INDEX Income Tax-Continued. Rates of tax- Acquisition of property, claims against United States involving - § 106 Banks and trust companies -_ § 104 Corporate taxes effective for two tax- able years--------------- § 15 Corporations- Exemptions from tax on --- § 101 In general---------------- §13 Special classes------------ §14 Surtax on, improperly accumulat- ing surplus------------ § 102 Excess-profits tax ----------- § 600 Foreign corporations------- § 14 (e) Foreign countries, citizens and cor- porations of certain ------ § 103 Individuals- Normal tax--------------- §11 Surtax §----------------- §12 Oil or gas properties, sale of__ - § 105 Raw materials, inventories of, to deter- mine income------------ § 22 (d) Real-estate boards, exemption from tax- ation of certain----------- § 101 Real property, income from sale of, treated as gross income from sources in United States------- § 119 (a) Receipts by collector upon request §56(h) Receivership, tax on corporations in §13 (e) Receiverships- Deficiencies, assessment and collec- tion------------------- §274 Interest on unpaid portion-- § 298 Records and special returns ------ § 54 Refunds and credits arising from over- payments---------------- § 322 Religious corporations, exemption from taxation of certain --------- § 101 Removal of property from the United States, closing by Commissioner of taxable year ---------- § 146 (a) Rental-housing corporations, tax on §13 (g) Rentals, gross income from sources in the United States, when so treated § 119 (a) Reorganization, property transferred to corporation in connection with, basis of-------------- § 113 (a) Resident foreign corporations, tax on § 231 (b) Returns- Brokers ------------------ § 149 Copies, penalty for failure to file §54(d) Page 36 36 9 33 7 8 35 111 9 36 5 5 36 11 33 54 32 8 86 89 28 91 33 135 63 8 54 41 78 65 2s Income Tax-Continued. Returns-Continued. Corporations--§------------- §52 Information ------------ § 148 Examination of, and determination of tax ------------------ §57 Failure to file, interest and additions to tax----------------- § 291 False, or no return-------- § 276 (a) Fiduciaries----------------- § 142 Filing, time and place for ----- §53 Foreign corporations--------- § 235 Foreign items, persons engaged in col- lection of--------------- § 150 Foreign personal holding companies, information, by- Officers and directors----- § 338 Shareholders------------ § 339 Individuals----------------- § 51 Information at source -------- § 147 Inspection by- Congressional committees- § 55 (d) Shareholders ---------- §55 (c) Disclosure of information by, penalty for------- § 55 (f) States------ --------- §55(b) Disclosure of information by em- ployees, penalty for- § 55 (f) Liability to tax, returns to determine § 54(b) Nonresident alien individuals-- § 217 Partnerships -------------- § 187 Penalties------- ----------- § 145 Period of less than twelve months §47 Publicity of --------------- §55 Railroad corporations, consolidated § 141 Records and special ------- --- 54 Tax shown on- Nonpayment, additions in case of § 294 (a) Time extended for payment of tax, interest rate --------- §295 Withholding of tax at source-- § 143 Revocable trusts------------- § 166 Royalties, gross income from sources in the United States, when so treated--------------- § 119 (a) Rules and regulations for enforce- ment----------------- --- - 62 Scientific corporations, exemption from taxation of certain--------- § 101 Secretary of State, certification by, of names of foreign governments granting exemption to employees of United States Government
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