Page:United States Statutes at Large Volume 65.djvu/1224

 CIV

SUBJECT

INDEX

Taxes—Continued. ^^^^ Taxes—Continued. ^^^^ Excess profits tax—Continued. Income tax — C o n t i n u e d. Base period catastrophe 554 Bonds, savings. Series E, retention Credit based on income 557-562, 563 after m a t u r i t y 26 Fiscal year taxpayers, average base Building and loan associations 490, 491 period net income in certain Canal Zone, applicability to U. S. cases 544 employees in, effective date 124 Inadmissible assets— Capital gains and losses 499 Adjustments for changes in case of Carry-over, net operating loss 505 banks 546, 547 Coal royalties 501 Decrease 547, 548 Congress, Members of, removal of tax Election with respect to certain exemption on expense allowances.570 Government obligations 549 Cooperative banks 490,491 Insurance companies, certain, definiCorporations— tion of equity capital for excess Alternative capital gains tax, comprofits tax purposes 387 putation 470 Mining properties, nontaxable income Business income of certain exempt from certain 552 corporations 468 New corporations— China Trade Act corporations, inAverage base period net income 544, come tax due dates, p o s t p o n e d. 569 Collapsible corporations 502 546, 552 Maximum tax for 541-543 Consolidated returns, includible Newspaper operations, consolidation corporation 568 of 554,555 Credits 469 Production or operation, increase in Election as to recognition of gain in capacity for 557 certain corporate liquidations. 493 Regulated public utilities— E x e m p t cooperatives 491 Consolidated returns of 552 Filing of returns for taxable years Credit 552 ending after Mar. 31, 1951, and Strategic minerals 562 before Oct. 1, 1951 471 Technical assistance, payments from Increase 465 foreign sources for 543 Reorganization, distribution of Television broadcasting c o m p a n i e s. _ 5 5 5 stock on 493 Surtax 468, 493 557 Time extension for filing certain Total assets, defined 551 income-tax returns; limitation. 322 War production, transition from and Western Hemisphere Trade Corpoincrease in peacetime c a p a c i t y -. 553 rations, credits 470 Foreign trade zones, articles imported Crops, sale or exchange of land with from 539 unharvested crop 500 Fountain and ball point pens 536 Dependents, gross income of, increase Gasoline, increase 536 Gift taxes— in exemption 487 Dividends from certain foreign corpoPowers of appointment 93 rations, credit for 487 U. S. bonds held by certain nonresiEducational organizations, certain, dent aliens 566 deduction with respect to certain Income tax — unrelated business net income 518 Alaska railroads, additional tax on, Employee, definition of 516 appropriation for 184 Employees' termination payments 504 Armed forces— Employees' trusts 507 Abatement for certain members Excess profits. See Excess profits upon death 507 tax, this title. Exclusion of compensation of cerExemptions, certain educational ortain members from gross inganizations or hospitals, for prior come 484 taxable years 562, 563 Trusts, certain, a b a t e m e n t of tax Family partnerships 511 on, for members dying in Federal Savings and Loan Associaservice 517 tion 490, 491 Assessment and collection of defiForeign corporations, credit for taxes ciencies, period of limitation, of 506 involuntary conversion 735

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