Page:United States Statutes at Large Volume 53 Part 1.djvu/720

 INDEX Income Tax-Continued. Charitable corporations, exemption from taxation of certain _- - - -- - § 101 China Trade Act corporations- Affiliation - § 264 Consolidated returns, not deemed affiliated for purpose of filing § 141 (f) Credit against net income § 262 Credits against the tax--- § 263 Dividends from, exclusion of, from gross income-- § 22 (b) Dividends to residents of China, ex- clusion from gross income § 116(f) Tax on -- §14(d) Taxation in general-- --- § 261 Civic leagues, etc., exemption from taxation of certain --- § 101 Claims against transferees and fiducia- ries-- Claims against United States involving acquisition of property, rate of tax on amounts received--- § 106 Classes of taxpayers, special -- § 4 Classification of provisions --- § 3 Clubs, exemption from taxation of cer- tain § 101 Coal mines, percentage depletion for § 114 (b) Collection- Foreign items, license requirement for engaging in- § 150 Limitations on-- § 275 Collection and payment of tax, penalty for failure § 145 (b) Common trust funds -- § 169 Congressional committees, inspection of returns by- § 55 (d) Consent dividends credit § 28 Consolidated returns, railroad corpora- tions- § 141 Contiguous countries, tax on residents of - § 211 (a) Contracts. See Navy contracts, excess profits on, this title. Contributions, charitable, deduction from gross income- Corporations- § 23 (a), (q) Individuals --- 5§ 23 (o), 120 Cooperative banks, exemption from taxation of certain - §101 Cooperative organizations, exemption from taxation of certain--- § 101 Copies of returns, penalty for failure to file - §54(d) Corporations- Affiliation, basis of property acquired during- - 113 (a) Page 33 82 59 81 82 11 50 9 81 33 90 36 4 4 33 45 65 86 63 68 30 21 58 75 12 115 14 156 33 33 28 42 Income Tax-Continued. Corporations-Continued. China Trade Act. See China Trade Act corporations, this title. Consent dividends credit - § 28 Corporate taxes effective for two tax- able years -- §15 Distributions by- § 115 Dividends paid credit - § 27 Dividends paid on certain preferred stock of certain, deduction from gross income § 121 Foreign. See Foreign corporations, this title. Inspection of returns by- Congressional committees- § 55 (d) Shareholders-- §55 (c) States--- - §55(b) Liquidation- Closing of taxable year by Commis- sioner 146 (a) Distributions in-. --- - § 115 (c) Property received by corporation on complete liquidation of another, basis of--- 1 113 (a) Net income, credits against. -- §26 Paid-in surplus, basis of property acquired as - 113 (a) Personal service, distributions by 1 115 (e) Railroad, consolidated returns by §141 Reorganization, property transferred to, in connection with, basis of -. .. §113 (a) Returns --- - 1-52 Consolidated, of railroad corpora- tions -- .. §-- -- 141 Information -. § 148 Inspection of, by- Congressionalcommittees§ 55 (d) Shareholders- §55 (c) States-- §55 (b) Securities and Exchange Commission, exchanges and distributions in obedience to orders of- .. --. ---. Stock, basis of property acquired by issuance of-- §113 (a) Stock dividends-- 115 (f) Tax on- Exemptions from-- § 101 In general - 13 Special classes- § 14 Surtax on, improperly accumulating surplus--- §102 Covenant bonds, tax-free, withholding of tax at source -- 143 (a) Credits against net income- China Trade Act corporations- § 262 Corporations 26 CCXV Page 21 9 46 19 56 30 29 29 63 46 43 18 42 47 58 41 27 58 65 30 29 29 99 42 47 33 7 8 35 60 81 18 --

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