INDEX Income Tax-Continued. Fiduciaries- Claims against- Notice of fiduciary relationship § 312 Transferred assets -------- § 311 Returns by _ --- ----- ----- --- § 142 Finance, Committee on, inspection of returns by------------- § 55(d) Foreign corporations- Affiliation ----------------- § 238 Allowance of deductions and credits § 233 Consolidated returns, not deemed af- filiated for purpose of filing § 141 (e) Credits against tax---------- § 234 Deductions --------------- § 232 Insurance companies. See Foreign insurance companies, this title. Paymentof tax------------- § 236 Rate of tax on------- §§ 14 (e), 231 Returns ------------------- § 235 Source, payment of tax of certain, at § 144 Foreign countries- § 144 Citizens and corporations of certain, rates of tax on---------- § 103 Taxes of, credits against tax §§ 31, 131 Foreign flag, ships under, income of for- eign corporations derived from, ex- emption from taxation in certain cases ----------------- § 231 (d) Nonresident alien individuals, exemp- tion from taxation of income derived from, in certain cases § 212 (b) Foreign governments- 212 (b) Employees of, exclusion of compensa- tion from gross income §§ 22 (b), 116 (h) Income of, exclusion from gross in- come------- §§ 22 (b), 116 (c) Foreign insurance companies, other than life or mutual, special class net in- come of -------------- § 204 (a) Foreign items, license requirement for engaging in collection of---- § 150 Foreign life insurance companies, spe- cial class net income of_- § 201 (b) Foreign personal holding companies- Corporation income taxed to United States shareholders ------ § 337 Definition ---------------. § 331 Gross income--------------- § 334 Income -------------------- § 332 Information returns by- Officers and directors------ § 338 Shareholders ------------ § 339 Page 91 90 60 30 79 79 59 79 78 79 79 178 79 62 36 24 156 78 76 11 150 11 148 72 65 71 96 92 94 93 97 98 CCXVII Income Tax-Continued. Foreign personal holding companies- Continued. Omission by taxpayer from gross in- come of amount properly in- cludible, collection---- § 275 (d) Penalties------------------ § 340 Stock ownership--- _ -- - - - -- - § 333 Supplement P net income, computa- tion------------------- § 336 Undistributed Supplement P net income----------------- § 335 Fraternal beneficiary societies, etc., ex- emption from taxation of cer- tain--------------------- § 101 Fraud, additions to tax in case of § 293 (b) Gain or loss- Adjusted basis for determining_ § 113 Determination of amount of, and recognition of ----------- § 111 Exchanges and distributions in obedi- ence to orders of Securities and Exchange Commission- Basis for determining------ § 37,2 Nonrecognition of------- - 371 Recognition of-------------- § 112 Substituted basis for determining § 113 (b) Gains and losses, capital-------- § 117 Gas properties, sale of, rate of tax on § 105 Gas wells, percentage depletion for § 114 (b) Gift or transfer in trust, basis of prop- erty acquired by ------- § 113 (a) Gifts, exclusion of property received by, from gross income-------§ 22 (b) Gross income- Deductions from ------------- §23 Contributions, charitable and other, unlimited------------- § 120 Dividends paid on certain pre- ferred stock of certain corpo- rations-------------- § 121 Foreign corporations------- § 232 Items not deductible-------- § 24 Nonresident alien individuals § 213 Definition--------------- § 22 (a) Exclusions from ---- §§ 22 (b), 116 Foreign corporations------ § 231 (c) Foreign personal holding compa- nies . .-------- §334 Insurance companies, computation of---------------------- 206 Inventories to determine-- . - 22 (c) Page 87 98 93 95 95 33 88 40 37 101 99 37 44 50 36 45 40 10 12 56 56 78 16 76 9 (10 148 78 94 74 11
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