Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of the Income, Estate and Gift Tax Provisions of the Internal Revenue Code Currently in Effect During Each of the Years 1944 to 1949, Inclusive, with Amendments

Գրքի շապիկի երեսը
Tax Law Publishing Company, 1950 - 893 էջ
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Բովանդակություն

Tax on special classes of corporations
14
Corporate taxes effective for two taxable years
15
Surtax on corporations
16
Net income
21
Gross income
22
10d
31
47e
47
710a1
53
Deductions from gross income
58
812e1
67
51d
76
Items not deductible
102
108b
108
Credits of individual against net income
110
108a
115
Credits of corporations
116
Corporation dividends paid credit
122
131a
131
813a2
133
Consent dividends credit
138
143b
140
710a1
143
Part IIICredits Against Tax 31 Taxes of foreign countries and possessions of United States 32 Taxes withheld at source 33 Credit for overpayments
144
Credits against victory
145
Part IVAccounting Periods and Methods of Accounting 41 General rule 42 Period in which items of gross income included
146
147a
147
Period for which deductions and credits taken 44 Installment basis
152
Allocation of income and deductions
155
Change of accounting period Sec 47 Returns for a period of less than twelve months
157
162f
162
Definitions Part VReturns and Payment of Tax 51 Individual returns
163
Corporation returns
172
163a1
173
Time and place for filing returns
175
Records and special returns 55 Publicity of returns
180
183a
183
Payment of tax 57 Examination of return and determination of
194
183d
203
Additions to tax and penalties 58 Declaration of estimated tax by individuals 59 Administrative proceedings 59 Payment of estimated tax 60 Cross ref...
205
58a
208
Part VIMiscellaneous Provisions 61 Laws made applicable 62 Rules and regulations
210
Publication of statistics 64 Definitions Subchapter CSupplemental Provisions SUPPLEMENT ARATES OF TAX 101 Exemptions from tax on corpor...
212
Rates of tax on citizens and corporations of certain foreign countries
226
710b1
228
Banks and trust companies 105 Sale of oil or gas properties
229
Claims against United States involving acqui sition of property 107 Compensation for services rendered for a period of thirtysix months or more
231
204a2
232
Fiscal year taxpayers
239
601
242
supplement b computation of net income Sec 111 Determination of amount of and recognition of gain or loss 112 Recognition of gain or loss
244
710b1
249
112b7 120a
257
121b
273
Adjusted basis for determining gain or loss
274
294a3
292
Basis for depreciation and depletion
307
813a2
311
Distributions by corporations
317
Exclusions from gross income
330
711a1
338
Capital gains and losses
343
711a1
348
Loss from wash sales of stock or securities
363
Sec
364
826c
365
366a
366
Income from sources within United States 120 Unlimited deduction for charitable and other contributions 121 Deduction of dividends paid on certai...
374
Net operating loss deduction
381
Commodity credit loans
382
Amortization deduction
384
711a2
388
Amortizable bond premium 126 Income in respect of decedents
411
War losses
421
Recovery of unconstitutional federal taxes 129 Acquisitions made to evade or avoid income or excess profits
432
Limitation on deductions allowable to indi viduals in certain cases
435
Taxes of foreign countries and possessions of United States
439
SUPPLEMENT DRETURNS AND PAYMENT OF
450
Consolidated returns
453
Fiduciary returns
458
Withholding of tax at source
469
Payment of corporation income tax at source 145 Penalties
470
Closing by Commissioner of taxable year
477
Information at source 148 Information by corporations
483
Returns of brokers
484
Collection of foreign items 151 Foreign personal holding companies SUPPLEMENT BESTATES AND TRUSTS 161 Imposition of
487
Net income
492
Credits against net income
499
Different taxable years
500
Employees trusts
505
Revocable trusts
509
Income for benefit of grantor
511
Taxes of foreign countries and possessions of United States
512
Common trust funds
517
Net operating losses
518
Income of an estate or trust in case of divorce
521
Allowance of amortization deduction supplement fpartnerships Sec 181 Partnership not taxable 182 Tax of partners
522
Computation of partnership income 184 Credits against net income 185 Earned income 186 Taxes of foreign countries and possessions of United Sta...
527
Different taxable years of partner and partner ship 189 Net operating losses
529
23o6
537
Life insurance companies 202 Adjusted normaltax net income
541
Adjusted corporation surtax net income
542
Insurance companies other than life or mutual
545
Taxes of foreign countries and possessions of United States 206 Computation of gross income
554
Mutual insurance companies other than life or marine
563
SUPPLEMENT HNONRESIDENT ALIEN INDIVIDUALS 211 Tax on nonresident alien individuals
568
Gross income
570
Deductions
572
Credits against net income
576
Allowance of deductions and credits 216 Credits against tax 217 Returns
578
Payment of tax 219 Partnerships SUPPLEMENT IFOREIGN CORPORATIONS 231 Tax on foreign corporations
581
Deductions 233 Allowance of deductions and credits 234 Credits against
585
Returns 236 Payment of tax 237 Foreign insurance companies SUPPLEMENT JPOSSESSIONS OF THE UNITED STATES 251 Income from source...
587
714
592
SUPPLEMENT K CHINA TRADE ACT CORPORATIONS 261 Taxation in general 262 Credit against net income
594
Credits against the tax 265 Income of shareholders SUPPLEMENT LASSESSMENT AND COLLECTION OF DEFICIENCIES
598
Bankruptcy and receiverships
617
Period of limitation upon assessment and collection
618
SameExceptions
622
INTEREST AND ADDITIONS TO THE TAX 291 Failure to file return
626
Interest on deficiencies
629
Overpayment of installment 322 Refunds and credits
655
58a1
662
SUPPLEMENT PFOREIGN PERSONAL HOLDING COMPANIES
670
780b
672
421
680
Definition of foreign personal holding com pany 332 Foreign personal holding company income 333 Stock ownership
682
Gross income of foreign personal holding companies 335 Undistributed Supplement P net income 336 Supplement P net income
683
Corporation income taxed to United States shareholders
684
Information returns by officers and directors 339 Information returns by shareholders 340 Penalties SUPPLEMENT QREGULATED INVESTMENT...
686
Definition
687
SUPPLEMENT REXCHANGES AND DISTRIBUTIONS IN OBEDIENCE TO ORDERS OF SECURITIES AND EXCHANGE COMMISSION
688
Nonrecognition of gain or loss 372 Basis for determining gain or loss
690
Definitions
691
SUPPLEMENT STAX OF SHAREHOLDERS OF PERSONAL SERVICE CORPORATIONS 391 Applicability of Supplement 392 Undistributed Sup...
692
Corporation income taxed to shareholders 395 Nonresident alien individuals and foreign corporations 396 Shareholders tax paid by corporation SUP...
693
Surtax on personal holding companies 501 Definition of personal holding company 502 Personal holding company income
694
Stock ownership
695
Undistributed subchapter A net income 505 Subchapter A net income
696
Deficiency dividendsCredits and refunds
697
Meaning of terms used 508 Administrative provisions 509 Improper accumulation of surplus 510 Foreign personal holding companies 511 Publicity...
699
Nov
706
Excess profits net income
711
Admissible and inadmissible assets
717
722g
722
Corporations completing contracts under
723
Part IIRules in Connection with Certain
730
729b2
732
Invested capital adjustment at the time
736
780c
738
CHAPTER 3ESTATE
745
826d
749
subpart iireturns and payment of tax Sec 820 Executors notice 821 Returns 822 Payment of
757
Net estate
758
Collection of unpaid tax 827 Lien for tax 828 Cross references SUBPART IIIMISCELLANEOUS PROVISIONS 840 Other laws applicable 841 Cross...
759
SUBPART IVSPECIAL CLASSES OF RESIDENTS 850 Missionaries in foreign service 851 Citizens with estates in China Part IIIEstates of Nonreside...
760
Definition of deficiency
762
Jeopardy assessments 873 Claims in abatement 874 Period of limitation upon assessment and collection 875 Suspension of running of statute 876 Cro...
765
Interest on deficiencies 892 Interest on jeopardy assessments
766
Additions to the tax in case of nonpayment 894 Penalties 895 Cross reference SUPPLEMENT C CLAIMS AGAINST TRANSFEREES AND FIDUCI...
767
Notice of fiduciary relationship SUPPLEMENT D REFUNDS 910 Period of limitation for filing claims 911 Effect of petition to Board 912 Overpay...
768
SUPPLEMENT EESTATES IN CHINA 920 Payment of tax 921 Authority of clerk of United States Court for China to act as collector SUPPLEMEN...
769
Credits against
770
Assessment collection and payment of
771
Publicity of returns 939 Certain members of armed forces
772
CHAPTER 4GIFT TAX 1000 Imposition of
775
780gnew
776
Computation of
777
Net gifts 1004 Deductions
778
871a1
779
Gifts made in property 1006 Returns 1007 Records and special returns 1008 Payment of
780
Lien for tax 1010 Examination of return and determination of tax 1011 Definition of deficiency 1012 Assessment and collection of deficiencies 101...
781
CHAPTER 5BOARD OF TAX APPEALS
791
Declared value 1206 Addition to the tax in case of delinquency
797
Subchapter DCollection of Income Tax at Source
798
Canvass of districts for taxable persons and 3614 Examination of books and witnesses
804
CHAPTER 36COLLECTION Subchapter AGeneral Provisions Sec 3650 Collection districts 3651 Collection authority 3652 Establishment by regulati...
807
General powers and duties relating to collec tion 3655 Notice and demand for tax 3656 Payment by check and money orders
808
Payment by United States notes and certifi cates of indebtedness 3658 Fractional parts of a cent 3659 Receipts for taxes 3660 Jeopardy assessment 36...
809
Release of lien 3674 Partial discharge of property 3675 Effect of certificates of release or partial dis charge 3676 Single bond covering release of lien...
810
Civil action to enforce lien on property 3679 Civil action to clear title to realty 3680 Cross references Subchapter CDistraint Part IDistraint ox Person...
811
Levy 3693 Proceedings on distraint Sec 3694 Priority of specific tax liability on distrained property 3695 Property for account of the United States 3...
812
Cross references Part IIDistraint on Real Estate 3700 Authority to distrain 3701 Proceedings on distraint 3702 Redemption of real estate 3703 Certific...
813
Transmission of certificates and deeds to Commissioner 3706 Records of sale 3707 Cross references Part IIIGeneral Provisions 3710 Surrender of pr...
814
Distraint by collector outside his district 3714 Period of limitation upon distraint 3715 Successive seizures 3716 Fees and charges in distraint and seiz...
815
Suits for fines penalties and forfeitures 3746 Suits for recovery of erroneous refunds 3747 Disposition of judgments and moneys re covered 3748 Pe...
816
Closing agreements 3761 Compromises 3762 Penalties CHAPTER 37ABATEMENTS CREDITS AND REFUNDS 3770 Authority to make abatement...
817
Interest on overpayments
818
Suits for refund 3773 Interest on judgments 3774 Refunds after periods of limitation
819
CHAPTER 38MISCELLANEOUS PROVISIONS
822
SUBTITLE EPERSONNEL
832
Seo
834
600
838
Western Hemisphere Trade Corporations
845
Net income 603 Other laws applicable
847
Claims in abatement 1015 Bankruptcy and receiverships
849
600605
858
781c
860
Publicity of returns
865
Incometax taxable year of less than twelve months
878
Procedure in general
889
repealed
735a1
1
322a2
2
22b4
4
735a8
8
Dec
9
22b10
10
23q
11
58bh
13
14a
14
113a20
20
Period of limitation upon assessment and collection
21
122g3
22
1943
23
26b
26
Dec
29
1949
30
250f
36
1945
41
113b4
42
1944
53
23q2
60
939new
61
812c
66
114
68
6b7
79
Beg
80
1949
84
103
88
23q2
95
114b2
2
735b4
4
6a
6
117a10
10
203
12
Oct
25
Dec
31
1945
32
1946
47

Common terms and phrases

Սիրված հատվածներ

Էջ 827 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, Joint venture, or organization.
Էջ 347 - 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 153 - BASIS. (a) Dealers in personal property. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Էջ 262 - ... if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) 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 823 - Sec. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal- revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations...
Էջ 156 - Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
Էջ 475 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Էջ 318 - dividend" when used in this title (except in section 203 (a) (3^ and section 207 (c) ( 1) , relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year) , without regard...
Էջ 286 - ... (B) as paid-in surplus or as a contribution to capital, then the basis 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 148 - 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...

Բիբլիոգրաֆիական տվյալներ