Page:United States Statutes at Large Volume 45 Part 1.djvu/1989

 ccxxxviii BeIImue .Ace oj 19S5-Continued. income tax; mtes of tax on capital oet gains and 10ll8e8______________ _ on sales of mines, oU and gas wells_ exemptions from corporation tax___ _ tax on accumulation of surplus to avoid surtax_________________ _ computation, when taxab1e~. period embraces years with different laws________________________ _ determination of gain or loss on sales or exchaDge of property _______ _ recognition of gam or loss_______ _ basis for determining gain or loss__ basis for allowance of depreciation and depletion________________ _ distribution by corporations_______ _ additional items excluded from gross income _____________________ _ definition of "net loss," and allow- ances for____________________ _ loss on sale of stock or securities ___ _ income from sources within the United States______________________ _ without the United States__. ___ _ _ partly within and partly without the United States____________ _ unlimited deduction for charitable, etc' l contributions____________ _ credits for tax of foreign countries, possessions of the United States_ payments under Act of 1926 ______ _ consolidated returns of corporations_ returns from fiduciaries ___________ _ withholding tax at source _________ _ payment of corporation twc at source_ penalties________________________ _ closinfr of taxable year by Commie- moner ______________________ _ information at source_____________ _ by corporations________________ _ returns of brokers________________ _ collection of foreign items_________ _ tax on estates and trusts__________ _ partnerships not taxable __________ _ tax on iLcome of partners from __ _ returns of, to be made__________ _ tax on life insurance companies____ _ insJrm:::!fTarmstroBot (talk) _01:34, 25 September 2010 (UTC)_ mutual insurance companies other than life ____________________ _ tax on nonresident alien individuals_ foreign corporations____________ _ income from sources within p0sses- sions of the United States_____ _ China Trade Act corporations_____ _ assessment and collection of defi- ciencies_____________________ _ jeopardy assessments___________ _ bankruptcy and receiverships____ _ limitations on _________________ _ suspension of running of statute of limitations __________________ _ interest, and additions to the tax___ _ claims against transferees and fidu- ciaries______________________ _ overpayments___________________ _ TITLJI n. IfISCELLANEOUB TAXES________ _ Estate Tax, deduction in case of non- resident decedents ___________ _ suspension of statute of limitations__ in transferees or fiduciary cases__ _ credit of gift tax _________________ _ INDEX. Paae. 811 812 812 814 815 815 816 818 821 822 823 825 826 826 827 828 828 829 830 831 833 833 835 835 836 836 837 837 838 838 840 840 842 842 844 846 847 849 850 851 852 854 856 856 857 857 860 861 862 862 862 863 863 BeIIm~ Act oj 19'5-Continued. Tax on Admission and Dues_________ _ ExcbeTaxes ______________________ _ automobile tax repealed __________ _ refund to manufacturer, producer, or importer_________________ _ refund to vendee_______________ _ refund of automobile accessories tax, conditions_______________ _ cigar packages provisions ___________ _ Special Taxes______________________ _ tax on use of foreign buUt boats re~led _____________________ _ narcotic license tax_______________ _ Stamp Taxes ______________________ _ exemption of stock, etc., of agricul- tural cooperative associations__ _ steamship tickets ________________ _ sales at post office________________ _ Liquor Tax _______________________ _ tax on still wines_________________ _ grape brandy, etc., used in fortifying_ cereal beverages, repealed _________ _ TITLII W. AMENDMENTS TO 1112S INCOME TAX ________________________ _ suspension of running of statute of limi- tations applicable to deficiencies of affiliated corporations ______ _ extension of time for payment of de- ficiencies ____________________ _ request for prompt assessment byexec- utor, etc ____________________ _ suspension of running of statute of limi- . tations in deficiency proceedings_ in transferee c&seS ________________ _ waivers after expiration of period of limitation___________________ _ assessment at any time on consent of Commissioner &Ild taxpayer___ _ collection of tax by distraint; time limit extended by agreement___ _ agreements for extension valid, if en- teredinto before January 1,1921_ validity of prior waivers not affected_ on finding of Board of overpayment and no deficiency amount to be de- termined by Board___________ _ time limit for credit or refund _____ _ TITLlD IV. ADMINISTRATIVE PROVISIONS__ _ Board of Tax Appeals, procedure ____ _ assignment into diVISions, hearings and determination by ________ _ report of division the report of Board, unless reviewed ______________ _ deficiency established, if Board dis- miss petition for redetermina- tion________________________ _ date of decision __________________ _ decision of no deficiency, if aSsess- ment barred by limitation ____ ~ prior findings continue as prima facie evidence ____________________ _ procedure on hearings; decisions to be made by a member________ _ proceedings opened to the public; stenographically reported _____ _ rules and practice to be observed__ in fraudulent intent to avoid tax, burden of proof on Com- missioner ___________________ _ effect of mailed notices _________ _ to report in writing of its findings __ _ in transferee proceedings Commis- sioner to show liability of trans- feree _______________________ _ Paae. 863 865 865 865 865 866 866 867 867 867 867 867 867 867 868 868 868 868 869 869 869 869 870 870 870 870 870 870 871 871 871 871 871 871 871 871 872 872 872 872 872 872 872 872 872 872

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