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Section 326. Invested capital_---
Article 831. Meaning of invested capital_
832. Cash paid in: bonus stock....
833. Tangible property paid in: evidences of indebtedness___.
834. Tangible property paid in: inadmissible assets-----
835. Tangible property paid in: mixture of tangible and intan-
gible property‒‒‒‒‒
200
201
202
203
836. Tangible property paid in: value in excess of par value of
stock.
837. Surplus and undivided profits: paid-in surplus_
838. Surplus and undivided profits: earned surplus-----
204
839. Surplus and undivided profits: allowance for depletion and
depreciation_‒‒‒‒.
840. Surplus and undivided profits; additions to surplus ac-
count
205
841. Surplus and undivided profits: limitation of additions to
surplus account_____
206
842. Surplus and undivided profits: property paid in and sub-
sequently written off.
843. Surplus and undivided profits: patents----
207
844. Surplus and undivided profits: reserve for depreciation or
depletion--
845. Surplus and undivided profits: reserve for income and ex-
cess profits taxes__-.
208
845 (a). Surplus and undivided profits: reserve for 1918 in-
come and excess profits taxes of corporations hav-
ing a fiscal year---
209
846. Surplus and undivided profits: insurance on officers___
847. Surplus and undivided profits: property taken for debt or
in exchange --.
848. Surplus and undivided profits: discount on sale of bonds
849. Surplus and undivided profits: miscellaneous___
850. Surplus and undivided profits: current profits..
856. Illustration of invested capital for fractional part of year_
863. Invested capital and other measures of capital_.
864. Affiliated corporations: invested capital____
215
865. Affiliated corporations: intangible property paid in.......
866. Affiliated corporations: inadmissible assets-----
867. Affiliated corporations: stock of subsidiary acquired for
216
217
cash...
Section 326. Invested capital-Continued.
Article 868. Affiliated corporations: stock of subsidiary acquired for
stock_
869. Affiliated corporations: invested capital for prewar
period-----
870. Insurance companies_
871. Foreign corporations---
Section 327. Special cases___
218
Article 901. Treatment of special cases__
Section 328. Computation of tax in special cases_
Article 911. Computation of tax in special cases_
912. Determination of first installment of tax in special cases-
913. Determination of first installment of tax in the case of
foreign corporation-----
219
220
932. Net income and invested capital of predecessor partner-
ship or individual______
222
933. Election to be taxed as corporation_-_
934. Adjustment for asset differently valued in prewar in-
vested capital____.
Section 331. Valuation of assets upon reorganization‒‒‒
Article 941. Valuation of asset upon change of ownership-
Section 335. Fiscal years ending in 1918 or 1919-
Article 951. Fiscal year with different rates--
953. Deductions and credits in the case of fiscal year ending
in 1918
225
954. Fiscal year of corporation ending in 1919-
955. Illustration of computation of tax for fiscal year.
972. Illustration of computation of tax where sale of mineral
Article 1031. Authority for abatement, credit, and refund of taxes_.
1032. Claims for abatement of taxes erroneously assessed__
1033. Claims for abatement of uncollectible taxes_.
1034. Claims for credit of taxes erroneously collected_.
238
239
1035. Action on claims for credit-----
240
1036. Claims for refund of taxes erroneously collected_
1037. Suits for recovery of taxes erroneously collected..
1038. Claims for refund of sums recovered by suit_
Section 253. Penalties
241
242
Article 1041. Specific penalties----
Section 254. Returns of payments of dividends__
243
Article 1051. Return of information as to payments of dividends..
Article 1071. Return of information as to payments of $1,000_
1072. Return of information as to payments to employees-----
1073. Return of information by partnerships, personal-service
1075. Return of information as to interest on corporate bonds...
1076. Return of information as to payments to nonresident
1078 (a). Foreign items presented for collection unaccompa-
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 United States possessions__
Article 1121. Status of citizen of United States possession_.
255
Article 1131. Income tax in Porto Rico and Philippine Islands------
1132. Taxation of individuals between United States and
256
Porto Rico and Philippine Islands_
1133. Taxation of corporations between United States and
Porto Rico and Philippine Islands-----
1526. Personal services rendered by personal service cor-
poration more than one business____.
263
1527. Activities of stockholders of personal service corpora-
tion___
1528. Activities of stockholders of personal service corpora-
tion: conduct of affairs_____.
1529. Activities of stockholders of personal service corpora-
tion: stock interest required____
264
1533. Taxable year," " withholding agent,” and “paid
265
Article 1561. Basis for determining gain or loss from sale_---
270
1562. Sale of property acquired by gift or bequest...
1563. Exchanges of property-----
1564. Determination of gain or loss from exchange of prop-
Section 202. Basis for determining gain or loss-Continued.
Article 1567. Exchange of stock for other stock of no greater par
value____.
1568. Determination of gain or loss from subsequent sale_--
1569. Exchange of stock for other stock of greater par value__
1570. Readjustment of partnership interests..
Section 203. Inventories____
Article 1581. Need of inventories___
1582. Valuation of inventories_
1583. Inventories at cost_
272
273
274
275
1584. Inventories at market.
1585. Inventories by dealers in securities__.
276
1586. Inventories of live-stock raisers and other farmers_
1623. Deductions and credits in the case of corporation fiscal
year ending in 1918_____.
282
1624. Fiscal year of individual ending in 1918.
1625. Fiscal year of corporation or individual ending in 1919--
Section 206. Parts of income subject to rates for different years___.
Article 1641. Parts of income subject to rates for different years_-.
Section 1301. Advisory Tax Board____.
Article 1721. When fractional part of cent may be disregarded___
286
Section 1314. Medium of payment of tax---.
Article 1731. Payment of tax by certificates of indebtedness__.
1732. Procedure with respect to certificates of indebtedness.
1733. Payment of tax by uncertified checks_---
Section 1320. Deposit of United States bonds as security_.
Section 1400. Repeal of former acts______
Section 1402. Validating provision.
Section 1405. Citation of act_----.
Section 1408. Inspection of Government contracts_.
Section 1309. Authority for regulations____.
Article 1800. Promulgation of regulations___