Individual Income Tax Provisions of the Internal Revenue Code (second Edition), Applicable to Taxable Years Beginning in 1944 Or Later: Compile for the Use of ... by Members of Its Staff

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Contents

Witness fees
159
Provisions of special application to divisions
160
Provisions of special application to transferees
161
PART IIIMISCELLANEOUS PROVISIONS Sec 1133 Fee for transcript of record
162
Courts of review
163
Petition for review
164
SUBTITLE BMISCELLANEOUS TAXES CHAPTER 9EMPLOYMENT TAXES SUBCHAPTER DCOLLECTION OF INCOME TAX AT SOURCE ...
165
Income tax collected at source
166
Liability for tax
178
Penalties
179
SUBCHAPTER EGeneral PROVISIONS Sec 1630 Verification of returns etc __
180
SUBTITLE DGENERAL ADMINISTRATIVE PROVISIONS CHAPTER 34INFORMATION AND RETURNS SUBCHAPTER ADISCOVERY OF T...
181
SUBCHAPTER BDETERMINATION OF TAX LIABILITY Sec 3612 Returns executed by Commissioner or collector
182
Summons from collector to produce books and give testimony
183
Penalties
184
Payment by United States notes and certificates of indebted
190
PART IIDISTRAINT ON REAL ESTATE
196
PART IIIGENERAL PROVISIONS Page Sec 3710 Surrender of property subject to distraint
199
Period of limitation upon distraint__
200
Suits for taxes_
201
Disposition of judgments and moneys recovered_
202
SUBCHAPTER FCLOSING AGREEMENTS and COMPROMISES Sec 3760 Closing agreements
203
Penalties
204
Authority to make abatements credits and refunds____
205
Suits for refund
206
Refunds after periods of limitation_
207
Credits after periods of limitation_
208
Prohibition of administrative review of Commissioners decisions
209
Interest on delinquent taxes__
210
Income from obligations and mortgages issued by jointstock land banks
212
Separability clause
215
Mitigation of effect of renegotiation of war contracts or dis allowance of reimbursement
220
SUBTITLE EPERSONNEL CHAPTER 41COLLECTORS OF INTERNAL REVENUE SUBCHAPTER DCOVERING OF COLLECTIONS INTO THE...
225
Internal Revenue Code provisions referred to but not in cluded in the retained text
227
Table of current amendments to the individual income tax and related provisions of the Internal Revenue Code
249
Index
255

Common terms and phrases

Popular passages

Page 23 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Page 45 - ... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
Page 31 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 35 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for 'stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
Page 106 - ... engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
Page 38 - Is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its...
Page 111 - Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court.
Page 44 - If the property was acquired, after February 28. 1913, upon an exchange described In section 112 (b) to (e). Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer and Increased In the amount of gain or decreased In the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year In which the exchange was made.
Page 35 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization...
Page 37 - ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.

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