
Citizens of possessions of United States
877
Search warrants 3617 Penalties and awards to informers with
886
SECTION
Imposition of
4
IITA Dec
9
Net income
14
Credits against net income 164 Different taxable years
16
AMENDMENT
18
Period of limitation upon assessment
21
months
22
22b 10
25
122g
26
Taxes of foreign countries and possessions of United States
28
Common trust funds 170 Net operating losses 171 Income of an estate or trust in case of divorce
30
Definitions
32
Allowance of amortization deduction
36
251a
38
1941
41
1943
43
Returns as to formation etc of foreign cor Subchapter CMiscellaneous Provisions
44
735a
45
TAA
46
118a
47
Individual returns
51
Corporation returns
52
Time and place for filing returns
53
Records and special returns
54
Publicity of returns
55
Payment of
56
Examination of return and determination of
57
Additions to tax and penalties 58 Declaration of estimated tax by individuals
58
Administrative proceedings 59 Payment of estimated
59
Cross references 60 Special rules for application of sections 58
60
Laws made applicable
61
Rules and regulations
62
Publication of statistics
63
Definitions
64
51f new
65
SUPPLEMENT KCHINA TRADE ACT CORPORATIONS
67
Net income 22 Gross income
70
1947
73
108a
75
collection
75
112m
77
1944
78
Subchapter FClosing Agreements and Compromises 3760 Closing agreements 3761 Compromises
79
Authority to make abatements credits and refunds
80
IITA Dec
81
4b
83
Jan
84
8a
2
Deductions from gross income
23
Items not deductible
24
Credits of individual against net income Credits of corporations
25
Corporation dividends paid credit
27
Consent dividends credit
28
Taxation in general 262 Credit against net income
30
Taxes of foreign countries and possessions of United States SUPPLEMENT ARATES OF
31
Taxes withheld at source 101 Exemptions from tax on corporations
32
Credit for overpayments 102 Surtax on corporations improperly accumulat
33
Credits against victory tax ing surplus
34
Credit for tax withheld on wages 103 Rates of tax on citizens and corporations of certain foreign countries
35
SUPPLEMENT ASSESSMENT AND COLLECTION OF DEFICIENCIES
39
General rule 106 Claims against United States involving acqui
41
Period in which items of gross income included sition of property
42
Period for which deductions and credits taken 107 Compensation for services rendered for
43
Installment basis period of thirtysix months or more
44
Allocation of income and deductions 108 Fiscal year taxpayers
45
Change of accounting period
46
June 30 1946
89
Western Hemisphere Trade Corporations
90

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Populāri fragmenti

827. lappuse - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, Joint venture, or organization.
347. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
153. lappuse - BASIS. (a) Dealers in personal property. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
262. lappuse - ... if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
823. lappuse - Sec. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal- revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations...
156. lappuse - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
475. lappuse - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
318. lappuse - dividend" when used in this title (except in section 203 (a) (3^ and section 207 (c) ( 1) , relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year) , without regard...
286. lappuse - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
148. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed or if the method employed does not clearly reflect the income...

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