Personal holding company income, § 502 (h).

GENERAL COUNSEL

Appointment and duties, §§ 3930, 3931.

GENERAL RELIEF FROM EXCESS PROFITS

TAXES

Application for relief, § 722 (a).

Constructive average base period net income, § 722.
General rule, § 722 (a).

Invested capital corporations, § 722 (c).
Mining corporations, § 722 (f).

Publicity, § 722 (g).

Rules for application of Section 722, § 722 (e).

Taxpayers using average earnings method, § 722 (b).

GENERAL TRADE OR BUSINESS EXPENSES
Deductibility from gross income, § 23 (a) (1).

GIFT TAX

Abatement claim, § 1014.

Advance payment, § 1008 (c).

Bankruptcy and receiverships, § 1015.

Immediate assessment, § 1015 (a).

Unpaid claims, § 1015 (b).

Calendar year defined, § 1030 (a).

Claim in abatement, § 1014.

Computation of tax, § 1001.

Preceding calendar years defined, § 1001 (b).

Rates, § 1001 (a).

Credit against estate tax, § 813 (a) (1).

Deductions from gross gifts, § 1004.

Extent of deductions, § 1004 (c).

Nonresidents, § 1004 (b).

Charitable, etc., gifts, § 1004 (b) (1)-(6).

Residents, § 1004 (a).

Charitable, etc., gifts, § 1004 (a) (2).
Specific exemption, § 1004 (a) (1).

Deficiency, § 1012.

Discretionary trust, § 1000 (e).

Examination of return, § 1010.
Gift made in property, § 1005.
Gift to spouse, § 1004 (a) (3).

Husband or wife making gift to third party, § 1000
(f).

Considered as made one-half by each, § 1000 (f)
(1).

Manner and time of signifying consent, § 1000 (f)
(2).

Revocation of consent, § 1000 (f) (3).

Joint and several liability for tax, § 1000 (f) (4).

Imposition of tax, § 1000.

Community property, § 1000 (d).

Powers of appointment, § 1000 (c).

Residents or nonresidents, § 1000 (a).
Transfers in trust or otherwise, § 1000 (b).
Interest

Deficiencies, §§ 1021, 1023 (b).

Bankruptcy and receivership, § 1023 (b) (5).
Jeopardy assessment, § 1023 (b) (4).

Time for payment extended, §§ 1020 (b), 1023

(b) (3).

Tax shown on return

Delinquency in payment, §§ 1020 (a) (1), 1023

(a) (1).

Time for payment extended, § 1023 (a) (2).
Wilful failure to make return, etc., § 1024.

Jeopardy assessment, § 1013.

Laws made applicable, § 1028.

Lien for tax, § 1009.

Net gifts, § 1003.

Exclusions from gifts, § 1003 (b).
General definition, § 1003 (a).

Notice of fiduciary relationship, § 1026.
Fiduciary or donor, § 1026 (a).

Fiduciary or transferee, § 1026 (b).

Manner of notice, § 1026 (c).

Payment of tax, § 1008.

Extension of time for payment, § 1008 (b).

Fractional parts of cent, § 1008 (d).

Receipts, 1008 (e).

Time of payment, § 1008 (a).

Voluntary advance payment, § 1008 (c).

Penalties

Failure to file return, §§ 1018, 3612 (d) (1).

Fraudulent return, § 1019 (b).

Negligence, § 1019 (a).

Property within the United States defined, § 1030 (b).

Publicity of returns, § 1031.

Refunds and credits, § 1027.

Authorization, § 1027 (a).

Effect of petition to Board, § 1027 (c).

Limitation on allowance, § 1027 (b).

Limit on amount of credit or refund, § 1027 (b)

(2).

Period of limitations, § 1027 (b) (1).

Overpayment found by Board, § 1027 (d).
Returns, § 1006.

By donor, § 1007 (a).

Examination of, § 1010.

False, § 874 (b).

Records for such returns, § 1007.

Requirement, § 1006 (a).

Time and place for filing, § 1006 (b).

To determine liability to tax, § 1007 (b).

Rules and regulations, § 1029.

Statute of limitations upon assessment and collection,

§ 1016.

Collection after assessment, § 1016 (b) (2).
False return or no return, § 1016 (b) (1).
General rule, § 1016 (a).

Suspension of running of statute, § 1017.
Transfer for less than adequate and full consideration,
§ 1002.

Estate in lieu of dower or curtesy, § 811 (b).
Exemption, §§ 812 (a), 935 (c).

Joint and community interests, § 811 (e).
Community interests, § 811 (e) (2).

Joint interests, § 811 (e) (1).

Marital deduction, § 812 (e) (1).

Optional valuation, § 811 (j).

Powers of appointment, § 811 (f).

Date of existence of power, § 811 (f) (3).
Definition, § 811 (f) (2).

GROSS ESTATE-Cont.

Powers of appointment-Cont.
Definition-Cont.

Descendant defined, § 811 (f) (2) (A).
Spouse defined, § 811 (f) (2) (A).
In general, § 811 (f) (1).

Prior interests, § 811 (h).

Proceeds of life insurance, § 811 (g).

Community property, § 811 (g) (4).

Incidents of ownership defined, § 811 (g) (2), (4).
Receivable by executor, § 811 (g) (1).

Receivable by other beneficiaries, § 811 (g) (2).
Relinquishment of power in contemplation of death,
§ 811 (d) (4).

Revocable transfers, § 811 (d).

After June 22, 1936, § 811 (d) (1).

Date of existence of power, § 811 (d) (3).

On or prior to June 22, 1936, § 811 (d) (2).
Taking-effect-at-death transfers, § 811 (c).

Transfers for insufficient consideration, § 811 (i).

Losses by corporations, § 23 (f).
Losses by individuals, § 23 (e).
Medical expenses, § 23 (x).
Non-business debts, § 23 (k) (4).
Non-business expenses, § 23 (a) (2).

Non-trade expenses, § 23 (a) (2).

Ordinary and necessary expenses, § 23 (a) (1).

Retail sales tax, § 23 (c) (3).

Securities becoming worthless, § 23 (k) (2).

Capital loss on, § 23 (g) (2).

Securities of affiliated corporations, § 23 (k) (5).

GROSS INCOME-Cont.

Deductions from-Cont.

Stock in affiliated corporations, loss on, § 23 (g)
(4).

Taxes generally, § 23 (c).

Taxes of shareholder paid by corporation, § 23 (d).
Taxes to co-operative apartment corporaton, § 23
(z).

Trade or business expenses, § 23 (a) (1).

Under prior income tax acts, § 23 (p) (2).
Wagering losses, § 23 (h).

Definition, § 22 (a).

Estates and trusts, § 161.

In case of divorce, § 171 (a).

Exclusions from

Additional allowance for military and naval per-

sonnel, § 22 (b) (13).

Annuities, § 22 (b) (2).

Bad debts recovered, § 22 (b) (12).
Bequests, § 22 (b) (3).

Bridges to be acquired by state or political subdivi-
sion, § 116 (e).

Compensation for injuries or sickness, § 22 (b) (5).
Compensation of employees of foreign governments
or of the Philippines, § 116 (h).

Certificate by Secretary of State, § 116 (h) (2).
Rule for exclusion, § 116 (h) (1).
Delinquency amounts recovered, § 22 (b) (12).
Devises, § 22 (b) (3).

Dividend from China Trade Act Corporation, § 116
(f).

Earned income from sources without United States,
§ 116 (a).

Foreign resident for entire taxable year, § 116
(a) (1).

Taxable year of change of residence to United
States, § 116 (a) (2).

Gifts, § 22 (b) (3).

Improvements by lessee on lessor's property, § 22
(b) (11).

Income exempt under treaty, § 22 (b) (7).

Income from discharge of indebtedness, § 22 (b)
(9).

Income from discharge of indebtedness of railroad
corporation, § 22 (b) (10).

Income of foreign governments, § 116 (c).

Income of states, municipalities, etc., § 116 (d).
Inheritances, § 22 (b) (3).

Life insurance, § 22 (b) (1).

Ministers, rental value of dwelling house, § 22 (b)

(6).

Miscellaneous items, § 22 (b) (8).

Prior taxes recovered, § 22 (b) (12).

Ship owners' protection and indemnity associations,
§ 116 (g).

Tax-free interest, § 22 (b) (4).

Teachers in Alaska and Hawaii, § 116 (b).

Foreign corporations, § 231 (c).

Foreign personal holding companies, §§ 331 (a), 332,
334.

Definitions, § 334 (a).

Ineligible taxpayers, § 404.

Insurance companies other than life or mutual, § 204
(b) (1).

Computation, § 206.

Inventories, § 22 (c).

Considered as made one-half by each, § 1000 (f) (1).
Manner and time of giving consent, § 1000 (f) (2).
Revocation of consent, § 1000 (f) (3).

Joint and several liability for tax, § 1000 (f) (4).
Gift by one to other, § 1004 (a) (3).
Gift to third party, § 1000 (f).
Income tax returns, § 51 (b).

Joint declaration of estimated tax, § 58 (c).
Joint return, § 51 (b) (1).

Marital deduction for estate tax § 812 (e).

Optional standard deduction, § 23 (aa) (4).
Sales between, § 24 (b).

Separate return where gross income $3000 or less,
§ 401 (c), (d).

Withholding exemption, § 1622.

IMPORT DUTIES

I

Deductibility, § 23 (c) (1) (F).

IMPROPER ACCUMULATION OF SURPLUS
Corporations subject to, § 102.

Definitions, § 102 (d).

Section 102 net income, § 102 (d) (1).

Undistributed Section 102 net income, § 102 (d)
(2).

Evidence determinative of purpose, § 102 (c).
Imposition of tax, § 102 (a).

Prima facie evidence, § 102 (b).

IMPROVEMENTS

Made by lessee, §§ 22 (b) (11), 113 (c).

IN MONEY OR MONEY'S WORTH

Definition, § 812 (b) (5).

Sale of real property, § 119 (a) (5).

Gross income from sources without United States,
§ 119 (c).

Compensation, § 119 (c) (3).

Dividends, § 119 (c) (2).

Gains from sale of real property, § 119 (c) (5).
Interest, § 119 (c) (1).

Rentals or royalties, § 119 (c) (4).

Income from sources partly within and partly without
United States, items, § 119 (e).

Net income from sources within United States, § 119
(b).

INCOME TAX

Acquisition for purpose of avoiding, § 129.

Armed forces, abatement, § 421.

Bankruptcy and receiverships, § 274.

Banks, 104.

China Trade Act Corporations, § 261.

Claims in abatement, § 273 (j).

Collected at source on wages, §§ 1626-1632.

Corporation withheld at source, § 144.

Corporations, § 13.

Credit against unjust enrichment tax, § 701 (a).

Credits against, § 131.

Deficiency, § 271.

Definition, § 734 (a) (2).

Definition for purposes of credit, § 131 (h).

Estates and trusts, § 161.

Excess profits taxes. See "Excess Profits Taxes."'

INCOME TAX RETURNS-Cont.

None filed

Limitations, § 276 (a).

Personal holding company, § 506 (f).
Nonresident aliens, § 217.

Partnerships, § 187.

Penalties for failure to file, § 291 (a).
Place for filing, § 53 (b).

Publicity of, § 55.

Records for special returns, § 54.

Signature presumed correct, § 51 (d).
Single persons, § 51 (a) (1).

Time for filing, § 53 (a).

Under Sec. 400, §§ 400, 402.

Withholding at source, § 143 (c).

INCOME TAXES COLLECTED AT SOURCE ON
WAGES

Agents, acts to be performed by, § 1632.

Collection at source, § 1622.

Excluded wages, § 1622 (g).

Included wages, § 1622 (g).

Nondeductibility of tax in computing net income,

§ 1622 (e).

Overlapping payroll periods, § 1622 (i).
Recipient, tax paid by, § 1622 (d).

Refunds or credits, § 1622 (f).

Employees, § 1622 (f) (2).

Employers, § 1622 (f) (1).

Requirement of withholding, § 1622 (a).

Wage bracket withholding, § 1622 (c).
Withholding exemption, § 1622 (b).

Withholding exemption certificate, § 1622 (h).

Withholding on basis of average wages, § 1622 (j).

Dependent defined, § 1621 (k).

Employee defined, § 1621 (c).

Employer defined, § 1621 (d).

Governmental depositaries for payment of taxes,

§ 1631.

Head of family defined, § 1621 (j).
Liability for tax, § 1623.

Married person claiming all of the personal exemp-
tion for withholding defined, § 1621 (g).
Married person claiming half of personal exemption
for withholding defined, § 1621 (h).

Married person claiming none of personal exemption
for withholding defined, § 1621 (i).

Married person defined, § 1621 (f).

Other laws applicable, § 1627.

Payment by governmental employer, § 1624.
Payroll period defined, § 1621 (b).
Penalties, § 1626.

Additional penalty, § 1626 (b).

Failure of employer to file return, § 1626 (c).
Failure of employer to pay tax, § 1626 (c).
Failure to furnish receipt, § 1626 (a).

Fraudulent receipt, § 1626 (a).

Penalties in respect of withholding exemption cer-

tificates, § 1626 (d).

Receipts, § 1625.

Extension of time, § 1625 (c).

Requirement, § 1625 (a).

Statements to constitute information return, § 1625
(b).

Return by governmental employer, § 1624.

Definition, § 783 (d).

Discharge of, §§ 22 (b) (9), 113 (b) (3).

Railroad, § 22 (b) (10).

Purchase endowment contract, § 24 (a) (6).

Purchase single premium life insurance, § 24 (a) (6).
Retirement of, § 27 (a) (4).

INDIVIDUAL INCOME TAX RETURNS
Requirement, § 51 (a).

To whom return made, § 53 (b) (1).

INDIVIDUALS

Blind, § 23 (y).

Credits against net income

Dependents, § 25 (b) (2).

Earned income credit, § 25 (a) (3).

Interest on obligations of instrumentalities of

United States, § 25 (a) (2).

Interest on United States obligations, § 25 (a) (1).
Normal tax and surtax, § 25 (b).

Normal tax only, § 25 (a).

Personal exemption, § 25 (b) (1).

Declaration of estimated tax by, § 58.

Deductions in excess of $50,000 for five consecutive