Page:United States Statutes at Large Volume 68A.djvu/14

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INTERNAL REVENUE CODE OF 195 4

C H A P T E R 1. N o r m a l Taxes and Surtaxes—Continued SUBCHAPTER Q: Readjustment of tax between years and special limitations. Part I. Income a t t r i b u t a b l e to several taxable years. Sec. 1301. Compensation from an employment Sec. 1302. Income from a n invention or artistic w o r k. _ Sec. 1303. Income from back p a y Sec. 1304. Rules applicable to this part Part II. Mitigation of effect of limitations and other provisions. Sec. 1311. Correction of error Sec. 1312. Circumstances of adjustment Sec. 1313. Definitions Sec. 1314. A m o u n t and m e t h o d of adjustment Sec. 1315. Effective date Part III. I n voluntary liquidation and replacement of L I F O inventories. Sec. 1321. I n voluntary liquidation of L I F O inventories, Part IV. War loss recoveries. Sec. 1331. W a r loss recoveries Sec. 1332. Inclusion in gross income of war loss recoveries Sec. 1333. T a x adjustment measured by prior benefits. Sec. 1334. Restoration of value of investments referable to destroyed or seized property Sec. 1335. Election by tax p a y e r for application of section 1333 -___ Sec. 1336. Basis of recovered property Sec. 1337. Applicable rules •. Part V. Claim of right. Sec. 1341. C o m p u t a t i o n of tax where tax p a y e r restores substantial a m o u n t held under claim of right _-_--,. Part VI. Other limitations. Sec. 1346. Recovery of unconstitutional Federal tax e s _. Sec. 1347. Claims against United States involving acquisition of property SUBCHAPTER R. Election of certain partnerships and proprietorships as to taxable s t a t u s. Sec. 1361. Unincorporated business enterprises electing to be taxed as domestic corporations C H A P T E R 2. T a x on Self-Employment Income. Sec. 1401. R a t e of tax Sec. 1402. Definitions Sec. 1403. Miscellaneous provisions C H A P T E R 3. Withholding of T a x on Nonresident Aliens and Foreign Corporations and Tax-Free C o v e n a n t Bonds. SUBCHAPTER A. Nonresident aliens and foreign corporations. Sec. 1441. Withholding of tax on nonresident aliens Sec. 1442. Withholding of tax on foreign corporations. - _ Sec. 1443. Foreign tax-exempt organizations SUBCHAPTER B. Tax-free covenant bonds. Sec. 1451. Tax-free covenant bonds SUBCHAPTER C. Application of withholding provisions. Sec. 1461. R e t u r n and payment of withheld tax Sec. 1462. Withheld tax as credit to recipient of i n c o m e. Sec. 1463. T a x paid by recipient of income Sec. 1464. Refunds and credits with respect to withheld tax Sec. 1465. Definition of withholding agent C H A P T E R 4. Rules Applicable to Recovery of Excessive Profits on Government Contracts. SUBCHAPTER A. Recovery of excessive profits on government contracts. Sec. 1471. Recovery of excessive profits on government contracts SUBCHAPTER B. Mitigation of effect of renegotiation of government contracts. Sec. 1481. Mitigation of effect of renegotiation of government contracts

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