ccxx INDEX Income Tax-Continued. Nonpayment, additions to the tax in case of------------------- § 294 Nonresident alien individuals. See also Aliens, this title. Allowance of deductions and credits § 215 Credits against net income..- § 214 Credits against tax ---------- § 216 Deductions ----------------- § 213 Gross income---------------§ 212 Partnerships ---------------- § 219 Payment of tax ------------ § 218 Returns -------------------- § 217 Tax on ------------------- § 211 Nonresident foreign corporations, tax on § 231 (a) Normal tax on individuals------- § 11 Officers and employees, information returns by corporations as to com- pensation in excess of $75,000 § 148 (f) Oil properties, sale of, rate of tax on § 105 Withholding of tax at source § 143 (b) Oil wells, percentage depletion for § 114 (b) Overpayments- Installment ---------------- § 321 Refunds and credits ---------- § 322 Paid-in surplus, basis of property ac- quired by corporation as- § 113 (a) Partnerships- Basis of property acquired by § 113 (a) Different taxable years of partner and partnership------------- § 188 Earned income-------------- § 185 Net income, computation of - - § 183 Credits against ----------- § 184 Nonresident alien individuals- § 219 Partners, tax of -------------- 182 Partnership not taxable------ § 181 Returns-------------------- § 187 Taxes of foreign countries and posses- sions of the United States_ § 186 Payment of tax---------------- § 56 Closing by Commissioner of taxable year------------------- § 146 Corporation income tax, at source § 144 Foreign corporations--------- § 236 Nonresident alien individuals - § 218 Penalties---- --------------- § 145 Time extended for, shown on return, interest rate------------- § 295 Withholding, at source-------- § 143 Page 88 77 77 77 76 76 78 77 77 75 78 5 65 36 61 45 91 91 42 43 71 70 70 70 78 69 69 70 70 31 63 62 79 77 62 89 60 Income Tax-Continued. Penalties- Information, failure to submit re- quired -------------- § 145 (a) Returns, failure to file ---- § 145 (a) Tax, failure to pay-------- § 145 (a) Pension trusts, deduction from gross income of amounts transferred in connection with -------- _ §23(p) Personal holding companies- Administrative provisions ---- § 508 Deficiency dividends-credits and re- funds------------------- § 506 Definition . .------------- § 501 Foreign. See Foreign personal hold- ing companies, this title. Income -------------------- § 502 Liquidation of, extension of time for payment-------------- § 56 (c) Meaning of terms used------- § 507 Publicity of returns---------- § 511 Stock ownership------------- § 503 Subchapter A net income, computa- tion------------------- § 505 Surplus, improper accumulation of § 509 Surtax on-..
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§ 500 Undistributed subchapter A net in- come------------------- § 504 Personal service corporations, distribu- tions by---------------- § 115 (e) Personal services, compensation for, when treated as gross income from sources in the United States § 119 (a) Political subdivisions- Bridges to be acquired by, exclusion of proceeds from gross income; conditions------------ § 116 (e) Exclusion of income of, from gross income------ §§ 22 (b), 116 (d) Possessions of the United States- Citizens of--------.--------- § 252 Corporations deriving large portion of gross income from sources within, rate of tax on §§ 14 (d), 251 Income from sources within--- § 251 Taxes of, credits against tax §§ 31, 131 Profits, information returns by corpo- rations as to accumulated_ § 148 (c) Property, claims against United States involving acquisition of, rate of tax on amounts received --- § 106 Provisions, classification of------- § 3 Publicity of returns ------------ § 55 Railroad corporations, consolidated re- turns by----------------- 6 141 Page 62 62 62 15 111 108 104 105 31 111 111 106 108 111 104 107 47 54 49 1 l1 149 80 79 79 {24 156 65 36 4 29 -- -- --- ----- - -
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