·\ ` ·· 1. Imports and Exports-—-Contlnnedt . · ‘ Serun1s,'toxins, virums, etc.-, ·_ for domestic animals ` Inmection, p. 634,5 t53 — · . t Regulatory provisions, p,_ 634, {{ 152,153 ._ ` Statistical. information, collection and dissemination, 3 _ 371,-§173etseq. ‘ `· __ ·_` Suspension of imports. from countries discriminatin · against American products, p. 579, `{ 181 _ _ - A Trade-marks, exclusion ._ of. exports _ for wrongful use, *3 {Unfair competition inimporttrade, 360, { 72 of p.·578,·{ 174 _ a ‘ Imprlsonment for Debt L- V , _ _State law as governing process from Federal courts, 3
·'943,§§843—845 `· `- `
Incest _ · _ . See Cmuas AND Orrmeszs . Income {fax- _ · _ _' l_ Accident insurance money, exemption. from tax, p. 954 { §954.‘(b6) ; p·’1982; S 954 (B6) * Y `1 '
Accounting period, change, computation of net income, 3
-815, { 953 (c) ; p..1981,_§{ 953 (c), 953a __ _ ` Administrative "provisions of law, · p.° 827, { 1021 et p.1995,‘{1021`etseq.··-_ " ( _ I ` Agricultural organizations exempt.- from. tax, p. 822 § 982 (1): D. 1990. 5-982 (1) ` `· Aliens ’ _ "· ‘- _ _ _ - _ Credit for (taxes paid or accrued to foreign country p. 821, { 963- (a3) ; p. 1988, { 963 (a3) A ` ` Earnings of foreign. vesself owned- by nonresident alter ` exemption from tax, p. 816, { 954 (b8”) ; .p·. 1982 §954(b8)_ ._ "¢ ”`_“ A Gross_ income of " nonresident aliens from source withia United States, 31:818, { 958; p. 1984, { 958. · _ Gross income of nonresident aliens; what constitutes p- ,816, § 954'(c) ;· p.· 1983, { 954 _(c). Normal tax. on incomes of resident alie11S. D; 814 "{ 951; p. 1980, { 951. . .'· ‘ . Personal exemption. 'Pt 818, { 957 l(e—) : D- 1984 .5 957 _(e) ( · Assessment - _ { _ _ Deficiency due to tentatively allowedwleductions, p. 831 { 1059;.31; 2001, { 1059 1 .` -· Excess pronts and war prodts, time` for assessment .`p.831»$,1057;p.2000;91057' `- .». False or fraudulent return by taxpayer, p. 831, { 1058 '. p. 2001, § 1058 = · A . . Proceedings under priorlaw, p. 832, 5 1064; p. 2001 { 1001 l . ·. _ ~ . Ta} assessable after prescribed time, -p. 831, 5 1060 Ttmetfor making assessment, p. 831; { 1057; p. 200£ Associations for marketing produce, exemption from tam p. 823, ‘§ 982 (.11) ; p. 1990,} 982 (11) · · c Bad debts, deduction in computing Qnet income of indi viduals, p. 817, { 955.‘(a7) ; p, 1983, { 955 .(a7) -·Banks· of _· `. — . . _ . Exception of cooperative banks operated without profit
822, § 982 (4) ; p.·'_1990, { 982 (4) " ” M
Exemption of mutual savings banks,`p. 822, § 982 (2) `p. 1990, { 982 (2) _ . _ Bequests, exemption. fromQtax, p. *815, §_ 954 ‘(b3) ; p., 1982 { 954 (U3) " ‘. " . Boards of trade, exemption from income tax, p. 822 `§ 982‘(7) { D. ;1990, 982 (7) · ' Brokers, returns of business done for customers, p. 827 ·{_1022;.p. 1995, { 1022-
Noor - : 2272 Income; Tax·—»Contlnued* _ A Building and loan associations, exemption from tax, p. 8:22, . 1-982 (4)‘i~p.·1982, { 954 (b10)‘; p. 1990, § 98244) · · M Building andloan associations, exemption of dividends and J. - interest paid to members, p.’816, $954 (b10)° - ” “Business leagues, exemption- from tax, p. 822, 5 982 (7) ; Sf -°p.1990,§.982(7)-_-_ 7 .. ’
*‘Capital assets}? aenamon, p. .813, § `939 (8).; p. 1979,
le _ §939 (8) 1 . Q _ “.(}apital. deductions? definition, p. 813, § 939, ( 3) ; p. 1979,
sooo (.3)- v - ·" ‘ · _ o -. _‘
_ '“Capltal gain,} detlnition, p. 813, § 939 (1); p.._1979, §r039 (1)- " - J — _ . >- .“ Capital l0ss," definition, p.-813, § 939 · (2) ; -p. 1979, _ § 939 (2) _) I · ‘ " Capital net gain _ . . _ _ ` l ‘ Collection and payment of tax, p. 813, ‘§_ 939 (Sd); ° _, -_` p. 1979, 5939 (8)` M Y ._ . B 7 ·(}omputation of tax‘ in case of indlridnal; p. 813, _ _ § 939 (Bb); p. 1979, § 939 (8) - ‘ U
- · Deflnitiomp. 813, 5 939. (5, 6) ; p. 1979,-5 939 (5, 6) `
_ ·Capitalnetloss°·` -- n ·_ _ E S; Collection andwpayment of tax, p. 813, 5 939 (8d); — DM1979. §_·989 (8) `· F . · U . ¥.` ’ _ Computation of tax in case of individual, p. 813. _ ‘ -§ 939 (8c); p. 1979, {939 (8)-0 _ ‘ ‘ _ _ __Qemetery companiesyexemption from tax, p. 822, 5-982 (5) ; ’» r . p. 1990, §_ 98215); w Q; · - Chambers of" commerce, exemption from ta,§,‘ p. 822.
- · . -§982·(7)`;p·1990.§982(7)» ~ _ 9
L Charitable _ corporations, . exemption `lfrom tax, p. · ~ _ § 982 (6): n.i1990.·§ 982 (6) " v ’ n . China trade act corporations - _ -‘ " · __‘_Credits`allowed, 829, {1031; p. 1997, Q 1031 lv _ 1_Deductions, exemptions and credits allowed, p. 829, ·'§ 1031; p,·.1997, .§ 1031 _ ’ l. · vic leagues, exemption from tax, `p. 822, § 982 (8) :Q · .p.1990.§`982-(8) ” - · _ - L .· Clergyman, rental value of dwelling house furnished as ` * part of salary, exemption from tax, p. 816, § wd (b11) ; - pc IM. §‘-95* (bl!) 0 3 -. L ‘ Clubs, exemption- from tax, p.` 823, § 982 .(9); p. `1990,_ -$.98219)-.`._,_ · ‘ ` L Collection and payment of tax . - __Credit or refund of- overpayments; p." 830,- § 1046: i‘ ·p.8L32,§1065;p.»1998,·§1046;p.2003,§1065 . Deficiency due to tentatively allowed deductions, p. 831, l, -—§ 1059; p. 2001, § 1059-" - _ _ . .- Deficiency in tax, p. 830, § 1047 et seq.; p. 1998, § 1947 3 · . et seq. ` · _ ` Delinguent taxes, p. 831, § 1050; p. 2000, § 1050 ·. l. Dlstralnt or court proceedlngp, 831, §§ 1001, 1002: p.·2001,-§§ 1061,10& { rl ·. _ - . I. Examination of returns. and determination of amount
- of T9!. D· 829. {5 1045.: D. 1998. Q 1045 ·
i- Extension of time for payment, p. 8@, § 1043; kp. 1997. ‘ installment payments, p. 829, § 1042; p. 1997, { 10412 t._ , Paymentat source, p. 829, § 1044; p. 1998, § 1044 Proceedings under prior law, p. 832, 5 1064; p. 2001.·
- `§(1064 __ Q .- ‘_. . .
. Receipt for taxes paid, p. 732, Q 113; p. 1963, ‘§_ 113 . B, Tax on personal service corporations, pi 8%, 9 1068 · Termination of taxable period; security for return and · B, » payment of tax, p. 932, S 10860: D· 200%. 5 1000 ° · Time for payment of tax, p. 829, § 1041; p. IWT, § 1041 ', E `Colléctors of foreign dividends and interest paymonw. · ·1lcense,‘p. 828; § 1027;=p.1990, { 1027
