INDEX Income Tax-Continued. Charitable corporations, exemption from taxation of certain _- - - -- - § 101 China Trade Act corporations- Affiliation ------------- § 264 Consolidated returns, not deemed affiliated for purpose of filing § 141 (f) Credit against net income---- § 262 Credits against the tax------- § 263 Dividends from, exclusion of, from gross income---------- § 22 (b) Dividends to residents of China, ex- clusion from gross income § 116(f) Tax on -------------- §14(d) Taxation in general-- ------- § 261 Civic leagues, etc., exemption from taxation of certain ------- § 101 Claims against transferees and fiducia- ries-------------------------- Claims against United States involving acquisition of property, rate of tax on amounts received------- § 106 Classes of taxpayers, special ------ § 4 Classification of provisions ------- § 3 Clubs, exemption from taxation of cer- tain-------------------- § 101 Coal mines, percentage depletion for § 114 (b) Collection- Foreign items, license requirement for engaging in------------- § 150 Limitations on-------------- § 275 Collection and payment of tax, penalty for failure ------------ § 145 (b) Common trust funds ---------- § 169 Congressional committees, inspection of returns by------------- § 55 (d) Consent dividends credit-------- § 28 Consolidated returns, railroad corpora- tions--------------------- § 141 Contiguous countries, tax on residents of ----------------- § 211 (a) Contracts. See Navy contracts, excess profits on, this title. Contributions, charitable, deduction from gross income- Corporations--------- § 23 (a), (q) Individuals ------- 5§ 23 (o), 120 Cooperative banks, exemption from taxation of certain --------- §101 Cooperative organizations, exemption from taxation of certain--- § 101 Copies of returns, penalty for failure to file ----------------- §54(d) Corporations- Affiliation, basis of property acquired during------------- - 113 (a) Page 33 82 59 81 82 11 50 9 81 33 90 36 4 4 33 45 65 86 63 68 30 21 58 75 12 115 14 156 33 33 28 42 Income Tax-Continued. Corporations-Continued. China Trade Act. See China Trade Act corporations, this title. Consent dividends credit ----- § 28 Corporate taxes effective for two tax- able years -------------- §15 Distributions by------------- § 115 Dividends paid credit --------- § 27 Dividends paid on certain preferred stock of certain, deduction from gross income------------ § 121 Foreign. See Foreign corporations, this title. Inspection of returns by- Congressional committees- § 55 (d) Shareholders---------- §55 (c) States----------- ----- §55(b) Liquidation- Closing of taxable year by Commis- sioner-------- ---- 146 (a) Distributions in-. --- - § 115 (c) Property received by corporation on complete liquidation of another, basis of--- 1 113 (a) Net income, credits against. -- §26 Paid-in surplus, basis of property acquired as --------- 113 (a) Personal service, distributions by 1 115 (e) Railroad, consolidated returns by §141 Reorganization, property transferred to, in connection with, basis of -----------------. .. §113 (a) Returns ----------- - 1-52 Consolidated, of railroad corpora- tions -- .. §-- -- 141 Information -.------------ § 148 Inspection of, by- Congressionalcommittees§ 55 (d) Shareholders--------- §55 (c) States-------------- §55 (b) Securities and Exchange Commission, exchanges and distributions in obedience to orders of- .. --. ---. Stock, basis of property acquired by issuance of---------- §113 (a) Stock dividends---------- 115 (f) Tax on- Exemptions from---------- § 101 In general
13 Special classes------------- § 14 Surtax on, improperly accumulating surplus--------------- §102 Covenant bonds, tax-free, withholding of tax at source ---------- 143 (a) Credits against net income- China Trade Act corporations- § 262 Corporations---------------- 26 CCXV Page 21 9 46 19 56 30 29 29 63 46 43 18 42 47 58 41 27 58 65 30 29 29 99 42 47 33 7 8 35 60 81 18 --
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