\ 2275\ woo I"(·(){[}(*‘ Q; 1 I"l_><‘i11 ·’ K _ _ _ · Amon t of tax of fiscal year vvith dii1’erent rates,. _ p, 812, § 938; p. 1979, § 938 __ Change from calendar year and vice versa, computation of net income, p. 822, § 968 . . Change of accounting period to calendar year, effect · on computation of net income, p. 815, § 953 (c); _ pQ 1981, §_§ (c),953‘·a; p. 1989, § 968 .1)ennition, p._809, § 931 (a) ; p. 1975, § 931 (a) . °Deduction and withholding of tax at sonrce, p. 824, s‘ 989 _ F Foreign corporations, earnings of foreign vessel owned by- foreign corporations,‘exemptl’on from_ tax, `p. 816, § 954 (58) ; D- 1982. 5 954 (118) U - _ Fraternal. societies, exemption .£4·_om` tax, p. 822, § 982 _ t3) : n-1990.5 982‘»(3) ‘ Gains and”.loss¢§—" ( · · s _ . Amount of gain or loss recognized, lp. 810, § 934 (a) ; p.·1976_, § 934 (a) . ·‘ · v .. Apportionment in caseof partnerships, estates, and Q trusts, p. 813, § 939 (8e) ; p. 1979, § 939·(8e) _ Basis for: determining gain or loss, p. 811. S 935; .·p.1977,§_935· . _ .. " “(Japita`l deductions," definition, p. 813, § 939 (3) ;_ p. 1979, § 939 (3) _ J * “Capital,gain," definition; p. 813, § 939 (1); pr 1979, §939(1) V __ · ,* _ “Capital loss," deiinition,.p. 813, § 939 (2); p. 1979, S 939 (2) ‘ ~‘ _ "Uapital net"gain," vdeiinition, p. 813..}.939 (5); ‘p. 1979, § 939 (2) » . . , o ` ".Capltal net `loss," dednltion, of 813, § 939 (6) ;.p. 1979, ` §939(6)._’. `._ · · `Dcduction ot loss sustained ln' computing net income
- . of corporation, p. 823, { 986 _(4, 5); p. 1991;} 986
. (4,5) . ` —. · t · Gain or loss not recognized, p. 810..5 934; p. 1976, Liquidation ot. corporations, p. 809, § 932 (c, d, e).; p. 1975,§932_(c,d, e) ·, It . l °; . Net lossu. determination, p. 812. 5 937 ;· p. 1978, § 937 “0rdinary deductions," deanition, ‘p.‘ 813, § 939 (4); `·p.1979,§W(4) .' ._ A Sale or exchange of property, computation of gain or' . loss; p. 810, l 933; p. 1975, § 933 · — e `Gns wells, allowance for depletion ln computing net incoxne ol, p. 817, { 955 (a9) ; p. 824, § 986 (8); p. 1983, $955 (a9) ; p. 1991,1 986 (8) _ ° ` Gifts _' 9 _. · ~ i Deduction in computing net income of giver, p. 817, 9 .§.955_(a10)'; p. 1983, Q 955 (a10) Exemption {rom tax, p. 815, 5 954 (,113) $ D- 1982. I 954 _ (b3) - ‘ ` Gross income A(*C1d8l1[»1BS\\l'8_llC& money}, p. 816, § (116) ; p. 1982, 5%.954 (b9.). _" `_ I. . Bequests, p.-815, 5 am (bs) : p. 1982, s 054 (b3) , China trade act corporation dividends, p. 816, °$ 954 (b13): D. 1983, 5 954 (b13)- _ I . Citiaens or domestic corporations fuldlllng certain conditions, p. 829. § ioao; p. 1997, l 1030 . Qorporate incomes, p. 8%, { 985: p. 1990, § 985 Damagm received for personal injurieo. p. 816, £954(b9);D.1982.§954.(b9) · . _ Derlsoé, p. 815, § 95~1.(b3); p. 1982. S 954 (b8)
X Lncorne Tax-~Contim1ed Gross income——Continned ' Dividends or interests from domestic building and loan _ associations, p. 816, § 954 (b10) ; p. 1982, § 954 (b10) · . -‘ Earnings of foreign vessels owned by nonresitlrmt or aliens or foreigncorporations, »· p. ,816,Y§ 954 (b8); p. 1982, § 954 (_b8) ° . . Family allotments and allowances to veterans of- l\’m·ld War, p. 816, § 954 (b9) 8 ` Foreign governments, interest on investments in United ·‘ States, `.p. 815, §‘954 '(b5) ; p..1982, § 954 (b5)` Gains and profits as part of gross income, p. 815, §.-954 (a) ; p. 1981, §·.954 (a) · " ’oins, p. sis, 5 954 (b3) ; p. 1ss2,—5 em (b3) · Health insurance money, exemption from tax, p. 815, ._§ 954 (b6) ; p. 1982, §, 954 (b6) · . . Income_accruing‘t9 States and Territories, etc., p. 816, §954 (b7);p._1982,‘§954 (b7)_ ‘, ~ ~ ` ,Income on property acquired by bequests, etc., p. -815, ·§ 954 (D3)/:9,1982. 5 954 (93) Inheritances, p. 815, § 954 (b3) ; p. 1982, § 954 (b3) Insurance companies other than life and mutual, p. 826. §.1006;p. 1994,,§ 1006 ·_ `» — Interest on Government, State, and municipal obligations, p. 815,;§` 954 (b4) ;-p. __1918, § not (b4)_ Items constituting gross income, p. 815, § 954; p. 1981, § 954 l _’ ° s _. - ‘ — i Items not included, p. 815, § 954 (b) ; p. 1982, § 954 (b-) Legacies, p. 815, §_954 (53); p. 1982, § 954 (b3) Life insurance companies, p. 826, {1003; p. 1993, § 1003 Lite insurance money, p. 815, § 954 (51); p. 1982,. . 5.954 (b1)_ ‘ _ _ .
Lite insurance premiums returned to insured, p. 815;
§ 954 (b2`) ; p. 19%. § 954 (52) Y · Minister of gospel, rental of dwelling, house furnished -‘ as part ofcoinpensation, p. 816, -§ 954 (b11} ;°`p. 1982. ·§954(b11). y , .9* Nonresident aliens, gross income from source within United States, p. 818, § 958; pl 1985, §. 958 -7-- receipts from sources within United States, p. 816. §954·(¢)?B.198¥$»§954_(¢). · . ` p .0Hice‘rs‘and employees of Government, salaries as part ofgross income, p. 815, § 954‘·(a) ;ip. 1981, § 954 (u) Pensions for military or naval service, p. 816, § 954 · (59) ; p. 19&, {954 (b9) ·` Z . , President of United States, salary as part of gross in!. come, p. 815, { 954'(a) ; p._ 1981, Q esi (a) . Public utility operating. under contract with State, territory, etc., income derived from, p. 816, 5 954 [ (b7);p.1982,§954‘(b7) _ _ Salaries and wwe as part `ot gross income, p. 815, “ . 5.954 (ul : rr. 1991. 5 954 (si Shipo€vners’ mutual? protection and indemnity, receipts ` of, p. 816, $954 (512); p.1,982, § 954 (512) - ` , · Workmeirs compensation money, p. 816, § 954 (blib 2 n- ‘ 1982; 5 954 (b6) . - . . Holding companies; exemption from tar, p. 823, Q 982 (12; ` H01‘tiClli[ill’&i“ organizations exemptirom `tax, p. 822, § 982 , ·(1):t>·1_990. §982 (*1) ·’ { . Incomes _ . ·· _ l · See also`Corporate incomes. sgxpra; Earned net income, { ‘ supra; Gross income, supra; Individual income.s. g infra; Net income. of corporations, infra; Net income of indiriduals, infra - · _`_· ‘ I Earned ixiebmeqlednition, p. 813, § 949 (a1)~ ;~ p. 1980, S 940 (nl). ·; c
