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. Invested capital corporations, § 722 (c). Publicity, § 722 (g). Rules for application of Section 722, § 722 (e). Taxpayers using average earnings method, § 722 (b). GENERAL TRADE OR BUSINESS EXPENSES 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). Deficiency, § 1012. Discretionary trust, § 1000 (e). Examination of return, § 1010. Husband or wife making gift to third party, § 1000 Considered as made one-half by each, § 1000 (f) Manner and time of signifying consent, § 1000 (f) 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). Deficiencies, §§ 1021, 1023 (b). Bankruptcy and receivership, § 1023 (b) (5). 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). Jeopardy assessment, § 1013. Laws made applicable, § 1028. Lien for tax, § 1009. Net gifts, § 1003. Exclusions from gifts, § 1003 (b). Notice of fiduciary relationship, § 1026. 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). 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). Suspension of running of statute, § 1017. Estate in lieu of dower or curtesy, § 811 (b). Joint and community interests, § 811 (e). 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). GROSS ESTATE-Cont. Powers of appointment-Cont. Descendant defined, § 811 (f) (2) (A). 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 other beneficiaries, § 811 (g) (2). 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). Transfers for insufficient consideration, § 811 (i). Losses by corporations, § 23 (f). 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) Taxes generally, § 23 (c). Taxes of shareholder paid by corporation, § 23 (d). Trade or business expenses, § 23 (a) (1). Under prior income tax acts, § 23 (p) (2). 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). Bridges to be acquired by state or political subdivi- Compensation for injuries or sickness, § 22 (b) (5). Certificate by Secretary of State, § 116 (h) (2). Dividend from China Trade Act Corporation, § 116 Earned income from sources without United States, Foreign resident for entire taxable year, § 116 Taxable year of change of residence to United Gifts, § 22 (b) (3). Improvements by lessee on lessor's property, § 22 Income exempt under treaty, § 22 (b) (7). Income from discharge of indebtedness, § 22 (b) Income from discharge of indebtedness of railroad Income of foreign governments, § 116 (c). Income of states, municipalities, etc., § 116 (d). 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, Tax-free interest, § 22 (b) (4). Teachers in Alaska and Hawaii, § 116 (b). Foreign corporations, § 231 (c). Foreign personal holding companies, §§ 331 (a), 332, Definitions, § 334 (a). Ineligible taxpayers, § 404. Insurance companies other than life or mutual, § 204 Computation, § 206. Inventories, § 22 (c). Considered as made one-half by each, § 1000 (f) (1). Joint and several liability for tax, § 1000 (f) (4). Joint declaration of estimated tax, § 58 (c). Marital deduction for estate tax § 812 (e). Optional standard deduction, § 23 (aa) (4). Separate return where gross income $3000 or less, Withholding exemption, § 1622. IMPORT DUTIES I Deductibility, § 23 (c) (1) (F). IMPROPER ACCUMULATION OF SURPLUS Definitions, § 102 (d). Section 102 net income, § 102 (d) (1). Undistributed Section 102 net income, § 102 (d) Evidence determinative of purpose, § 102 (c). 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, Compensation, § 119 (c) (3). Dividends, § 119 (c) (2). Gains from sale of real property, § 119 (c) (5). Rentals or royalties, § 119 (c) (4). Income from sources partly within and partly without Net income from sources within United States, § 119 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). Partnerships, § 187. Penalties for failure to file, § 291 (a). Publicity of, § 55. Records for special returns, § 54. Signature presumed correct, § 51 (d). Time for filing, § 53 (a). Under Sec. 400, §§ 400, 402. Withholding at source, § 143 (c). INCOME TAXES COLLECTED AT SOURCE ON 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). 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 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). Married person claiming all of the personal exemp- Married person claiming none of personal exemption Married person defined, § 1621 (f). Other laws applicable, § 1627. Payment by governmental employer, § 1624. Additional penalty, § 1626 (b). Failure of employer to file return, § 1626 (c). 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 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). INDIVIDUAL INCOME TAX RETURNS 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 only, § 25 (a). Personal exemption, § 25 (b) (1). Declaration of estimated tax by, § 58. Deductions in excess of $50,000 for five consecutive |