Federal Income, Estate and Gift Tax Laws, Correlated

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Tax on special classes of corporations Corporate taxes effective for two taxable years 15 Surtax on corporations
19
Net income
21
Gross income
22
Deductions from gross income
23
Items not deductible
24
Credits of individual against net income
25
Credits of corporations
26
Corporation dividends paid credit
27
Consent dividends credit
28
Adjusted basis for determining gain or loss 184 Credits against net income
41
719a3
42
24a5
45
Returns for a period of less than twelve months
47
Definitions PART VRETURNS AND PAYMENT OF
48
Individual returns
51
Corporation returns
52
Time and place for filing returns
53
Records and special returns
54
Publicity of returns
55
Payment of
56
Examination of return and determination
57
Additions to tax and penalties 58 Declaration of estimated tax by individuals
58
Administrative proceedings 59 Payment of estimated tax 60 Cross references 60 Special rules for application of sections
59
402
102
104b
104
125new
107
SEC
108
719a4
110
251e
113
Capital gains and losses
117
Commodity credit loans
123
421
133
107
139
SUPPLEMENT ASSESSMENT AND COLLECTION OF L SUPPLEMENT REXCHANGES AND DISTRIBUTIONS
143
148f
148
117a 10
150
new
152
117c
156
162b
162
PART VIMISCELLANEOUS PROVISIONS 61 Laws made applicable 62 Rules and regulations 63 Publication of statistics 64 Definitions
191
Subchapter CSupplemental Provisions SUPPLEMENT ARATES OF TAX 101 Exemptions from tax on corporations
192
211a
198
Surtax on corporations improperly accumulat ing surplus
203
117d
204
Rates of tax on citizens and corporations of certain foreign countries
206
Taxes of foreign countries and possessions
208
Banks and trust companies
209
Sale of oil or gas properties 106 Claims against United States involving acquisi tion of property 107 Compensation for services rendered for a period ...
210
Taxable years beginning in 1941 and ending
214
162a new
216
22a2B
219
107
231
25a2
242
251f
251
207h
269
Definition of deficiency
271
Surtax on personal holding companies
273
201
291
117d
306
25b1
320
251
322
721a2
341
711a2L 210b
355
721c
357
Consolidated returns
384
Stock ownership
388
Suspension of running of statute
391
Fiduciary returns
395
711a 3 213a
398
Withholding of tax at source
401
after June 30 1942
404
Returns
408
131a
411
Closing by Commissioner of taxable year 218 Payment of
414
Collection of foreign items
422
162e new
432
25b1
435
106b
443
new
451
211a3
466
Imposition of
487
261a
496
Undistributed subchapter A net income
504
Foreign personal holding companies
510
109new
512
Taxes of foreign countries and possessions of United States
516
Dec
520
261a
524
264repealed 159e
530
Jeopardy assessments
534
117h
543
Claims in abatement 874 Period of limitation upon assessment and collection
546
272a1
547
Failure to file return
552
Lien for
556
Time extended for payment of tax shown
560
Cross reference
568
Rate of
600
SUPPLEMENT BINTEREST ADDITIONS TO THE TAX AND PENALTIES
608
711b1
612
1940
617
Closing agreements
728
112b
735
26a
746
211b
748
Excess profits net income
749
ning after a certain date they are shown in this column
752
23a
772
Excess profits creditAllowance
775
211c
790
Definition of invested capital
794
26e
822
23c
834
Interest on extended payments
890
Interest on deficiencies
891
Interest on jeopardy assessments
892
Additions to the tax in case of nonpayment
893
Penalties
894
Cross reference
895
292
909
a
932
Daily invested capital
938
Application of subchapter 801 Classification of provisions 802 Application of parts PART IIESTATES OF CITIZENS OR RESIDENTS OF THE UNI...
952
SUBPART 1COMPUTATION OF TAX 810 Rate of
953
26f
971
Gross estate
972
Net estate
974
Credits against tax SUBPART IIRETURNS AND PAYMENT OF
986
Executors notice
992
Returns 822 Payment of
994
Duplicate receipts 824 Examination of return and determination of tax 825 Discharge of executor from personal liability
996
Collection of unpaid
998
Lien for
1002
Cross references SUBPART IIIMISCELLANEOUS PROVISIONS 840 Other laws applicable 841 Cross references
1004
SUBPART IVSPECIAL CLASSES OF RESIDENTS 850 Missionaries in foreign service 851 Citizens with estates in China PART III_ESTATES OF N...
1006
Net estate
1008
Examination of return and determination of 1020 Interest on extended payments
1010
Property within the United States 863 Property without the United States 864 Returns
1018
Cross reference PART IVSUPPLEMENTAL PROVISIONS SUPPLEMENT AASSESSMENT AND COLLECTION OF DEFICIENCIES 870 Definitio...
1020
Definition of deficiency
1021
Procedure in general
1022
Suspension of running of statute
1029
Addition to the tax in case of delinquent re 1030 Definitions
1036
SUPPLEMENT CLAIMS AGAINST TRANSFEREES AND FIDUCIARIES 900 Transferred assets
1044
Period of limitation for filing claims
1048
Effect of petition to Board
1049
Overpayment found by Board 913 Cross references
1050
SUPPLEMENT E ESTATES IN CHINA 920 Payment of tax 921 Authority of clerk of United States Court for China to act as collector SUPPLEMEN...
1052
Requirements for extension 927 Credit for state death taxes SUPPLEMENT GDEFINITIONS
1054
Executor net estate month collector 931 Cross references Subchapter BAdditional Estate Tax 935 Rate of
1056
Credits against
1062
Assessment collection and payment of tax 938 Publicity of returns CHAPTER 4GIFT
1064
Imposition of
1070
Computation of
1072
Transfer for less than adequate and full con sideration
1080
Net gifts 1004 Deductions
1082
Gifts made in property
1087
Returns 1007 Records and special returns
1088
Payment of
1090
CHAPTER 5BOARD OF TAX APPEALS
1092
105e
1124
Subchapter AOrganization Jurisdiction and 1118 Provisions of special application to divisions
1132
112b
1140
Other laws applicable
1148
CHAPTER 36COLLECTION Subchapter AGeneral Provisions SEC 3650 Collection districts 3651 Collection authority 3652 Establishment by regula...
1154
General powers and duties relating to collec tion 3655 Notice and demand for tax 3656 Payment by check 3657 Payment by United States notes and ...
1155
Receipts for taxes 3660 Jeopardy assessment 3661 Enforcement of liability for taxes collected 3662 Prohibition of suits to replevy property taken un...
1156
PART IIDISTRAINT ON REAL ESTATE SEO 3700 Authority to distrain 3701 Proceedings on distraint 3702 Redemption of real estate 3703 Certifi...
1160
Distraint by collector outside his district 3714 Period of limitation upon distraint 3715 Successive seizures 3716 Fees and charges in distraint and seiz...
1162
Overpayment of installment
1166
Interest on overpayments 500
1167
Net income
1172
SUBTITLE EPERSONNEL
1176
CHAPTER 41COLLECTORS OF INTERNAL REVENUE Subchapter AAppointment Compensation and Bond SEC 3940 Number 3941 Appointmen...
1178
Payment of advertising stationery and postage expenses Subchapter BAccounts Records and Reports 3950 Charges and credits 3951 Quarterly reven...
1179
Subchapter 0Powers and Duties 3961 Collection 3962 Completion of collections SEO 3964 Information and returns 3965 Administration of oaths an...
1180
Subchapter EDistraint Against Delinquent Collector 3975 Warrant of distress 3976 Sale of personal property 3977 Sale of real property 3978 Disposi...
1181
Retention of deputies pending appointment of successor collector 3997 Administration of oaths CHAPTER 43INTERNAL REVENUE AGENTS 400...
1182
CHAPTER 46MISCELLANEOUS PROVISIONS 4040 Posts of duty of employees in field service or 4045 Special authorizations to make seizures tra...
1183
26hnew
1189
Borrowed invested capital
1191
Credits against net income
1192
Credits against victory
1196
1200
1200
SUPPLEMENT PFOREIGN PERSONAL HOLDING COMPANIES
1202
Custody of seized goods prior to judicial pro ceedings 3722 Special disposition of perishable goods 3723 Judicial proceedings to enforce forfeiture 3...
1203
Employees trusts
1204
322b
1205
Undistributed Supplement P net income
1213
Hell
1216
Admissible and inadmissible assets
1217
Imposition of
1220
Income of an estate or trust in case of divorce 263 Credits against the
1221
Property subject to lien 3671 Period of lien 3672 Validity against mortgagees pledgees pur chasers and judgment creditors 3673 Release of lien 3674...
1222
PART IVACCOUNTING PERIODS AND METHODS OF ACCOUNTING 41 General rule 42 Period in which items of gross income included 43 Peri...
1228
Nontaxable transfers
1229
SUPPLEMENT REGULATED INVESTMENT COMPANIES
1232
Abnormalities in income in taxable period 780 Postwar refund of excess profits
1236
mony
1238
Definition
1240
Compromises 3762 Penalties
1241
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Common terms and phrases

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Էջ 299 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Էջ 140 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Էջ 281 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Էջ 80 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...
Էջ 314 - If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized losses from...
Էջ 268 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Էջ 424 - There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for Its taxable year which is to be distributed currently...
Էջ 225 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
Էջ 227 - If the corporation receiving such other property or money does not distribute It in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
Էջ 502 - The income of a nonresident alien individual which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States shall not be included in gross income and shall be exempt from taxation under this chapter.

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