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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 219. Estates and trusts.
112
Article 341. Estates and trusts_-_.
113
342. Method of computation of net income and tax-..
114
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_
Article 361. Withholding tax at source_
119
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
joint owners__.
129
376. Return of income from which tax withheld__
Section 222. Credit for taxes in case of individuals__
Article 381. Analysis of credit for taxes_.
385. Countries which do or do not satisfy the similar credit
425. Return for nonresident alien beneficiary_.
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 ----
147
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.‒‒‒
Section 233. Gross income of corporations defined
Article 541. Gross income__
155
571. Special deductions allowed mutual insurance companies_
572. Deductions allowed foreign corporations_.
165
Section 235. Items not deductible by corporations..
Article 581. Items not deductible_
582. Capital expenditures-
Section 236. Credits allowed corporations_.
166
Article 591. Credits allowed__.
Section 237. Payment of corporation income tax at source_
167
Article 601. Withholding in the case of nonresident foreign corpora-
tions
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_
Section 240. Consolidated returns of corporations__
Article 631. Affiliated corporations___
632. Consolidated returns-
172
173
633. When corporations are affiliated___
174
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_
175
176
Article 671. Gross income of life insurance companies-
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_.
Section 245_
177
178
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__
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..
Section 260. Citizens of possessions of the United States..
Article 1121. Status of citizen of United States possession.
199
Section 261. Porto Rico and the Philippine Islands__
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
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