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employee---

317. Income from sources within the United States_

318. Interest-

319. Dividends_

320. Compensation for labor or personal services_-

321. Rentals and royalties.

322. Sale of real property-

323. Income from sources without the United States--

324. Sale of personal property-

325. Deductions in general -

326. Apportionment of deductions---

327. Other income from sources within the United States---

328. Income derived from sources partly within and partly

without the United States_---

329. Transportation services

330. Computation of income--

331. Allowance of deductions and credits_.

Section 218. Partnerships------

Article 335. Partnerships

336. Distributive shares of partners.

337. Credits allowed partners----

338. Taxation of partners in partnership with fiscal year

ending in 1924...

Section 219. Estates and trusts.

Article 341. Estates and trusts_

342. Method of computation of net income and tax.--

343. Decedent's estate during administration.

344. Incidence of tax on estate or trust.

345. Credits to trust or beneficiary--

316. Stock bonus or profit-sharing trust.

347. Income of trusts taxable to grantor.

Section 220. Evasion of surtaxes by incorporation.

Article 351. Taxation of corporations utilized for evasion of surtax..

352. Purpose to escape surtax_---

353. Unreasonable accumulation of profits---

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alien residents of a contiguous country..

374. Use of information return where no actual withholding-

375. Ownership certificates in the case of fiduciaries and

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..

382. Meaning of terms---

383. Conditions of allowance of credit.

384. Redetermination of tax when credit proves incorrect.

385. Countries which do or do not satisfy the similar credit

requirement

386. Limitation of credit for taxes..

387. When credit for taxes may be taken.-

Section 223. Individual returns..

Article 401. Individual returns.

402. Form of return----

403. Return of income of minor..

404. Return of income of nonresident alien.

405. Return of corporate dividends_-

406. Verification of returns.-

407. Use of prescribed forms_

Section 224. Partnership returns.

Article 411. Partnership returns.

412. Contents of partnership return.

Section 225. Fiduciary returns.

Article 421. Fiduciary returns.

422. Return by guardian or committee_-

423. Returns where two trusts__

424. Return by receiver.

425. Return for nonresident alien beneficiary-

Section 226. Returns for a period of less than twelve months.--

Articie 431. Returns for periods of less than twelve months..

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512. Labor, agricultural, and horticultural organizations-

513. Mutual savings banks.---

514. Fraternal beneficiary societies..

515. Building and loan associations and cooperative banks_--

516. Cemetery companies_-

517. Religious, charitable, scientific, literary, and educational

organizations and community chests.

518. Business leagues.--.

519. Civic leagues and local associations of employees.-

520. Social clubs_---

521. Local benevolent life and mutual insurance companies

and like organizations.-

522. Cooperative associations-

Section 232. Net income of corporations defined.

Article 531. Net income

Section 233. Gross income of corporations defined

Article 541. Gross income-

542. Creation of sinking fund.-

543. Sale of capital stock.---

544. Contributions by shareholders

545. Sale and retirement of corporate bonds_

546. Sale of capital assets..

547. Income from leased property.

548. Gross income of corporation in liquidation...

549. Gross income of mutual insurance companies.

550. Gross income of foreign corporations.-

Section 234. Deductions allowed corporations..

Article 561. Allowable deductions..

562. Donations

563. Sale of capital stock, bonds, and capital assets.

564. Interest

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companies

571. Special deductions allowed mutual insurance companies.

572. Deductions allowed foreign corporations,

Section 235. Items not deductible by corporations_-

Article 581. Items not deductible_

582. Capital expenditures..

Section 236. Credits allowed corporations.

Article 591. Credits allowed.-

Section 237. Payment of corporation income tax at source_-

Article 601. Withholding in the case of nonresident foreign corpora-

tions

Section 238. Credit for taxes in case of corporations..

Article 611. Credit for foreign taxes.-

612. Domestic corporation owning a majority of the stock of

foreign corporation --

Section 239. Corporation returns.

Article 621. Corporation returns.

622. Returns by receivers.

623. Returns of insurance companies.

624. Returns of foreign corporations.

625. Returns for fractional part of year.

Section 240. Consolidated returns of corporations.

Article 631. Affiliated corporations.---

632. Consolidated returns..

633. When corporations are affiliated --

634. Change in ownership during taxable year--

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-

Sections 242 and 243. Taxes on insurance companies.

Article 661. Life insurance companies_.

Section 244..

Article 671. Gross income of life insurance companies.

Section 245_

Article 681. Reserve funds_

682. Reserve for deferred dividends..

683. Investment expenses.

684. Taxes and expenses with respect to real estate-

685. Other deductions.

686. Home office properties_

687. Foreign companies--

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Section 254. Returns of payments of dividends_-

Article 1060. Return of information as to payments of dividends_---

Section 255. Returns of brokers.--

Article 1065. Return of information by brokers_

Section 256. Information at source_-

Article 1071. Return of information as to payments of $1,000_-

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_

1076. Foreign items.

1077. Ownership certificates for foreign items_-

1078. Foreign items presented for collection unaccompanied

by ownership certificates ---

1079. Return of information as to foreign items.

1080. Information as to actual owner.

Section 257. Returns to be public records.

Article 1090. Inspection of returns.

1091. Furnishing of copies of income returns.

1092. Inspection of returns by committees of Congress-

1093. Inspection of returns by State officers__

1094. Inspection of returns by shareholder-

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--

Article 1132. Income tax in Porto Rico and Philippine Islands_----

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.-

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_

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