Individual Income Tax Provisions of the Internal Revenue Code (second Edition), Applicable to Taxable Years Beginning in 1944 Or Later: Compile for the Use of ... by Members of Its Staff

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PART IIICREDITS AGAINST TAX Sec 31 Taxes of foreign countries and possessions of United States Sec 32 Taxes withheld at source
31
PART IVACCOUNTING PERIODS AND METHODS OF ACCOUNTING Sec 41 General rule Sec 42 Period in which items of gross income included
32
Period for which deductions and credits taken Sec 44 Installment basis
33
Allocation of income and deductions Sec 46 Change of accounting period Sec 47 Returns for a period of less than twelve months
34
Definitions 1 PART VRETURNS AND PAYMENT OF TAX Sec 51 Individual returns
36
Time and place for filing returns
37
Records and special returns Sec 55 Publicity of returns
38
Payment of tax
41
Examination of return and determination of tax Sec 58 Declaration of estimated tax by individuals
42
Payment of estimated tax
44
Special rules for application of sections 58 and
45
PART VIMISCELLANEOUS PROVISIONS Page Sec 61 Laws made applicable
46
Claims against United States involving acquisition of property Sec 107 Compensation for services rendered for a period of thirtysix months or more ...
47
SUPPLEMENT BCOMPUTATION OF NET INCOME Sec 111 Determination of amount of and recognition of gain or loss
48
Recognition of gain or loss
49
Adjusted basis for determining gain or loss
57
Basis for depreciation and depletion
63
Distributions by corporations
66
Exclusions from gross income
70
Capital gains and losses
72
Loss from wash sales of stock or securities
76
Income from sources within United States
77
Unlimited deduction for charitable and other contributions Sec 122 Net operating loss deduction
80
Commodity credit loans
81
Amortization deduction
82
Amortizable bond premium
88
Income in respect of decedents
89
War losses
91
Recovery of unconstitutional Federal taxes Sec 129 Acquisitions made to evade or avoid income
96
Limitation on deductions allowable to individuals in certain cases SUPPLEMENT CREDITS AGAINST TAX Sec 131 Taxes of foreign countries and...
97
Fiduciary returns
99
Withholding of tax at source
100
Income for benefit of grantor
113
Gross income
119
Jeopardy assessments
126
Time extended for payment of tax shown on return
133
Overpayment of installment
136
Gross income of foreign personal holding companies
143
Tax on regulated investment companies
149
PART IIPROCEDURE Page Sec 1110 Fee for filing petition 158 Sec 1110 Fee for filing petition Sec 1111 Rules of practice procedure and evidence
158
Witness fees I
159
Provisions of special application to divisions
160
Provisions of special application to transferees
161
Imposition of tax
164
PART 111MISCELLANEOUS PROVISIONS Sec 1133 Fee for transcript of record
164
Courts of review
164
Sec 1142 Petition for review
164
SUBTITLE BMISCELLANEOUS TAXES CHAPTER EMPLOYMENT TAXES SUBCHAPTER DCOLLECTION OF INCOME TAX AT SOURCE O...
165
Income tax collected at source
166
11
174
Liability for tax
178
Penalties
179
SUBCHAPTER EGENERAL PROVISIONS Sec 1630 Verification of returns etc
180
SUBTITLE DGENERAL ADMINISTRATIVE PROVISIONS CHAPTER 34INFORMATION AND RETURNS SUBCHAPTER ADISCOVERY OF Ta...
181
SUBCHAPTER BDETERMINATION OF Tax LIABILITY Sec 3612 Returns executed by Commissioner or collector
182
Summons from collector to produce books and give testimony
183
Penalties
184
Payment by United States notes and certificates of indebted
190
Authority to distrain
196
Surrender of property subject to distraint
199
CHAPTER 37ABATEMENTS CREDITS AND REFUNDS
205
Income from obligations and mortgages issued by jointstock
212
Mitigation of effect of renegotiation of war contracts or dis
220
Table of current amendments to the individual income
249

Common terms and phrases

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Էջ 25 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Էջ 47 - ... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
Էջ 26 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Էջ 37 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for 'stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
Էջ 108 - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
Էջ 40 - Is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its...
Էջ 113 - Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court.
Էջ 46 - If the property was acquired, after February 28. 1913, upon an exchange described In section 112 (b) to (e). Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer and Increased In the amount of gain or decreased In the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year In which the exchange was made.
Էջ 37 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization...
Էջ 39 - ... 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.

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