Page:United States Statutes at Large Volume 53 Part 1.djvu/728

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CCXXIII Income Tax-Continued. Transfers to avoid, tax on-Continued. Payment and collection------ § 1253 Returns, publicity of ------- § 1254 Treaties, income exempt under, exclu- sion from gross income ..- §22 (b) Trust companies- Deduction of dividends paid on cer- tain preferred stock from gross income---------------- § 121 Tax on, rates of ----------- § 104 Trusts. See Estates and trusts, this title. Unjust enrichment- Administrative provisions----- § 702 Closing agreements --------- § 705 Credit for other taxes on income § 701 Net income from certain sources, tax on----.-------------- § 700 Possessions, application of subchapter to--------------------- § 704 Publicity of returns --------- § 706 Taxable years to which subchapter applicable--------------- § 703 Wagering losses, deduction of, from gross income ---------- § 23 (h) Wash sales of stock or securities- Basis of property acquired by § 113 (a) Loss from----------------- § 118 Ways and Means, Committee on, in- spection of returns by -- § 55 (d) Withholding of tax at source --- § 143 Income Tax Cases, mitigation of effect of limitation and other provisions in § 3801 Indians, exemption of articles manufac- tured or produced by, from manufac- turers' excise and import taxes § 3446 Industrial Alcohol. See Alcohol. Information and Returns: Miscellaneous provisions- Districtcourts, jurisdiction of- § 3633 Examination of taxpayers, restric- tions on-------------- § 3631 Lists or returns, classification of and time for taking ---- § 3630 Oaths, authority to administer, take testimony, and certify_-- § 3632 Returns, extension of time for filing § 3634 Tax liability- Determination of- Books and witnesses, examination of----------------- § 3614 Nonresidents of collection district, listing by collector of taxable objects owned by- .- § 3613 Penalties -------------- § 3616 Page 172 172 10 56 36 116 117 116 112 117 117 117 13 42 53 30 60 471 418 441 441 440 441 441 438 438 440 Information and Returns-Continued. Tax liability-Continued. Determination of-Continued. Petroleum, penalties and awards to informers with respect to illegally produced-__ § 3617 Returns executed by- Commissioner or collector- § 3612 Taxpayer ------------- § 3611 Summons from collector to produce books and give testimony § 3615 Discovery of- Canvass of districts for taxable persons and objects- - § 3600 Entry of premises for examination of taxable objects---- § 3601 Foreign corporations, returns as to formation, etc., of_- - §3604 Records, statements, and special returns, notice requiring § 3603 Search warrants---------- § 3602 Informers, awards to, with respect to ille- gally produced petroleum. § 3617 (b) Inner Tubes, excise tax on------- § 3400 Insolvent Banks, exemption from tax § 3798 Inspectors. See Internal Revenue Ln- spectors. Insurance Policies, tax on------- § 1804 Internal Revenue, Bureau of, Assistant General Counsel for, appointment, salaries, and duties ------- § 3931 Internal Revenue Agents: Appointment----------------- § 4000 Assignment to duty ---------- § 4001 Post of duty----------------- § 4002 Powers and duties .-----------§ 4003 Internal Revenue Bonded Warehouses: Bottling of distilled spirits in bond § 2903 Exportation of------------- § 2905 Regulations governing------- § 2904 Classes of warehouses, exemption from provisions of law distinguishing between---------------- § 2875 Deficiency in quantity for export, pay- ment of tax on----------- § 2906 Deposits of spirits in warehouses- § 2879 Discontinuance of warehouse and trans- fer of merchandise ------- § 2874 Drawback on spirits---------- § 2887 Drawing, gauging, and marking of dis- tilled spirits------------ §2878 Establishment and control --- § 2872 Exportation of spirits withdrawn from § 2885 Forfeiture of spirits unlawfully removed from _------ ----------§ 2912 Page 440 437 437 439 435 435 436 436 436 440 409 470 197 479 489 489 489 489 342 344 343 332 344 333 332 338 333 331 336 345 INDEX - ---- ----- ---- TarmstroBot (talk) 21:32, 8 June 2016 (UTC)