Page:United States Statutes at Large Volume 44 Part 1.djvu/2287

 t x 2273    * · \ nm Incgrnc T X-COHtiIll;l9d, · _. `(lom unity - chests __ and the like, eromptjon from mx, f,-982 (6)“$§p.1990,§9S2(6) -` Q _' ` Computation of tax, decal; year with diierent rates, p. 812, _ §»938:p.19?9,§—938»   ·  Contributions, see Gifts, infra > d` _ V Cooperettve banks operated without prom, eiemption; from mx. @.822, § 982 (4) ; p. 1999,·§' 982 (4) "i—` dcorporeiions L _ ·, _ L _   I I _Amonnts distributed in "`pnrtial liqnidetion,"-meaning of phrase, p. 809. § 932 (g) ; p. 1975, § 932 (g) · ~ Consolidated returns by afmiated eorporations,--p. 883, 3 Y Diritlends paid return of, p. 827, §_ 1021; `p 1995, § 1021 Exempt ·oorporationsl,‘p. 822, § 982; p. 1990, § 982 ‘ - ,. Gross income. p. 823,   985; p, 1990, § 985 . · _ ‘ notoing oompanies, eiemptionn from ftnx, p. 823, § 982 . (12)*; p. 1990,} 982J(‘12)_’ ». _ i , · _ Liqnidating dividends as taxable, p. 809, § 932 (e, d) ; 1>·19’?5,§932(c.°d> 7      Net income, computation, p.   § 984  p. 1990, § 984 · Net income of foreign 'oorporations, p. 826, `§ 1005; ‘p. 1994,,§`1005`{ · - =  . . Rate of tex on corporate ineornes, 9..822, §; 981 ; p. 1989, . ,§·981  ·. —· ·  _ 1)nmoges'_tor·personnl_injnries, exemption from tax, pz 816, st 954 (b6): p. 1982, {954 ·(b6) ., ‘ _ ·. Dég2edents’ostnt&   " ·· V . _‘ Computation of tax: p. 819, § 960 (b) ;_p. 1986, § 960 (b) _Credlt"to benedciary for- taxes paid bysestate, p. .821, § 9% (a4) ; p. 1988, § 963?(`a4) _ `· ' Dednetions and credits allowed, p`. 819, §·960; p. 1986, Gains. and losses, apportionment `between benedeinries -. andestate, p. 813, § 939 (Se)- glp, 1979,} 939 (Se)  income subject to tex, p. 819,.-5960; p. 1986, §—   _ Payment of ta; by 9dnciary,_p. .819, § 960 ,(b) ; p. 1986, _ 599903)   ·. `,_ ' » . Return by execgtoxror administrator, duty to make, '.j_}.82},§9663P.,1989,§_966 - — I)ednt·tions, exemptions, and eredits allowed corporations . Allowance  ito income within United States, _p.@4,,§988;_p.1991,·§986. I `- _ ( China trade corporations. D. @9, § -1031; p. 1997, ·§10'31_. . `, —‘ _· _ _ Credit for other taxes paid, p. 824, § 990; p. 1992, Credits allowed, p. 824, _-§_988: p.~ 1992, § 988 9 Dividends received, p. 824, § 8986 (6) ; p. 1991, § 986, (6) . _ t _ Earned ineomef deductions, dedultion, p. 813, § 940 (:2) ; p. 1986,1 949 (Q2) _ " »- .~ `Exha·ustion.·ot property, p, 824,1 986 (7); p. 1991, _§ @6 (7)_ ., Y . ‘ 7 ‘ Expenditures In carrying on business, p. 823, `§ 986 (1) ; p.1991,»§986(1)· " _ * 1·‘m·etgn ,eorporat.ion, income tron: earnings of foreign vt 816, °§ 954 (B8) ; D. ,1982. 5 954 (¤8) 1 Insnranoe eornpaniw, p. 824, { $$19-—11)·; p. 1991, (9-11)) ‘ _. . _ ` ` ‘ .i¢ms_¤i1¤wé<1. :>· wt! 986: D- 1%.1, Items not allowed, p.  § 987 ; p. 199% Q 987 · Life insurance oommnles, p. E, 5 1004: Bs **19941 Limit. of deductions, income witlrf§_ United'. p. 821, § 986; p. 1991, Q  _‘ ·L<*$¤€‘é» D> $23· ,5 996 (4. 5)`$ In 1991. I 9% (4, 5), l » $6‘.370?——»~‘.`£6$—4—-—¥143 ” { __

ig} IHQOIIIQYTHX-*COHlZ1llllQ(l, » , _ Deductions, exemptions, etc., allowed eorporations·—(7on- ‘ · ‘ Mines,·depletion and depreciation, pf'824, § 986 ( 8) Rental of property, p.‘823, § 986 (1) ; p‘. ,1991r § 986 ( 1) Salaries and wages paid, p, .823, § 986 (1); D, 1991, e ,”§ 986 (1) _ \ » K _.’ ‘ .Taxes paid or aecrned, {1,823, § 986 (3); p, 1991, _§986(3)?  ‘.;_ __ `_  ,Wages_ of employees, p. 823, § 986 ,(1); `p. Hall, 598611) f · ·' " .§ __ _ Wearand tear of propertyfp.'824, _§  (7) ; p. 1991, Deductions,‘exemptions, and ereoits‘a1ioweo indiiridnznls _ ‘ _Aceident insurance. money, p. S16,’§ `95—1_("b€i) ; p; 1982,  954_(b6). _‘ ~ _   ., n  Alien `·nonresident’  income from earnings or foreign p ‘ vessel, p. 816, § 954 (b8)_,; p. 1982, § 954 (138)  Bat!. debtsrcharged om-·p. 817, § 955'·(a7); ‘p. 1983, ‘ ~§955(¤7)   "` ~· Beneficiary of deeedenfs estate, credit for taxes g¤sa— - by estate, p. 821, § 993 (a4); p.» 1988, §— 9% (a-1) ` Clergyman, rental yalue of dwelling house fnmislxecl '   as part of salary, p..816,· §, W, (1111); p, 1982, · § 954 (bil) _ . . ‘ t Contributions, pi 817, § 955 (a10) ;»p, 1983, §, 955 *{a19) _ Credit for overpayment of tai, p. 830, § 1946; B. 19%, . g 1043 1 p _· · * — _ Credits allowed for pnrp·0se= of normal tax, p. 817, si 957: p. 1984, § 957- ’ 7 _' Credits oa tax computed, p. @1, § 9%; p.‘1988, § 9% , Damages for personal injuries, p,_ 819, § @4 (¥:»6); 7 ` 11-1982. § 954_(b6), 7 ‘ » `_ { Deduetion from tax `oompntewl on basis ofeatire ineenae _ . lleing net income, p. S14, Q-*940 (ts); ;»p. 19&, § 949 (sl Dependents, exemption oa aeeount of, p. ,818, § 957 (·cl)·; p Distribution ot, earnings by pers<.in,aI=_ service corporat _, tion, p, 809, § 932 (dl; p. 1979, § @2 (d)‘ · " Divitlentls, p. 817,·§ 957 (a) : p. 1994, § 957 (a) ‘ o Ifarned income tiednetions, <1e9nitions,_p, 813, .§ · 949 l ta2):p·1980,§940 M2). 7 5 .` ‘ “Exhaustionof property, p, `817,_§` 955 (e8); p. 1983, §._955{(a8) j . " ~ e · ,9 , nxpenotturesf in carrying on business,  8*.23, § 989 5 ,(1): p.*1991, _§ 983 (1) ~ , , emxpenses of trade or business, p. 81,6, §  {al): . n.1983. §955`(a1), · - t 'Family allotments and allowances to World War ret-· _ erans, p. 816, § 95-1 (·b9) ; p. 19@, §_9t'.i4 (bil) e Health insurance money, p. 819,V§ 954 (ntl) ; p, mes2,, , J lnterest on Government bonds, p. 818, §— 957 ch); » interest paid, p. 816, § 955 (a2) ; p. 1983, ~§ 955 (ai!) n · items dedueted, n, 816, § 955; p. 1983, § me ~ _, Items not declneted, p, 81,, §_  p. 1984, § 999 _ , · Lite insurance. money, pr 815,i §,  (b1): .p, MM2, `-5 954i(b) or i · _ i _. ` Life`insnra.nee.preminn1s returned to insured. ~p. M5. S 954(b2);·D·1982..§ 954,(b2) t i , , Los. during mxable year, `p, 819, § 955 (a4,  eh ; _ ‘ P·_1g&•§955(»&4»5»6)‘·   4 . 4,.*, H1n@, depletion, and depreciation, p. 817,i§   (:,19} ; p,1%,`§955(&9)— - ·_ · ,_ `Nomidentaliens, p.g817,_§ 955 (b) ;.p, 1984, §95;i (Li)
 * Gifts, p. 817, § 955 (810);; P. 1933, § 955 (310} _ ·
 * ~p. 1984, 8 957 (b),  s `_   i `