Page:United States Statutes at Large Volume 49 Part 1.djvu/2163

 INDEX. lxxvii Income Tax-Continued. Page. 1653 1678 - Normal tax, individuals _____________ _ Oil pl"Operties, sale oL ______________ _ Overpaymen ts- Installments __________________ - __ Refunds and credits______________ _ partnerships- Computation of income ___________ _ Credits against net income ________ _ Earned in come ________________ - __ Partnership not taxable ___________ _ Returns__________ - - - - - - - _- ___ --- Taxahle years, partner and partner- ship________________________ _ Taxes of foreign countries and posses- sions of the United States _____ _ Tax of partners________________ - - - Payment of tax____________________ _ Foreign corporations ___________ - __ Nonresident aliens _______________ _ Time extended for, shown on return_ Penalties ________________________ - - - Period of assessment and collection of 1730 1731 1709 1709 1709 1709 1709 1710 1709 1709 1672 1718 1716 1728 1703 defi ciencies ___ _______ __ _ ________ 1725 Personal holding companies, surtax on_ 1020, 1732 Possessions of the United States- Citizens subject to taxation_ _ ______ 1719 Credits against taxes oL _ ______ ___ 1696 Estate and trust taxes_ _ _______ ____ 1708 Ineome from sources within_ ____ __ _ 1718 Publicity of returns ______________ 158, 1671 Railroad corporations, consolidated re- turns__________________________ 1698 Rates of tax ____________________ 1653,1673 Banks and trust companies_ _ ____ __ 1678 Citizens and corporations of certain foreign countries_ __ _____ ______ 1677 Recei verships- Assessment of deficiency __________ _ Interest and additions to tax ______ _ Refunds, overpayments _____________ _ Religious, etc., associations, exemption_ Removal of property or departure from the United States______________ _ Returns- 1725 1729 1731 1675 1729 "Affiliated group" defined___ ___ __ __ 1698 Brokers_ ___ ____ _________ _________ 1705 Common trust funds_ ___ ____ ______ 1708 Consolidated, railroad eorporations_ _ IG98 Corporations__________________ - __ 1670 Examination of, and determination oftax _______________________ 1673 FB,i1ure to file_____ _____ ___________ 1727 Fiduciaries_ __________ ____________ 1700 Foreign corporations_ _ _ _ __________ 1718 Individuals_______________________ 1670 Nonresident aliens_ _ ____ __________ 1716 Pnrtnerships_ _ _ _ __________________ 1709 Period less than 12 months ________ 1668 Income Tax-Continued. Page. Returns--Continued. Publicity oL __________________ 158,1671 Records and speciaL______________ 1671 Time and pla.ce for filing_ _________ 1670 Rules and rc!!:ulations_ _ _ ______ _____ _ 1673 Securitil's, loss from wash sales of _____ 1692 Short title of Act. __________________ 1673 Statute of limitations, suspension of running of, in assessment of defi- ciencies_ ___ _ ______ ___ ________ __ 1726 Stocks or securities, loss from wash sales of _ ______ _ __ ____ _ ______ ___ 1692 Surtax- Accumulations by corporations to evade_______________________ 1676 Personal holding companies_ ____ ___ 1732 Rates on income of individuals_ 1014, 1653 Taxable year, closing by Commissioner _ 1703 Taxes in lieu of taxes under 1934 Act. _ 1673 Taxes of foreign countries and posses- sions of the United States, credit against _ _ __ _______ ___ ______ 1666, 1696 Taxes withheld at source, credit against. _ __________________ 1666, 1700 Taxpayers, special clas&es of _____ __ ___ 1653 Teachers' retirement fund associations, exemption _ _ _ _ _ ______ _ _______ __ 1675 Time extended for payment of- Deficiency _ _ _ __ ___ ______ _ ___ _____ 1728 Tax shown on return______________ 1728 Title, application of. _ __ _ __ _ __ __ _ 1019, 1652 Transferees, claims against_ _ _______ __ 1729 Trust eompanies_ _ ___ ___ ___ ______ __ _ 1677 Deduct.ion for dividends paid on stock owned by United States_ 1696 Trusts. See Estates and trusts. Wash sales of stock or securities, loss from __________________________ 1692 Withholding of tax at source _ _ _ ____ __ 1700 Income Tax Act of 1936. See Income Tax. Income Tax Returns, penalty for failure to file (~opies-- 1199 Independent Offices: Approprintion for- American Battle Monuments Com- mission_ _______ ___ ____ ______ 6, 1168 Board of Tax Appeals ____________ 7, 1169 Central Statistical Board _ _ _ _ ____ __ 1169 Civil Service Commission _________ 7, 1170 Employees' Compensation Commis- sion ________________________ 8,1171 Executive Office _________________ 6, 1168 Compensation, President and Vice President _ __ _____ _________ 6, 1168 Federa.l Communications Commis- sion __ ___ __ ___ ___________ ___ 9, 1171 Federal Home Loan Bank Board____ 10 Federal Power Commission _______ 10, 1172 Federal Trade Commission _______ 10,1172