Page:United States Statutes at Large Volume 68A.djvu/4

 IV

INTERNAL REVENUE CODE OF 1954

SuBTrTr;E F. Procedure and Administration—Continued C H A P T E R 73. Bonds

CHAPTER CHAPTER CHAPTER CHAPTER CHAPTER

74. 75. 76. 77. 78.



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Closing Agreements and CompromisesCrimes, Other Offenses, and Forfeitures Judicial Proceedings Miscellaneous Provisions ^ Discovery of Liability and Enforcement of Title

C H A P T E R 79. Definitions

C H A P T E R 80. SUBTITLE G. The C H A P T E R 91. C H A P T E R 92.

General Rules Joint Committee on I n t e r n a l Revenue Taxation Organization and Membership of the Joint Committee. Powers and Duties of the Joint Committee

847

849 851 873 895 901 911

915 925 925 927

SUBTITLE A—INCOME TAXES C H A P T E R 1. N o r m a l Taxes and Surtaxes. SUBCHAPTER A. Determination of tax liability. Part I. T a x on individuals. Sec. 1. T a x imposed Sec. 2. T a x in case of joint r e t u r n or return of surviving spouse Sec. 3. Optional tax if adjusted gross income is less than $5,000 __-. Seo. 4. Rules for optional tax Sec. 5. Cross references relating to tax on individualsP a r t II. T a x on corporations. Sec. 11. T a x imposed Sec. 12. Cross references relating to tax on corporations Part III. Changes in rates during a taxable year. Sec. 21. Effect of changes Part IV. Credits against tax. Sec. 3 1. T a x withheld on wages Sec. 32, T a x withheld a t source on nonresident aliens and foreign corporations and on tax-free covenant bonds Sec. 33. Taxes of foreign countries and possessions of the United States '. Sec. 34. Dividends received by individuals Sec. 35. Partially tax-exempt interest received by individuals Sec. 36. Credits not allowed to individuals paying o p tional tax or taking standard deduction Sec. 37. Retirement income Sec. 38. Overpayments of tax SUBCHAPTER B. C o m p u t a t i o n of taxable income. Part I. Definition of gross income, adjusted gross income, and taxable income. Sec. 6 1. Gross income defined Sec. 62. Adjusted gross income defined Sec. 6 3. Taxable income defined Part II. Items specifically included in gross income. Sec. 7 1. Alimony and s e p a r a t e m a i n t e n a n c e payments. Sec. 72. Annuities; certain proceeds of endowment and life insurance contracts Sec. 73. Services of child . Sec. 74. Prizes and awards Sec. 75. Dealers in tax-exempt securities — __ Sec. 76. Mortgages m a d e or obligations issued by joint-stock land b a n k s Sec. 77. C o m m o d i t y credit loans Part III. Items specifically excluded from gross income. Sec. 101. Certain death payments Sec. 102. Gifts and inheritances _-Sec. 103. Interest on certain governmental obligations-_ Sec. 104. Compensation for injuries or sickness.-

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