1614 INDEX Income Tax-Continued. Pagi Railroad corporations, consolidated re- turns ------------------------- 508 Rates oftax --------------------- 452,48( Receiverships, assessment of taxes----- 53E Interest on unpaid portion of claim_ _ 542 Refunds and credits .---------------- 544 Removal of property or departure from United States, additions to tax _ --. 543 Returns- Brokers ------------------------- 516 Consolidated, railroad corporations-- 508 Corporations -- _---_----------_ 476 Examination of, and determination of tax------------------------ 479 Failure to file--------------------- 540 Fiduciary ------------------------ 510 Foreign corporations --------------- 531 Foreign personal holding companies, information ---------------- 516, 551 Individuals -------------------- - 476 Nonresident aliens ----------------- 529 Partnerships---------------------- 522 Period of less than 12 months -_ _ -- - 475 Publicity of ---------------------- 478 Records and special---------------- 477 Time and place for filing ----------- 477 Time extended for payment of tax shown on--------------------- 542 Revocable trusts- ----------------- 519 Rules and regulations --------------- 480 Securities and Exchange Commission, exchanges and distributions in obedience to orders of --------. 553 Definitions -------------.- -
556 Gain or loss, basis for determiining - . 555 Nonrecognition of---------- ---- 553 Sources from within United States, income from -------------------- 503 Special classes of taxpayers ---------- 452 Stock or securities, loss from wash sales of-------------- ___ -- -- -- - 503 Surplus, surtax on corporations im- properly accumulating ----------- 483 Surtax- Corporations improperly accumulat- ing surplus ------------------- 483 Individuals----------------------- 453 Personal holding companies --------- 557 Taxable year, closing of, by Commis- sioner-------------------------- 513 Taxes in lieu of taxes under 1936 Act - - 480 Taxes of foreign countries and posses- sions of the United States, credits against tax--------------------- 472 Taxes withheld at source, credit against tax -------- .-- -- .-- --- -- --- -- 472 Taxpayers, special classes of---------- 452 Transferees- Claims against---------.---------- 543 Transferred assets ---------------- 543 Income Tax-Continued. Page Trust companies ---------- _--------- 484 Trusts. See Estates and trusts, this title. Unlimited deduction for charitable and other contributions -------------- 506 Wash sales of stock or securities, loss from--------------------------- 503 Withholding of tax at source ---------- 511 Income Tax Cases, mitigation of effect of limitation and other provisions in---- 581 Independent Offices: Appropriation for- American Battle Monuments Com- mission__________
_ 411 Audited claims--------- 95, 101, 1156, 1160 Board of Tax Appeals-------------- 412 Census of partial employment, unem- ployment, and occupations ----- 1115 Central Statistical Board ----- _---- 412 Chickamauga, Lookout Mountain, Chattanooga, and Missionary Ridge, Commission for com- memoration of Battles of ------ 1116 Civilian Conservation Corps -------- 414 Civil Service Commission -- __--- 412, 1116 Commodity Credit Corporation-_ 430, 1116 District of Columbia Alley Dwelling Authority -------------------- 414 Electric Home and Farm Authority__ 431 Employees' Compensation Commis- sion ------------ _.---------- 414 Executive Office------------------- 411 Executive Mansion and grounds, maintenance, etc ----------- 411 President and Vice President, com- pensation------------------. 411 Export-Import Bank of Washington_ 431 Federal Communications Commis- sion ------------------------- 416 Federal Emergency Administration of Public Works----- _- -- - -- - -- - 434 Federal Home Loan Bank Board - -- 431 Federal Housing Administration ---- 433 Federal Power Commission ----- 416, 1116 Federal Savings and Loan Insurance Corporation ------------------- 433 Federal Trade Commission --------_ 417 Foreign-service pay adjustment ----- 417 General Accounting Office ----_ _- - - - 417 Home Owners' Loan Corporation --- 432 Interstate Commerce Commission-- 86, 418 Lake Erie, Battle of, commission to prepare celebration of anniver- sary of ---
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1117 Maritime Commission ------------- 1119 Federal Ship Mortgage Insurance Fund------------------ 1119 Maritime Labor Board------------ 1117 National Advisory Committee for Aeronantic__s _ _--------- 420 -
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