Subtitle A-Taxes Subject to the Jurisdiction of the Board of Tax Appeals TABLE OF CONTENTS CHAPTER 1-INCOME TAX SUBCHAPTER A-INTRODUCTORY PROVISIONS Sec. 1. Application of chapter. Sec. 2. Cross references. Sec. 3. Classification of provisions. Sec. 4. Special classes of taxpayers. SUBCHAPTER B-GENERAL PROVISIONS PART I-RATES OF TAX Sec. 11. Normal tax on individuals. Sec. 12. Surtax on individuals. Sec. 13 . Tax on corporations in general. Sec. 14 . Tax on special classes of corporations. Sec. 15 . Corporate taxes effective for two taxable years. PART II-COMPUTATION OF NET INCOME Sec. 21 . Net income. Sec. 22. Gross income. Sec. 23 . Deductions from gross income. Sec. 24 . Items not deductible. Sec. 25 . Credits of individual against net income. Sec. 26. Credits of corporations. Sec. 27. (Corporation dividends paid credit. Sec. 28. Consent dividends credit. PART III-CREDITS AGAINST TAX Sec. 31 . Taxes of foreign countries and possessions of United States. Sec. 32. Taxes withheld at source. Sec. 33 . Credit for overpayments. PART IV-AccouNTINn PERIODS AND METHODS OF ACCOUNTING Sec. 41 . General rule. Sec. 42 . Period in which items of gross income included. Sec. 43 . Period for which deductions and credits taken. Sec. 44. Installment basis. Sec. 45. Allocation of income and deductions. Sec. 46 . Change of accounting period. Sec. 47. Returns for a period of less than twelve months. Sec. 48. Definitions. PABT V-RETURNS AND PAYMENT OF TAX Sec. 51. Individual returns. Sec. 52. Corporation returns. Sec. 53 . Time and place for filing returns. Sec. 54. Records and special returns. Sec. 55. Publicity of returns. Sec. 56. Payment of tax. Sec. 57. Examination of return and determination of tax. Sec. 58 . Additions to tax and penalties. Sec. 59. Administrative proceedings. Sec. 60 . Cross references. Ih
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