Page:United States Statutes at Large Volume 53 Part 1.djvu/724

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INDEX Income Tax-Continued. Life insurance companies-Continued. Gross income of ------------ § 202 Netincome of-------------- § 203 Tax on.-------------.---- § 201 Liquidation- Closing by Commissioner of taxable year of corporations in- § 146 (a) Contemplated, information returns by corporations as to- § 148 (d) Distributions in--------- § 115 (c) Information returns by corpora- tions as to--------- § 148 (e) Omission by taxpayer from gross in- come of amount properly in- cludible, collection--- § 275 (e) Property received by corporation on complete liquidation of another, basis of------------- § 113 (a) Literary corporations, exemption from taxation of certain --------- § 101 Loss. See Gain or loss, this title. Losses, deduction of, from gross in- come----------------- § 23 (e) Metal mines, percentage depletion for § 114 (b) Mines, basis of depletion of certain, dis- covered after Feb. 28, 1913 § 114 (b) Ministers, exclusion of rental value of house, etc., furnished to, from gross income----------- § 22 (b) Municipalities, etc., exclusion of income from grossincome. §§ 22 (b), 116 (d) Mutual insurance companies other than life--------------------- §207 Mutual investment companies- Definition-----------------§ 361 Tax on--------------------- §362 Mutual organizations, exemption from taxation of certain--------- § 101 Mutual savings banks, exemption from taxation of certain--------- § 101 National banking associations, deduc- tion of dividends paid on certain preferred stock from gross in- come -------------------- § 121 Navy contracts, excess profits on- Collection, method of -------- § 650 Laws applicable ----------- § 651 Negligence, additions to tax in case of § 293 (a) Net income- Computation- Capital gains and losses- -- § 117 Contributions, unlimited deduction forcharitableandother- § 120 Corporation dividends paid credit §27 Page 71 71 71 63 65 46 65 87 43 33 13 45 45 10 [49 74 98 99 33 33 56 112 112 88 50 56 19 Income Tax-Continued. Net income-Continued. Computation-Continued. Corporations- Consent dividends credit_-- §28 Credits of --------------- §26 Distributions by----- § 115 Credits against net income_ _ _ § 25 Definition ------------ §21 (a) Depreciation and depletion, basis for----------------- § 114 Dividends paid on certain preferred stock of certain corporations, deduction of ---------- 121 Estates and trusts --------- § 162 Excess-profits tax--------- § 602 Gain or loss- Adjusted basis for determining § 113 Determination of amount of, and recognition of------- § 111 Recognition of---------- § 112 Gross income- Deductions-------------- § 23 Contributions, charitable and other, unlimited- _ - § 120 Dividends paid on certain pre- ferred stock of certain corporations--- § 121 Definition ----------- § 22 (a) Exclusions from-- §§ 22 (b), 116 Inventories to determine_ § 22 (c) Income from sources within the United States -------- § 119 Items not deductible -------- § 24 Life insurance companies-- § 203 Partnerships ------------- . 183 Sources in the United States § 119 (b) Sources without the United States § 119 (d) Subchapter A net income.._ § 505 Supplement P net income - § 336 Wash sales of stock or securities, loss from ------------ § 118 Credit against- China Trade Act corporations § 262 Estates and trusts -------- 163 Individuals--------------- § 25 Nonresident alien individuals § 214 Partnerships------------- § 184 Nonferrous metals, producers and proc- essors of certain, election of meth- od of taking inventories to deter- mine income------------ 22 (d) Page 21 18 46 17 9 45 56 66 111 40 37 37 12 56 56 9 10 148 11 53 16 71 70 54 55 108 95 53 81 67 17 77 70 11 CCXIX