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SUBTITLE A-TAXES SUBJECT TO THE JURISDICTION OF THE Board of

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Subtitle A-Taxes subject to the Jurisdiction of the Board of Tax Appeals

TABLE OF CONTENTS

CHAPTER 1-INCOME TAX

SUBCHAPTER A-INTRODUCTORY PROVISIONS

Sec. 1. Application of chapter.

Sec. 2. Cross references.

Sec. 3. Classification of provisions.

Sec. 4. Special classes of taxpayers.

SUBCHAPTER B-GENERAL PROVISIONS

PART I-RATES OF TAX

Sec. 11. Normal tax on individuals.

Sec. 12. Surtax on individuals.

Sec. 13. Normal tax on corporations.

Sec. 14. Surtax on undistributed profits.

PART II-COMPUTATION OF NET INCOME

Sec. 21. Net income.

Sec. 22. Gross income.

Sec. 23. Deductions from gross income.

Sec. 24. Items not deductible.

Sec. 25. Credits of individual against net income.

Sec. 26. Credits of corporations.

Sec. 27. Corporation credit for dividends paid.

PART III-CREDITS AGAINST TAX

Sec. 31. Taxes of foreign countries and possessions of United States.
Sec. 32. Taxes withheld at source.

Sec. 33. Credit for overpayments.

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. 52. Corporation 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. Additions to tax and penalties.

Sec. 59. Administrative proceedings.

Sec. 60. Cross references.

26966-38-1

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