Page:United States Statutes at Large Volume 44 Part 1.djvu/2288

 A LNB Income Taxge—('outinu»cd » Deductions, exemptions, etc., allowed indlviduals—————-Continued Nomesident aliens, deductions from income from af"' 9 sources within United States, p. 818, §`958 (b); _p, 1985, § 958. (b) ..” I ( --—·-[}{*1`80ll€l1—€XQl1l[Ttii>I1, p. 818, § 958 (b); p, 1984,   (E) J ` ·_· "°' · _, · Normal tar, credits allowed for purpose of, p. 817, § 957: p. 1984,°§ 957 Y. 8 °Oli»solescence of Dl‘OD€I;t§',_ p. 817, § 955 (0.8); p. 824, é § 986 (7) ; p. 1983. § 955 -(u8U ; p. 1991, § 986 (7) .. i Oil and gas wells, depletion arid depreciation, p, 817, 955 (ai?) ; p. 824,°§ 986 (8); p. 1983,"§ 955 (99) ; p, 1991. § 986 (8) _, · - _  Farmers, credit for share of taxes paid by iirm, p. 821, . §_ 963 (:14) :·p. 1988, § 963 (a4) - __ _ _    v  credits allowed, p. 819, . § 959 (b) ; p. 1986,  ` 9 ,§·959 (U)   '·   . ‘ _  Pension money, ps _816, § 954 (b9) ;“·p. 1982, § 954 (V9) ( Personal exemption, p.- 818, § 957 (c——f) ; p._ 1984,  `§957(c-—f) '., g'  Salaries or wages [of employees, p. 816,. § 955 (a1);a p. 1983, *§ 955 (a1) - 9 ‘ ` Taxes paid or accrued, p. 816, § Toss, (212); p. 1983, 9 §955e<o2) " ‘ 4   , qiliaxes paid or accrued to foreign country or possession. — of ignited States,. p. 821, § 963; p. 1988, § 963_ - Time for determining status of taxpayer as to credits, · ` p, 818, § 957 (f) ; p. .1984, § %7 (f) _ Traveling expenses in carrying onbusiness. p. 816. § 955 (al); p. 1983, § 955 (al) ‘ _ * _, Wages of employees, p. 816. _§ 955 (-al) ; p. 1983. §‘955 ,! Wear and teer of property, p. 817, § 955 (a8) ; p. 1983,. J Worthless debts cliargedoE, p. 817,'§ 955 (97),; D. 1983. § !955··(a7) · , De9ci eacy in tax _ z f nematiou. o- 830. Q .1047; p. mos, § 1047 ~ Deterroiizmtionr and assessment of dedciencih IL 830, § 1947 et M.; p. 1998, § 1047 et seq. ’ ` Extension of time for myznent of dedcienci. D. .830, ,§'1%4;p.2960,§;1054  ._` _ Interest on de9ciency,_p. 830,.5 1053; p. 1999, § 1053 ' Negligence or fraud as cause of dedciency, increase of t»¤r,fo. S me; p.  Q 1095 ‘, » · · Notice to taxpayer, p. @0, § 1048; p. 1998, 5 1048 H. Payinent of de£ciency, p. 880, § .1050 ;‘p. 1999, § 1950 . Promting Ae9eie:i of to installments, p. 830, ·§ 1052; p. §·1952 ~  ‘ » E Bemxitiozrs _,. , .  . -, 7 _ E e Q "Ciapital assets," p. 813, § 939 (8) ; p. 1979, §· 939 (8) f‘ Capital deductions," 9,813, § 939 (3) ;.p.` 1979, §, 939. “Cr1.pltul g9i9;";9· 813. 5939: D. 1979. S 939 "Ca pitai less? p. 813,°‘§ 989 (2) ; p. 1979, § 939 (2) “Genital net —gain,?)’ p. 813, § 999 (5) ; p. 1979, 5939 (2) ” i ," Capital net 1oss," p. 813, §# 939 (6)]; p. 1979, §· 939 (5) " Earned ir1come," p. 813, § 9:10 (al).; pi. f980, '§ 940 (¤) " Eiamed income dedinctioxisf p. 813, § 940 (a2) ;  1989, .§ 949 (a2) ·   ( v  f‘I<2arx1e¤.l net meomef p. 813, § ,949 (:13); p. 1980, 5 949 @3} — ·  s "Fiduciary,"9 9. 809. 5 931 (bl; D. 1975. 5. 931 (b) . *1* Fiscal :;ear,"  899, 8 931 (a) { p. 1975. § 931, (9.).. 0 . ·· » “Qrdi1i»»ary dedi.1etions," p. 813, §“939 (4); p. 1979, “ ‘§939(4>`9 *·` l ·`
 * (3} · ~ s 8

lf?-Y 2271. 1 Income Tax—--—C·ontinued D€f1H1K1Gl1S-—(YOI1{1l1H€‘d? "rdinarry net. income," p. S13,  939 (7); p. 19Tz)_ » Q 939 (7) - I ` "Paid or__incnrred." " paid or acerned," p. 809,  9:11 Q (d) ; `p. 1975, § 931 (dj, _ "‘·Shareho1der," p. 809, § 931 (f) ; pA975. § 931 (li; ` 9 “Stock,"__p. 809, § 931 (e) ; p. 1975, § 931 (ep) . ( “Taxable year," p. 809, § 931 (:1) ; p. 19?5. § 931 (al “Withholding agcnt,"_ p. .809. ·§ 931_ (c); p. 193% A ( §·931 (c) . { M i Dependents,exemption on account of, D. SIS. § 9S? (dé;, z p. 1984. {957 (d) U ~ ·
 * " Devises, exemption from tax, -p. 815, §_ 954 (b3) ; p. 19%*2,1
 * 'Distribntions. see Dividends, amldistribntiorxs, infra (

Dividends and distributions ‘ $, `. _` China trade act. corporations, exemption of dividends from taxfp. 816, § 954 (1113) ’; p. 1983, § 954 (9131 " Dividend " defined, p, 809, § 932 (a) ; p. 1975, § 932 . F (al. » ‘ o —. ·, Exemption from normal tax, p. 817, § 957 (:1) : p. 1934, "§95?(n> -· °· _ . Liquidation of c01fD0l‘a_tion; p. $09, § 932 (c, `ii. cl; Q . p; 197;;, 5 932 (le, a, e) -, V ‘ " , J `Profits accruing before Mar. 1, 1913,`distril>ntion ex-; _ .. empt from tax, p. 809,.§ 932 (b) ;`p. 1975, § 932111; ‘ Returns, by corporations of dividends paid, p. S2?. ., § 1021; p. 1995, §· 1021. _ g - Stock dividends not taxable, when, p. 809, § M2 (fl : ( p.191’5,§932 my _ I  » , Earned income deduotionsl dednition, p. 813, § 9-10 (atl): p. 1980; § 940 (a2) ( 9 ` Earned income . ‘ — . Partnership `income, apportionment among `partners. [7.,814, § 940 (c);p.1980,§9¥40 (P); Earned net income U - ~ . _ ( Detlnition, p. 913, § 940 (a3) : p. 19S0,_§ 9-10 (:13}- . .Ma;lmmn and minimmn amount. p. S13, § 9-i¢F_(a3l :` _ D- 1980.4 940_(a3) ’ Earnings or profits, see Gains and 1osses,"infra ‘ "\ Educational organisations, exemption from tax;. p. _§‘982(6l:"v·1990.§982(6)._ - ·  — · · Employers, returns as to salaries and wages paid, p, S2?. § 1023; p. ·1995,T‘§ 10% _ 1 U Estates ofdeccdents, see Deccdents estates, supra Exchange of- property . - I . -Gain or loss not recoa·nized\La,.certaia` transactions. p. 810, Q 934; p. 1970, 5 934 ·,   or loss resnltiné, p. S10, § 99-1; p. 1976, § 934  Exempkorganlzations, p. (S22, § 982: p. 1990, § 992 ' Exhanstion of property 9 ‘ I ., _ , Deddétion in enmpoting net income-of Zcorporatlnns. » p; @4, Q 995 (7) ; p. 1991, 5986 (7)   ` Deduction in eornpntiog "netoiincomes of individuals. , f p.S17,§955 (aS);p.19S3,§%5 (aB) ,· ‘- V ·_ Expenses of- carrying on business, deduction from grross income of corporation, p. 8%, °§ 986 (1)`; p. -1991, §i 986 (U ” . Q ‘ = I “ . Federal intermediate credit banks, exemption from tax, n.   5 982113) ; n· 19% $@2 (13). " ‘ ~ - Federal ia.nd,b¤a_n1cs,~exe:npt.ion tron: tax, p. %, § 982 (13) ; Yp.1990,§982(13)`_  — ·  Fiduciariea, retnrnsas tonmynnents of annuities; eonnww  _ aations, etc., p. 827, § 10%;   19%,§   · — ( _. “,Fiduciary,” dednition, p. 809, {931 (b)-;'p.i1975. § 931 (fb) 5
 * Definition, p. S13,·§ 940 (ai); p. 1930, *§_ 940 (al) `