INDEX Income Tax-Continued. Credits against net income-Continued. Individuals ---------------- § 25 Nonresidentalienindividuals-- § 214 Credits against the tax- China Trade Act corporations_ § 263 Foreign corporations --------- § 234 Foreign countries, taxes of---- § 131 Foreign countries and possessions of the United States, taxes of § 31 Nonresident alien individuals - § 216 Possessions of the United States, taxes of----------------- § 131 Taxes withheld at source------ § 32 Cross references ---------------- § 2 Death, property transmitted by, basis of------------------- § 113 (a) Deductions from gross income - - § 23 Contributions, charitable and other, unlimited ------------ § 120 Dividends paid on certain preferred stockofcertaincorporations § 121 Foreign corporations--------- § 232 Items not deductible --------- § 24 Nonresident alien individuals- - § 213 Deficiencies- Additions to the tax in case of_ § 293 Assessment and collection- Bankruptcyandreceiverships § 274 Interest on unpaid portion § 298 Deficiency, definition------- § 271 Jeopardy assessments ----- § 273 Limitation on, period of ---- § 275 Exceptions-------------. § 276 Procedure in general------- § 272 Interest on---------------- § 292 Nonpayment, additions in case of § 294 (b) Single bond covering release of lien and payment of-------- § 3676 Statute of limitations, suspension of running of------------- § 277 Time extended for payment of, in- terest rate ------------ § 296 Departure of taxpayer from the United States, closing by Commissioner of taxable year---------- § 146 (a) Depletion- Basis for -------------- § 114 (b) Deduction from gross income §23(m) Depreciation- Basis for---------------- § 114 (a) Deduction from gross income § 23 (1) Devises, exclusion of property received by, from gross income--- § 22 (b) Disclosing information, penalties for- Federal employees, etc --- §55(f) Shareholders ------------ 55 (f) State employees----------- 56 (f) Page 17 77 82 79 56 24 77 56 24 4 41 12 56 56 78 16 76 88 86 89 82 84 86 87 82 88 89 450 87 89 63 45 14 45 14 1( 3( 31 3O Income Tax-Continued. Dissolution, information returns by cor- porations as to contemplated § 148 (d) Distributions by corporations. - - § 115 Dividends- Certain preferred stock of certain cor- porations, deduction from gross income ----------------- § 121 Gross income from sources in the United States, when so treated § 119 (a) Information returns as to payments and profits declared as § 148 (a), (b) Dividends paid credit, corporations § 27 Earned income credit -------- § 25 (a) Earnings and profits, information re- turns by corporations as to accumu- lated --------------- § 148 (c) Educational corporations, exemption from taxation of certain ---- § 101 Employees, tax on, nondeductibility of, from net income- Carriers ------------------ 1503 Employee representatives-- § 1512 Other than of carriers ------ § 1402 Employees' beneficiary associations, vol- untary, exemption from taxation of certain------------------ §101 Employees' trusts ------------ §165 Estates and trusts- Common trust funds -------- § 169 Different taxable years------- 164 Employees' trusts----------- § 165 Income for benefit of grantor_ § 167 Net income, computation - - - § 162 Credits against------------ § 163 Revocable trusts------------ § 166 Tax, imposition of ---------- § 161 Taxes of foreign countries and posses- sions of the United States_ § 168 Evasion, penalty for-------- §145 (b) Excess profits on Navy contracts- Collection, method of ------- § 650 Laws applicable- ---------- § 651 Excess-profits tax- Adjusted declared value------ §601 Net income---------------- §602 Other laws applicable -------- § 603 Publicity of returns---------- § 604 Rate of tax .-------------- § 600 Exchanges and distributions in obedi- ence to orders of Securities and Ex- change Commission-------. ---. . Extension of time for payment- § 56 (c) Farmers' mutual and cooperative asso- ciations, exemption from taxation of certain ---------------- 101 Page 65 46 56 54 65 19 18 65 33 179 180 175 34 67 68 67 67 68 66 67 68 66 68 63 112 112 111 111 111 111 111 99 31 33 CCXVI
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