2277 t Im Income 'l`ax——Continued ° , Partnerslrips———Continued _ 2 » Credit to partner to share of taxes paid by ilrm, p. 821, § 963 (214); p. 1988, § 963 (a4) ‘ Earned ip come, apportionment among partners, p. 814, 9940 {9):11. 1980, 5 940 (0) ° Gains andlosses, apportionment, ,p. 813, § 939 (/8e) ; p. 1979, § 939 (8e) F _ 1 Partners taxable .only in individual capacity, p. 819, 2§959;p.1986,Q959· - l _, Q, Q Returns by partnerships, `p. 821, -§ 965-; p. ,1988, § 965 . Payment of tax, see Collection and payment oftax, supra · Personal exemptions, p. 818, Q 957 (c-I); pg 1984, § 957 .e·—r> ·§ — Personal service corporations p Distribution of earnings exempt, from tax, lp. 809, 5932 (el : n. 1975, .5 932 (cl _ Refund oftaxes paid, p. 833, Q 1068- I I’e:·sens·subject to tax, citizens ot possessions of United , f States, p. @8, Q 1028; p._1996,.§ 1028 r · a ` Philippine. Islands, collection and payment of tax, p. 828, $ -1029; p.- 1996, $$.1029, · ‘ " ·· _ Porto Rico, collection and payment or tax, p. 828, Q, 1029; 'p.»1996,§-10292 ’ · a Possessions of United "States, citizens as taxabie, i.p,_,_,828, °§102$§D.1996,Q1028’ I,. — _, Protits, see Gains and losses, supra _ _ , Receipt for taxes paid, p. 732, § 113; p. 1963, §_113 ·Refund_'of overpayments, pl 830, Q 1046-; p. 1998, Q 1046 Re1_igious corporations, exemption from tax; p. 822, _§ 982 Mi): n-1990. 5 982 (6) 9 ’ Returns by taxpayers _ Aimiated corporations, `consolidated returns, p. § 1067 f. _ U · _ · - ·-———-——separate or consolidated returns, p. 825, § 993; ' " p. 1993, Q 993 _ _ ` Change from Hscal to calendar year, or vice versa, computation of net income, p. 82, §· 968; p. 1989, § 968 A · (‘onununit3' llroperty, D. 1988, Q 964a _ Consolidated returns by amllated corporations, p. 825, §993;p.1993,Q993 " `(Yirporation returns, p. %, § 991; p. 1992, Q 991 - tlliselosnre by revenue officers, penalty, p. 476, § 216: p. 828, Q 10%; p.·1.996, Q 1025 ·’ . . ”Examination ot return and determination of axnount. ’oftax,p.8E,§`1045."_ _' p · Iérecutors .and ad`ministrators_ required, to- make "re¥ turns, p. 821, § p. 1989, Q 966 l . ~ Fiduclaries required, to make returns, p. 821, Q p. 19%. $-966 _ ·— ’ . _ ‘ Foreign corporations, pr 825, 5 993: p. 1993, Q 993 Form and contents of returns by corporations, p. 825, §991;p.1992,'§%1 I ‘ _ q Fractional part ofyear, return—i'6r,_ p. 822, 5968 (el; l p. 19%. Q 968 (e) ’ v n Inspection ot returns byypublic, p. 828, § 1024; p. 1995, ' Q 1024 _. , f Lists of persons making returns, p. 828, Q 1024-: p. $1995,§1024-· . ·· · ` Oflicer to whom corporation returns made, p. 825, § 992; p. 19%, Q 992f I · " i roster to whom return made, p. 822, Q 967; p. 1989, Partnership returns. p.· 821, § 965; D. 1988, § Persons required to- make returns, D. 821, I 9(Ni P-
DEX Income Tax--Continued _ Returns by taxpayers--Continued _ Publication of returns by officials prohibited, p. 828, § 1025; p. 1996, § 1025 Public records open to inspection, p., 828, § 1024; p. . `1995,§1024 9 _ · _ Separate returns by affiliated corporations, pi 825, o §993;p.1993.§993 ’ Time for making corporation returns, p. 825, § 992: p. . 1993, § 992 _ ` · ‘ Time for niaking-returns, In 822,’·§ 9tW ; p. 1989. § 967 _ Trustees required to make returns, pj 821. § 966: 11. 1988, §‘966 I ’ _ . o , Verification of corporation returns, ·p. 825. § 991: p. _ 1eo2, 5 oai - · Salaries and wages . - ‘ 9 Deduction from gross income of corporation. p. 82:%, §986 (1) ; D. 1991, § 986 (1) 1 Deductions from gross income of individuals. p. 816, ,_· § 955 (al); p. 1983, § 955 (a1)_ · Returns by empioyersas to payment. p. 827. § 1023: p. ` 1995, § 1023 - _ . ~ Scientific organizations, exemption from tax, p.` § 982 (6) ; p. *1990, .§ 982 (6) _ ` " Sl1areho1der,’* deiinition, p. 809, § 931 (f) : p. 1975. § 93*1 .(g·)_ · · . _ ` Shipowners’ mutual protection and indemnity associations, · exemption of receipts, p. 816, § 954 (b12) ; 1982, §'9.'54 ‘ (012) — »- _ · · · · · Social welfare. organizations; exemption from tax. p. 82:2, ` § 982 (8) ;`p. 1990,_ § 982 (8) ‘ Societies for pre\‘ention_of cruelty toeliildren or animals, ’ . exemption from `tax,·p. 822,.§ @ (6) : p. HBO. § 9,82 (6) Statistics as to operation of law, p. 828, § 1026: p. 1996. _
§ 1026 Y _ · _
"_Stock," definition, p.. 809._§ @1 (e); p. 19.75, § 931 ( e) Stock dividends not- taxable, when, p. 809, § 932 (f); p. 1975, § 832 tt) - ‘ " . - , Stock transaction, brokers required to make returns, p. 827, __ 5 1022; p. 1995, § 1022 ` Surtax 1 — ~ ( _ _ . . · Evasion by incorporation, p. 820, §_961`; p.I1987, § 961 Proceeds of sale of mines or oil or gas wells, p. 815, r $.952 (b)_; p. 1981, § 952 (b) " Rate on lndiyidual incomes, p. 814, § 952 (a) E p. 1980, ' §_952_‘(¤) - _ _ _ ‘ 9 “Taxa,blc 5‘car," dctlnition, p. 809,`§ 931 (a) ‘ Taxespaid ‘ · t __ — V · ` Deduction in computing net income of corporation. p.- 823,§98o(3):p.1991,§9So(3) ’ · . Deduction in computing net income of individuals. p. 816, § 955 (83); p. 1983, 5 (a3) Trusts ’ I _ 1 ‘ . Benenciariei credit for share of tax§` paid by trustee, p. 821, § 963*(a4) ; p. 1988, ii 963 (a4) » Computation of tax, p._ 819, § 960 lb); p. 1986, § 960 (b)- _ ' Deductions and credits allowed, p. 819,.5 960; p. 1986. 5960 » ‘ 9 A . · ‘ Gainsand losses, apportionment between beneticiaries . . and trust, p.·813, 5 939 (Se) ; p. 1979, § 939~<8e) f Income subject to taxation. p..819. § 960: p. 1986. § 960 ~Payment of taxéby trustee. p. 819, §·~960 tb); p. 1986, · § 960 (b)` “ 4 ° ` Return by trustee, duty toztnake, p. § 966 ;· p; 1989, § 966
