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306. Credits to citizen entitled to benefits of section 262 and
nonresident alien individual____
Section 217. Net income of nonresident alien individuals__
Article 311. Definition
312. Alien seamen, when to be regarded as residents.
313. Proof of residence of alien____
314. Loss of residence by alien_-_
315. Duty of employer to determine status of alien employee__
316. Allowance of personal exemption to nonresident alien
employee_
94
95
97
98
99
338. Taxation of partners in partnership with fiscal year
ending in 1924.
111
Section 220. Evasion of surtaxes by incorporation___
Article 351. Taxation of corporations utilized for evasion of surtax__
117
352. Purpose to escape surtax_
353. Unreasonable accumulation of profits_
118
Page.
Section 221. Payment of individual's tax at source_
119
Article 361. Withholding tax at source.
120
362. Fixed or determinable annual or periodical income_
363. Exemption from withholding_-_-
122
367. Form of certificate where no withholding required____
368. Use of substitute certificates_‒‒‒
125
126
369. Interest coupons without ownership certificates.
370. Interest on registered bonds.
127
371. Return of tax withheld__
372. Release of excess tax withheld from interest on bank
deposits
128
373. Release of excess tax withheld from compensation paid
alien residents of a contiguous country---
374. Use of information return where no actual withholding_
375. Ownership certificates in the case of fiduciaries and
129
joint owners__
376. Return of income from which tax withheld...
Section 222. Credit for taxes in case of individuals_
Article 381. Analysis of credit for taxes_
384. Redetermination of tax when credit proves incorrect....
132
385. Countries which do or do not satisfy the similar credit
Section 226. Returns for a period of less than twelve months____
Article 431. Returns for periods of less than twelve months....
140
141
Page
Section 227. Time and place for filing individual, partnership, and
fiduciary returns___
142
Article 441. Time for filing return_.
442. Time for filing return upon death, or termination of trust_
443. Extension of time by Commissioner
143
444. Last due date_-_-_-
144
445. Procedure in case of delinquency in filing return.
446. Place for filing return__.
145
146
Section 231. Conditional and other exemptions of corporations_
Article 511. Proof of exemption---
148
149
512. Labor, agricultural, and horticultural organizations.
513. Mutual savings banks_-_-
150
514. Fraternal beneficiary societies__
151
515. Building and loan associations and cooperative banks___
516. Cemetery companies___
152
517. Religious, charitable, scientific, literary, and educational
organizations and community chests.
568. Deductions allowed mutual insurance companies other
than life insurance companies___.
164
569. Required addition to reserve funds of mutual insurance
companies
570. Special deductions allowed mutual marine insurance
571. Special deductions allowed mutual insurance companies_
572. Deductions allowed foreign corporations_.
165
Article 601. Withholding in the case of nonresident foreign corpora-
tions
167
Section 238. Credit for taxes in case of corporations.
168
Article 611. Credit for foreign taxes..
169
612. Domestic corporation owning a majority of the stock of
foreign corporation__.
625. Returns for fractional part of year..
Section 240. Consolidated returns of corporations_
Article 631. Affiliated corporations____
632. Consolidated returns_.
172
173
633. When corporations are affiliated_.
634. Change in ownership during taxable year_.
174
635. Domestic corporation affiliated with foreign corporation_
636. Consolidated net income of affiliated corporations__
637. Consolidated accounts of related trades owned by same
interests____
638. Different fiscal years of affiliated corporations__
Section 241. Time and place for filing corporate returns_.
Article 651. Time and place for filing returns_.
175
176
Sections 242 and 243. Taxes on insurance companies__.
Article 661. Life insurance companies__.
177
Section 244_.
Article 671. Gross income of life insurance companies_
Section 245.
684. Taxes and expenses with respect to real estate_.
Sections 246 and 247.
Article 691. Tax on insurance companies___.
692. Gross income of insurance companies.
693. Deductions allowed insurance companies---
PART III
ADMINISTRATIVE PROVISIONS
183, 184
184
185
Section 254. Returns of payments of dividends__‒‒
187
Article 1060. Return of information as to payments of dividends____
Article 1071. Return of information as to payments of $1,000_
188
1072. Return of information as to payments to employees--.
1073. Cases where no return of information required__
1074. Return of information as to interest on corporate bonds
1075. Return of information as to payments to nonresident
aliens___.
189
1095. Penalties for disclosure of returns_
Section 258. Publication of statistics_.
Article 1101. Statistics of income_.
Section 259. Collection of foreign items_
Article 1111. License to collect foreign items--
Section 260. Citizens of possessions of the United States__
Article 1121. Status of citizen of United States possession__
Section 261. Porto Rico and the Philippine Islands_
197
198
199
Article 1131. Income tax in Porto Rico and Philippine Islands_-.
200
1132. Taxation of individuals between United States and
Porto Rico and Philippine Islands----
1133. Taxation of corporations between United States and
Porto Rico and Philippine Islands_-
Section 262. Income from sources within the possessions of the
United States__.
201
Article 1135. Citizens of the United States deriving income from
sources within a possession of the United States____.
1136. Domestic corporation deriving income from sources
within a possession of the United States.
1137. Income received within the United States___.
202