Page:United States Statutes at Large Volume 52.djvu/1650

 1614 INDEX Income Tax-Continued. Pagi Railroad corporations, consolidated re- turns - 508 Rates oftax - 452,48( Receiverships, assessment of taxes- 53E Interest on unpaid portion of claim_ _ 542 Refunds and credits . 544 Removal of property or departure from United States, additions to tax _ --. 543 Returns- Brokers - 516 Consolidated, railroad corporations-- 508 Corporations -- _---_--_ 476 Examination of, and determination of tax 479 Failure to file- 540 Fiduciary 510 Foreign corporations --- 531 Foreign personal holding companies, information  516, 551 Individuals  - 476 Nonresident aliens - 529 Partnerships-- 522 Period of less than 12 months -_ _ -- - 475 Publicity of -- 478 Records and special 477 Time and place for filing --- 477 Time extended for payment of tax shown on- 542 Revocable trusts- - 519 Rules and regulations --- 480 Securities and Exchange Commission, exchanges and distributions in obedience to orders of . 553 Definitions -.- - 556 Gain or loss, basis for determiining -. 555 Nonrecognition of-- 553 Sources from within United States, income from 503 Special classes of taxpayers -- 452 Stock or securities, loss from wash sales of-- ___ -- -- -- - 503 Surplus, surtax on corporations im- properly accumulating --- 483 Surtax- Corporations improperly accumulat- ing surplus --- 483 Individuals--- 453 Personal holding companies - 557 Taxable year, closing of, by Commis- sioner-- 513 Taxes in lieu of taxes under 1936 Act - - 480 Taxes of foreign countries and posses- sions of the United States, credits against tax- 472 Taxes withheld at source, credit against tax .-- -- .-- --- -- --- -- 472 Taxpayers, special classes of-- 452 Transferees- Claims against-.-- 543 Transferred assets 543 Income Tax-Continued. Page Trust companies -- _- 484 Trusts. See Estates and trusts, this title. Unlimited deduction for charitable and other contributions -- 506 Wash sales of stock or securities, loss from--- 503 Withholding of tax at source -- 511 Income Tax Cases, mitigation of effect of limitation and other provisions in 581 Independent Offices: Appropriation for- American Battle Monuments Com- mission__________ --- _ 411 Audited claims- 95, 101, 1156, 1160 Board of Tax Appeals-- 412 Census of partial employment, unem- ployment, and occupations - 1115 Central Statistical Board - _ 412 Chickamauga, Lookout Mountain, Chattanooga, and Missionary Ridge, Commission for com- memoration of Battles of -- 1116 Civilian Conservation Corps 414 Civil Service Commission -- __--- 412, 1116 Commodity Credit Corporation-_ 430, 1116 District of Columbia Alley Dwelling Authority 414 Electric Home and Farm Authority__ 431 Employees' Compensation Commis- sion _.-- 414 Executive Office--- 411 Executive Mansion and grounds, maintenance, etc --- 411 President and Vice President, com- pensation--. 411 Export-Import Bank of Washington_ 431 Federal Communications Commis- sion - 416 Federal Emergency Administration of Public Works- _- -- - -- - -- - 434 Federal Home Loan Bank Board - -- 431 Federal Housing Administration 433 Federal Power Commission - 416, 1116 Federal Savings and Loan Insurance Corporation --- 433 Federal Trade Commission _ 417 Foreign-service pay adjustment - 417 General Accounting Office _ _- - - - 417 Home Owners' Loan Corporation --- 432 Interstate Commerce Commission-- 86, 418 Lake Erie, Battle of, commission to prepare celebration of anniver- sary of --- --- 1117 Maritime Commission - 1119 Federal Ship Mortgage Insurance Fund-- 1119 Maritime Labor Board 1117 National Advisory Committee for Aeronantic__s _ _- 420 - --- ___ - --- --- -- --

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