Page:United States Statutes at Large Volume 53 Part 1.djvu/725

 ccxx INDEX Income Tax-Continued. Nonpayment, additions to the tax in case of--- § 294 Nonresident alien individuals. See also Aliens, this title. Allowance of deductions and credits § 215 Credits against net income..- § 214 Credits against tax -- § 216 Deductions - § 213 Gross income---§ 212 Partnerships § 219 Payment of tax § 218 Returns § 217 Tax on --- § 211 Nonresident foreign corporations, tax on § 231 (a) Normal tax on individuals--- § 11 Officers and employees, information returns by corporations as to com- pensation in excess of $75,000 § 148 (f) Oil properties, sale of, rate of tax on § 105 Withholding of tax at source § 143 (b) Oil wells, percentage depletion for § 114 (b) Overpayments- Installment § 321 Refunds and credits -- § 322 Paid-in surplus, basis of property ac- quired by corporation as- § 113 (a) Partnerships- Basis of property acquired by § 113 (a) Different taxable years of partner and partnership- § 188 Earned income-- § 185 Net income, computation of - - § 183 Credits against --- § 184 Nonresident alien individuals- § 219 Partners, tax of -- 182 Partnership not taxable-- § 181 Returns § 187 Taxes of foreign countries and posses- sions of the United States_ § 186 Payment of tax § 56 Closing by Commissioner of taxable year--- § 146 Corporation income tax, at source § 144 Foreign corporations- § 236 Nonresident alien individuals - § 218 Penalties --- § 145 Time extended for, shown on return, interest rate- § 295 Withholding, at source § 143 Page 88 77 77 77 76 76 78 77 77 75 78 5 65 36 61 45 91 91 42 43 71 70 70 70 78 69 69 70 70 31 63 62 79 77 62 89 60 Income Tax-Continued. Penalties- Information, failure to submit re- quired -- § 145 (a) Returns, failure to file § 145 (a) Tax, failure to pay § 145 (a) Pension trusts, deduction from gross income of amounts transferred in connection with _ §23(p) Personal holding companies- Administrative provisions § 508 Deficiency dividends-credits and re- funds--- § 506 Definition. .- § 501 Foreign. See Foreign personal hold- ing companies, this title. Income § 502 Liquidation of, extension of time for payment-- § 56 (c) Meaning of terms used--- § 507 Publicity of returns-- § 511 Stock ownership- § 503 Subchapter A net income, computa- tion--- § 505 Surplus, improper accumulation of § 509 Surtax on-..

-- § 500 Undistributed subchapter A net in- come--- § 504 Personal service corporations, distribu- tions by § 115 (e) Personal services, compensation for, when treated as gross income from sources in the United States § 119 (a) Political subdivisions- Bridges to be acquired by, exclusion of proceeds from gross income; conditions § 116 (e) Exclusion of income of, from gross income-- §§ 22 (b), 116 (d) Possessions of the United States- Citizens of.- § 252 Corporations deriving large portion of gross income from sources within, rate of tax on §§ 14 (d), 251 Income from sources within--- § 251 Taxes of, credits against tax §§ 31, 131 Profits, information returns by corpo- rations as to accumulated_ § 148 (c) Property, claims against United States involving acquisition of, rate of tax on amounts received --- § 106 Provisions, classification of--- § 3 Publicity of returns § 55 Railroad corporations, consolidated re- turns by- 6 141 Page 62 62 62 15 111 108 104 105 31 111 111 106 108 111 104 107 47 54 49 1 l1 149 80 79 79 {24 156 65 36 4 29 -- -- --- - - -

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