INDEX Gift Tax-Continued. Special returns--------------- § 1007 Statute of limitations on making of assessments, period of----- § 1016 Suspension of running of---- § 1017 Transfer for less than adequate and full consideration------------ § 1002 Transferred assets, method of collection, etc---------------------- § 1025 Gin, bottling in bond for export- - § 2910 Glycerin, tax on importation of certain oils not to apply to -- ---- ---- - § 2492 Guam, coconut oil produced in, nonappli- cation of import tax to merchandise in which present--------- § 2491 (g) Page 148 153 153 146 155 345 268 268 H Hempseed, tax on imported- - § 2491 (d) Hempseed Oil, tax on imported_ § 2491 (b) Holding Companies, Personal, tax on. See Income Tax, Personal holding companies. I Import Taxes. See Manufacturers' Excise and Import Taxes. Income Tax: Accounting periods and methods of accounting- Accounting period, change of _ - §46 Allocation of income and deduc- tions------------------ §45 Deductions and credits, period for which taken------------ §43 Definitions----------------- §48 General rule ---------- --- §41 Gross income, period in which items of, included..-----
§42 Installment basis ------------- § 44 Period of less than twelve months, returns for----- --------- §47 Additions to tax ----------------- Adjusted basis for determining gain or loss---------------------- § 113 Advancepayment, voluntary.- §56(d) Affiliation, basis of property acquired during ------------- § 113 (a) Agricultural organizations, exemption from taxation----------- § 101 Alaska, teachers in, exclusion of compen- sation from gross income- § 116 (b) Aliens. See also Nonresident alien in- dividuals, this title. Certificate of compliance with obliga- tions before leaving United States -------------- § 146 (e) Annuities, exclusion of amounts re- ceived from, from gross income; conditions ------------- §22(b) 268 267 26 25 24 26 24 24 24 26 88 40 32 42 33 48 64 1(1 Income Tax-Continued. Application of chapter ---------- § 1 Assessment and collection of deficiencies_ Bad debts, deduction from gross in- come --------------- §23(k) Bank affiliates, credits against net in- come ---------------- § 26 (d) Bankruptcy- Corporations in, tax on - - § 13 (e) Deficiencies, assessment and collec- tion------------------ § 274 Interest on pnpaid portion - § 298 Banks- Common trust funds--------- § 169 Deduction of dividends paid on cer- tain preferred stock from gross income ---------------- § 121 Joint-stock land, tax on--- - § 13 (f) Rate of tax on ----- §§ 14 (d), 104 Bequests, exclusion of property received by, from gross income- - §22 (b) Board of Tax Appeals. See Tax Ap- peals, Board of, this title. Boards of trade, exemption from tax- ation of certain ----------- §101 Bonds, tax-free covenant, withholding of tax at source-------- § 143 (a) Bridges to be acquired by State or political subdivision, exclusion of proceeds from gross income; con- ditions---------------- § 116 (e) Brokers, returns by------------ § 149 Building and loan associations, domes- tic, exemption from taxation of certain------------------- § 101 Business expenses, deduction from gross income--------------- §23(a) Business leagues, etc., exemption from taxation of certain -------- §101 Capital gains and losses -------- §117 Capital losses, deduction from gross income----------------- § 23 (g) Carriers- Employee representatives, non- deductibility of tax on, from net income--------------- § 1512 Employees, nondeductibility of tax on, from net income----- § 1503 Cemetery companies, exemption from taxation of certain _--_---- § 101 Chambers of commerce, exemption from taxation of certain --- § 101 Charitable contributions, deduction from gross income- Corporations --------- §23 (a), (q) Individuals--------- §§ 23 (o), 120 Page 4 82 13 19 8 86 89 68 56 8 {36 10 33 60 49 65 33 12 33 50 13 180 179 33 33 12 115 14 156 CCXIV
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