LXXXII INDEX Revenue Act of 1936, Amendments-Con. Page Voluntary employees' beneficiary asso- ciations, exemption from income tax --------------------------- 836 - Revenue Act of 1938, Amendments: Dividends------------------------ 896, 897 Voluntary employees' beneficiary asso- ciations, exemption from income tax-------------------------- 836 Revenue Act of 1939, Amendment, com- modity credit loans, retroactive ap- plication in computing income ----- 848 Revenue Act of 1942------------------ 798 Board of Review, abolition; transfer of jurisdiction _ ---- --- ---- --- ---- 967 Board of Tax Appeals- Change of name------------------- 957 Transfer to, of jurisdiction of Board of Review ------------------- 967 Capital stock tax-_ --- --- --- --- --- -- 939 China Trade Act corporations, post- ponement of income tax due dates__ 963 Contracts, war, renegotiation of------- 982 Mitigation of effect of, or disallowance of reimbursement-------------- 964 Declared value excess profits taxes---- 939 Estate tax------------------------ 941 Application of amendments--------- 941 Appointment, powers of--------- 942, 1054 Charitable pledges, etc----------- 947, 949 Community interests -------------- 941 Deductions -------------------- 861,945 Disclaimed legacies passing to chari- ties------------------------- 949 Exemptions----------------------- 951 Life insurance, proceeds of---------- 944 Local death taxes, priority of credit for--------------------------- 950 Nonresidents not citizens, exemption of estates of------------------ 951 Optional value, basis of property in case of----------------------- 840 Overpayment--------------------- 951 Petition, period for filing, extension in certain cases------------ -- Previous taxation, deduction on ac- count of---------- Propaganda organizations, denial of deduction on bequest to certain- Specific exemption----- _----_ --- Transferees, liability of certain----- _ Excess profits tax ------------ Abnormalities in income in taxable period------ ---------------- Base period net income of lowest year in base period---------------- Capital gains and losses in computa- tion of net income---------- Capital reduction in case of members of controlled group------------ 951 947 949 951 950 899 912 910 903 910 Revenue Act of 194Z-- ontinued. Excess profits tax-Continued. Corporation tax, technical amend- ments made necessary by change in base for ------------- Credit, unused, 2-year carry-back of- Declared value -_---------------- Deficit in earnings and profits of an- other corporation ------------ Exchanges- Invested capital in connection with certain-__------
Rules for income credit in connec- tion with certain----_ _ _ _ -- Exemptions --- ----------------- Federal obligations- Amortizable bond premium on cer- tain___-_ ___- --- _-- -__ -- -_ Interest on certain--------------- Fiscal year taxpayers, certain______ Foreign corporations, application to certain- --- _-- ------------- Government obligations. See Fed- eral obligations, supra. Highest bracket amount and invested capital, repeal of provisions---- Income credit in connection with cer- tain exchanges, rules for---- Income tax liability, prior, adjustment in case of position inconsistent with ---------- --- _---- Insurance companies, computation of excess profits and invested capital_ Invested capital credit------------- Computation of net income, credit for dividends received-------- Invested capital in connection with certain exchanges and liquida- tions ------------------. . --- . Involuntary conversions, retroactive treatment of, as capital trans- actions ------------------- Liquidations, invested capital in con- nection with certain --------- _ Minerals, strategic, mining of certain, exemption-- _--- ------ ---__ __ Mining operations, etc., nontaxable income from ---------------- Net income, annual basis--- ---- _- Net operating loss deduction adjust- ment-__-- - --- ------ - __ ____ __ Post-war refund--------_ _____ ____ _ Property paid in, basis of-------_ - Rate-------------------- _ _- - _ - -- - Refund, post-war---------------- Relief provisions---
Returns ------------------------- _ Strategic minerals, mining of certain, exemption- -
- INDEX LXXXII Page 903 900 939 911 932 923 920 912 909 900 908 931 923 921 901 911 908 932 904 932 920 904 908 907 936 911 899 936 914 920 920
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