Individual Income Tax Provisions of the Internal Revenue Code: Applicable to Taxable Years Beginning in 1946 Or Later

Front Cover
 

Contents

Exclusions from gross income
70
Loss from wash sales of stock or securities__
77
Amortizable bond premium_
89
War losses__
97
Penalties___
103
SUPPLEMENT EESTATES AND TRUSTScontinued Page
108
Credits against net income
111
Common trust funds
115
Net operating losses
116
Income of an estate or trust in case of divorce etc
117
Computation of partnership income_
118
Partnership returns
119
Gross income _
121
Credits against net income
122
Returns__
123
Citizens of possessions of United States
124
SUPPLEMENT LASSESSMENT AND COLLECTION OF DEFICIENCIES Sec 271 Definition of deficiency
125
Jeopardy assessments
128
Bankruptcy and receiverships
129
Period of limitation upon assessment and collection_
130
SameExceptions__
131
Suspension of running of statute____
132
Additions to the tax in case of deficiency
133
Time extended for payment of tax shown on return_
135
Removal of property or departure from United States
136
Notice of fiduciary relationship
137
Cross reference_
138
SUPPLEMENT PFOREIGN PERSONAL HOLDING COMPANIES Page Sec 331 Definition of foreign personal holding company
142
Foreign personal holding company income
143
Stock ownership
144
Gross income of foreign personal holding companies
145
Undistributed supplement P net income
146
Corporation income taxed to United States shareholders_
147
Information returns by officers and directors__
149
Penalties
150
Tax on regulated investment companies_
152
Basis for determining gain or loss
154
SUPPLEMENT TINDIVIDUALS WITH ADJUSTED GROSS INCOME OF LESS THAN 5000
155
Definition of exemption
157
CHAPTER 5THE TAX COURT OF THE UNITED STATES SUBCHAPTER AORGANIZATION JURISDICTION AND PROCEDURE PART IORGA...
158
Offices___
159
Witness fees
160
Provisions of special application to divisions
161
Provisions of special application to transferees
162
PART IIIMISCELLANEOUS PROVISIONS Page Sec 1133 Fee for transcript of record
163
Deductions as constructive payments
177
Deduction of tax from compensation_
178
Determination of compensation__
179
Liability for tax
196
SUBCHAPTER BDETERMINATION OF TAX LIABILITY
202
SUBCHAPTER CMISCELLANEOUS PROVISIONS Page Sec 3631 Restrictions on examination of taxpayers
205
Jurisdiction of district courts
206
CHAPTER 35ASSESSMENT Sec 3640 Assessment authority
207
Periods of limitation upon assessment
208
CHAPTER 36COLLECTION SUBCHAPTER AGENERAL PROVISIONS Sec 3650 Collection districts
209
Establishment by regulation of mode or time of collection_
210
Payment by check and money order
211
Payment by United States notes and certificates of indebted ness
212
Enforcement of liability for taxes collected
213
Release of lien_
214
Effect of certificates of release or partial discharge
215
Civil action to clear title to realty
216
SUBCHAPTER CDISTRAINT PART IDISTRAINT ON PERSONAL PROPERTY Sec 3690 Authority to distrain_
217
Property for account of the United States
218
Cross references
219
Redemption of real estate_
220
Transmission of certificates and deeds to Commissioner
221
Cross references
222
Period of limitation upon distraint__
223
Suits for taxes_
224
Disposition of judgments and moneys recovered_
225
SUBCHAPTER FCLOSING AGREEMENTS and COMPROMISES Sec 3760 Closing agreements
226
Compromises
227
CHAPTER 37ABATEMENTS CREDITS AND REFUNDS Sec 3770 Authority to make abatements credits and refunds
228
Interest on overpayments
229
Suits for refund__
230
Refunds after periods of limitation
231
Credits after periods of limitation_
232
CHAPTER 38MISCELLANEOUS PROVISIONS Sec 3790 Prohibition of administrative review of Commissioners decisions
235
Interest on delinquent taxes_
236
Income from obligations and mortgages issued by jointstock land banks
239
Separability clause
242
Mitigation of effect of renegotiation of war contracts or dis
246
allowance of reimbursement
247
Deferment of tax attributable to service pay for commissioned service and of tax attributable to preservice earned income
250
CHAPTER 39THE OFFICE OF THE COMMISSIONER OF INTERNAL
253
Double taxation conventions__
275
Table of added or amended provisions_
304
Index
311
Refunds and credits___ 138
384

Common terms and phrases

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