Page:United States Statutes at Large Volume 52.djvu/1649

 INDEX Income Tax-Continued. Page Holding companies, foreign personal_ - 545 Holding companies, personal - 557 Income from sources within United States - 503 Individuals- Credits against net income - 466 Normal tax -- 452 Returns - 476 Surtax - 453 Information at source--- 515 Information by corporations - 515 Installments, overpayment of- 544 Insurance companies--- 522 Foreign - 531 Gross income, computation - 526 Life insurance companies--- 522 Gross income--- 523 Net income- 523 Mutual, other than life --- 526 Other than life or mutual --- 524 Taxes of foreign countries and pos- sessions of United States --- 526 Interest accruing after Oct. 24, 1933, and before Aug. 30, 1935, on de- linquent, computation--- 583 Interest and additions to tax--- 540 Bankruptcy and receiverships --- 542 Deficiencies- Additions to tax in case of 541 Interest on -- 541 Time extended for payment -- 542 Failure to file return--- 540 Jeopardy assessments, interest in case of -- 542 Nonpayment, additions to tax in case of--- 541 Removal of property or departure from United States 543 Time extended for payment of tax shown on returns - 542 Inventories to determine income - 459 Investment companies, mutual 552 Items not deductible- 464 Jeopardy assessments --- 537 Interest in case of- 542 Laws made applicable--- 480 Life insurance companies 522 Loss from wash sales of stock or securi- ties-- 503 Mutual insurance companies other than life--- 526 Mutual investment companies 552 Definition 552 Tax on --- 553 Net income- Computation--- 457,484 Credits against- China Trade Act Corporations --- 533 Corporations 467 I A -- A .-. t, 518I Estates anu truaoo- .-- -- -- --- -- -- -- . 1613 Income Tax-Continued. Page Net income-Continued. Credits against-Continued. Individuals- 466 Non-resident aliens -- 529 Partnerships 521 Definition 457 Estates and trusts, computation 517 Life insurance companies--- 523 Nonpayment, additions to tax in case of_ 541 Non-resident aliens- Credits against net income - 529 Credits against tax --- 529 Deductions _ - -- -- --- 528 Deductions and credits, allowance of_ 529 Gross income - 528 Partnerships --- -- 530 Payment of tax--- 530 Returns - 529 Tax on -- 527 Normal tax on individuals --- 452 Oil properties, tax on sale of-- 484 Overpayments- Installments - 544 Refunds and credits-- - 473, 544 Partnerships--- 521 Credits against net income - 521 Different taxable years of partner and partnership--- 522 Earned income --- 522 Income, computation-- 521 Nonresident members -- -- 530 Partners, tax of--- 521 Partnership not taxable 521 Returns - 522 Taxes of foreign countries and posses- sions of United States - 522 Payment of tax--- 478,508 Foreign corporations 513, 531 Nonresident aliens- 530 Time extended for, shown on return - 542 Penalties- --- .480,513,552 Personal holding companies --- 557 Administrative provisions -- 564 Deficiency dividends-credits and re- funds 561 Definition --- 557 Foreign---. 516, 545 Income -- 558 Meaning of terms used- 564 Stock ownership-- 559 Surplus, improper accumulation of -- 564 Surtax on --- 557 Title IA net income -- 561 Undistributed Title IA net income -- 560 Possessions of the United States-- Citizens of --- 533 Credits against taxes of 472 Income from sources within --- 532 Taxes of, allowance of credit. __ 506, 519, 526 Publicity of returns _--- 478

�