Page:United States Statutes at Large Volume 49 Part 1.djvu/2161

INDEX. !xxv Income Tax-Continu£'d. Additions to tax in ('ase of deficiency or llollpaymcnt ___________________ _ Affiliation of foreign corporations ____ _ Agricultural orgallizations, exemption __ Aliens. See also I\onresident aliens. Credits against tax of foreign coun- tries ________________________ _ Assessment and collection of deficien- cies- Bankruptcy and receh'erships _____ _ Definitioll ________________________ _ JeoplLrdy assessments _____________ _ In1 crest ill case oL _____________ _ Period of limitation on ____________ _ Except ions ________________ - ___ _ ProcNiure in generaL ______________ Suspension of running of statute ____ _ Ballkrl1ptcy- Assessment of defieif'nc,\' __________ _ Interest ami additiolls to tax ______ _ Ballks-- COllllUon trust funds ______________ _ Deduction for dividends paid on stock owned by United States __ Bauks and trl1st companies __________ _ Boards of tradc, exemption ______ -- ____ _ Brokers, returns of ______________ - ___ _ Building and loan associations, domes- tic" pxemptiolL ________________ _ Business leagucs, exemption ___ -_- ___ _ Capital gaius and losscs _________ - ___ _ Cemetpry companics, exemption _____ _ Chamb'~rs of commerce, etc., cxemp- tioH _____ ____ ___ _____ _ ___ _ ___ Charitable, etc., cOlitributioJHol, deduc- Page. 1727 1718 1673 1696 1725 1i21 1723 1728 1725 1726 1721 1726 1725 1729 1708 1696 1677 1674 1705 1674 1674 1691 1674 Hi74 tion for________________________ 1695 Chiua Trade Act corporations- AffiliatiOlL__ __ __ _____ ____ __ ____ ____ 1721 Creditagainstnetincome______ 1019,1720 Credit against the tax _ ___ __ _______ 1721 In('ome of shareholders_ ____ __ ____ 1721 Taxation in general_ _ _ _ __ ________ __ 1720 Ch'ic organizatiolls, f'xemption _ _ _ _ ___ 1H7 4 Claims against transferees amI fiduci- aries- Koti('e of relationship_ _ _ _ ______ ___ 1730 Transferred a~sets____ ______ ____ ___ 1729 Cla~sifieatioll of provisious of title _____ 1652 Clubs, exemptioll of certaill_ _ _ _ __ Hi74 COl1lmi~siulll'f, dosing of taxahic Yf'sr hy _____ ____________ ___ ___ 1703 Community chest~, ('te" exemptioll_ ___ W74 COlltrilmt iOlls, deduetion of charitable _ 1695 Corpomtions_ ___ ______________ _ __ _ _ 1015 Capital I'ltOl'k tax _________________ 1017 Cred its oL ____ ____ ______ ____ __ __ Hi64 Distrihutions h~' ____________ __ ____ }()87 I>ividelld~, ('reclit for______________ 1665 Excess-prufit::l tax __________ _______ 1019 Income Tax-Continued. Pace. Corporations-Continued. Exemptions from tax on _______ 1673,1675 Foreign- Affiliation__ ____________ _____ ___ 1718 Allowance of deductions and credits____________________ - Credits against tax _____________ - Deductiolls____________________ - Gain, recognition of ____________ - Gross income __________________ _ Insurance companies ___________ _ Payment of income tax at source_ Payment of tax ________________ _ Rates of tax on certaiu _______ - - - Returns ______________________ _ Tax OIL ____________________ - _ - I nformation by __________________ _ Norlllaltax- ____________________ _ Recognition of gain or loss; exchange 1717 1718 1717 1681 1717 1718 1702 1718 1677 1718 1717 1705 1655 in liquidation___ ___ ___________ 1020 Returns oL _________________ 1670 Surtaxes, accumulation of surplus to cvade _______________________ 1676 rlldistribut~d profits, surtax OIL____ 1655 Credits against tax- China Trade Act corporations_ ___ __ 1721 Foreign corporatiolls_ _ _ __ __ __ ___ 1718 Nonresident aliens ___________ -___- 1716 O\'erpayments_ _ ___ ___ _____ __ 1t>66, 1731 Taxes of foreign countries and posses- sions of United States_ _ _ __ 166t>, 1696 Taxes withheld at sourcc ________ 1666,1700 Cross references, effect of _ _ __ ____ ____ 1652 Deficiencies- Additions to tax in case of ____ -__ -- Interest OIL _____________________ _ Time extended for payment oL ____ _ DefinitioIls- Defidellcy _______________________ _ Fiscal year ________________________ Gross income _____________________ _ l\lutual investment company _____ _ N("t incOllle ________ _ Paid or incllrredjac('rued_ ___ __ __ _ Persollal holding company ___ _ Taxable year __ __ _____ ___ __ _ __ _ Trade or business_ _ ____ _ Depreciation aud depletion, hasis for __ Dividends, credit for, paid by corpora- tions _____ _________ ___ _ _ ___ _ Emplo~'ces, See Social St~cllrity Act. Employees' beneficiary associatiolls, ex- cmptiolL ________________________ Employees of carriers. See Carriers. 1':Htates and t.rusts- Common trust fUllds _____________ _ Cr("dit against net income _________ _ Different taxahle years ___________ _ Employees' trusts ________________ _ 1727 1727 1728 1721 1669 1657 1669 1657 16t>9 1732 1669 1669 1686 1665 1675 1708 1707 1707 1707