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Section 263. China Trade Act Corporations___
Article 1141. Income of China Trade Act corporations__
1142. Credits allowed China Trade Act corporations.
1143. Meaning of terms used in connection with China Trade
Act corporations---.
1144. Withholding by a China Trade Act corporation_
202
203
204
Section 270. Date on which tax shall be paid.
Article 1201. Date on which tax shall be paid-
1202. Collection of tax by suit----
1203. Collection of tax by distraint_
1204. Liens and enforcement of tax liens by bill in equity.
1205. Compromise of tax cases----
Section 271. Examination of return and determination of tax_
Article 1211. Examination of return and determination of tax by
the Commissioner____
205
206
207
208
1232. Assessment of a deficiency.
1233. Collection of a deficiency.
1234. Extension of time_____
1235. Interest on a deficiency-
Section 275. Additions to the tax in case of deficiency_
211, 212
213
214
215
217
Article 1251. Additions to tax in case of a deficiency.
218
Section 276. Additions to the tax in case of delinquency –.
Article 1261. Additions to tax in case of delinquency in payment
of tax.
219
Sections 277 and 278. Period of limitation upon assessment and col-
lection of tax..
220
Article 1271. Period of limitation upon assessments of tax-.
1272. Period of limitation upon collection of tax.
221
222
1273. Cases where period of limitation on assessment and
collection of tax under Revenue Act of 1924 is not
retroactive_-_.
Article 1291. Assessment and collection of taxes under prior acts___
Section 281. Credits and refunds___.
227
228
Article 1301. Authority for abatement, refund, and credit of tax--
1302. Refund, credit, and abatement adjustments_
1306. Claims for refund of taxes erroneously collected__.
1307. Limitations upon the crediting and refunding of taxes
paid
Section 1000. Laws made applicable_-_
Section 1002. Records, statements, and special returns_.
Article 1321. Aids to collection of tax-
1322. Officers authorized to administer oaths_
Section 1004. Examination of books and witnesses___
Article 1331. Examination of records and witnesses_
Section 1005. Unnecessary examinations___.
Section 1006. Final determinations and assessments___.
Article 1341. Final determination of tax or penalty-
Section 1007. Administrative review__.
Section 1008. Retroactive regulations.
238
239
240
241
242
Section 1010. Limitation on prosecutions by the United States__
Section 1013. Refunds_
the taxpayer_--
Sections 1014 and 1015. Limitations upon suits and proceedings by
Article 1351. Suits for recovery of taxes erroneously collected_.
243
1352. Effect of repeal of section 3225 of the Revised Statutes,
as amended, on claims previously denied under its
provisions
Article 1391. Payment of tax by Treasury certificates of indebtedness
1396. When fractional part of cent may be disregarded.
253
Section 1028. Consolidation of Liberty bond tax exemptions__
Section 1025. Jurisdiction of courts_.
Section 1029. Deposit of United States bonds or notes in lieu of
surety
28
254
Section 1030. Enforcement of tax liens..
Section 1031. Special deposits___.
Section 1100. Repeals_‒‒‒
Section 1103. Saving clause in event of unconstitutionality
Section 1104. Effective date of act___
PART IV
255
256
257
1523. "Taxable year," "withholding agent," "paid or in-
1543. Distributions out of earnings or profits accumulated
prior to March 1, 1913___
264
1544. Distributions other than those out of earnings or
profits.
265
1545. Distributions in liquidation_.
1546. Distributions from depletion or depreciation reserves---
1547. Dividends paid in property--
1548. Sale of stock received as dividend__
1549. Declaration and redemption of a stock dividend_
Section 202. Determination of amount of gain or loss____.
Article 1561. Determination of the amount of gain or loss_.
1562. Installment contracts_
Section 203. Recognition of gain or loss from sales and exchanges___
Article 1571. Recognition of gain or loss__
1572. Exchanges of property---.
1573. Exchanges of property for other property and money---
1574. Exchanges in connection with corporate reorganizations_
1575. Exchanges in reorganizations for stock or securities and
other property or money_-
267
268
269
271
272
273
274
1576. Receipt of stock or securities in reorganization__.
1577. Definitions___
Section 204. Basis for determining gain or loss, depletion, and de-
preciation
Article 1591. Basis for determining gain or loss from sale.......
1592. Property included in inventory_‒‒
278
280
281
1593. Property acquired by gift after December 31, 1920____
1594. Property acquired by gift or transfer in trust on or
before December 31, 1920, or by bequest, devise, or
inheritance-‒‒‒.
1595. Property acquired by transfer in trust after December
31, 1920___.
282
1596. Property acquired upon an exchange_
1597. Property acquired in reorganization after December
31, 1917------
283
1598. Property acquired after December 31, 1920, by a cor-
poration
Section 204-Continued.
Article 1599. Dividend stock___
1600. Property acquired by an involuntary conversion___
1601. Stock or securities acquired in "wash sales".
1602. Basis for allowance of depletion and depreciation.
1603. Readjustment of partnership interests--
Section 205. Inventories____.
Article 1611. Need of inventories___.
1612. Valuation of inventories-
1613. Inventories at cost
284
285
286
287
289
Section 206. Net losses__
Article 1621. Net losses, definition and computation_
1622. Claim for allowance of net loss____
293
294
295
1623. Net loss and capital net gain or capital net loss_-
296
1624. Net losses under preceding act-----
1625. Net losses of partnerships, estates and trusts, and in-