Page:United States Statutes at Large Volume 53 Part 1.djvu/726

 INDEX Income Tax-Continued. Rates of tax- Acquisition of property, claims against United States involving - § 106 Banks and trust companies -_ § 104 Corporate taxes effective for two tax- able years--- § 15 Corporations- Exemptions from tax on --- § 101 In general §13 Special classes §14 Surtax on, improperly accumulat- ing surplus § 102 Excess-profits tax --- § 600 Foreign corporations--- § 14 (e) Foreign countries, citizens and cor- porations of certain -- § 103 Individuals- Normal tax--- §11 Surtax §- §12 Oil or gas properties, sale of__ - § 105 Raw materials, inventories of, to deter- mine income § 22 (d) Real-estate boards, exemption from tax- ation of certain--- § 101 Real property, income from sale of, treated as gross income from sources in United States--- § 119 (a) Receipts by collector upon request §56(h) Receivership, tax on corporations in §13 (e) Receiverships- Deficiencies, assessment and collec- tion--- §274 Interest on unpaid portion-- § 298 Records and special returns -- § 54 Refunds and credits arising from over- payments § 322 Religious corporations, exemption from taxation of certain - § 101 Removal of property from the United States, closing by Commissioner of taxable year -- § 146 (a) Rental-housing corporations, tax on §13 (g) Rentals, gross income from sources in the United States, when so treated § 119 (a) Reorganization, property transferred to corporation in connection with, basis of-- § 113 (a) Resident foreign corporations, tax on § 231 (b) Returns- Brokers -- § 149 Copies, penalty for failure to file §54(d) Page 36 36 9 33 7 8 35 111 9 36 5 5 36 11 33 54 32 8 86 89 28 91 33 135 63 8 54 41 78 65 2s Income Tax-Continued. Returns-Continued. Corporations--§- §52 Information § 148 Examination of, and determination of tax -- §57 Failure to file, interest and additions to tax- § 291 False, or no return § 276 (a) Fiduciaries- § 142 Filing, time and place for - §53 Foreign corporations- § 235 Foreign items, persons engaged in col- lection of--- § 150 Foreign personal holding companies, information, by- Officers and directors- § 338 Shareholders § 339 Individuals- § 51 Information at source § 147 Inspection by- Congressional committees- § 55 (d) Shareholders -- §55 (c) Disclosure of information by, penalty for--- § 55 (f) States-- - §55(b) Disclosure of information by em- ployees, penalty for- § 55 (f) Liability to tax, returns to determine § 54(b) Nonresident alien individuals-- § 217 Partnerships -- § 187 Penalties--- --- § 145 Period of less than twelve months §47 Publicity of --- §55 Railroad corporations, consolidated § 141 Records and special --- --- 54 Tax shown on- Nonpayment, additions in case of § 294 (a) Time extended for payment of tax, interest rate - §295 Withholding of tax at source-- § 143 Revocable trusts- § 166 Royalties, gross income from sources in the United States, when so treated--- § 119 (a) Rules and regulations for enforce- ment- --- - 62 Scientific corporations, exemption from taxation of certain- § 101 Secretary of State, certification by, of names of foreign governments granting exemption to employees of United States Government Page 27 65 32 88 87 60 28 79 65 97 98 27 64 30 29 31 29 30 28 77 70 62 26 29 58 28 88 89 60 68 54 32 33 CCXXI TV
 * 116 (h)

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