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117-2. Limitations on capital gains and capital losses..
277
117-3. Determination of period for which capital assets are
held.....
278
117-4. Application of section 117 generally..
279
117-5. Application of section 117 in the case of husband and
Section 118. Loss from wash sales of stock or securities..
Article 118-1. Losses from wash sales of stock or securities__.
CHAPTER XIX
INCOME FROM SOURCES WITHIN UNITED STATES
Section 119. Income from sources within United States___
Article 119-1. Income from sources within the United States..
119-2. Interest__.
281
285
288
119-7. Income from sources without the United States.
291
119-11. Other income from sources within the United States.
119-12. Income from the sale of personal property derived
from sources partly within and partly without the
United States____
293
119-13. Transportation service...
297
119-14. Computation of income_
300
CHAPTER XX
CERTAIN DEDUCTIONS FOR CHARITABLE AND OTHER
CONTRIBUTIONS AND DIVIDENDS PAID
CHAPTER XXI
CREDITS AGAINST TAX-SUPPLEMENTAL
Supplement C-Credits Against Tax (Supplementary to Subtitle B, Part III)
Section 131. Taxes of foreign countries and possessions of United
Page
131-4. Redetermination of tax when credit proves incorrect__
131-5. Countries which do or do not satisfy the similar credit
306
requirement.__.
307
131-6. When credit for taxes may be taken___
131-7. Domestic corporation owning a majority of the stock
Supplement D-Returns and Payment of Tax (Supplementary to Subtitle B, Part V)
Section 141. Consolidated returns of railroad corporations__
Article 141-1. Consolidated returns of affiliated corporations for tax-
able years beginning after December 31, 1935...
141-2. Formation of and changes in affiliated group--.
141-3. Corporations to be included in consolidated returns for
taxable years beginning after December 31, 1935---
141-4. Foreign corporations which may be treated as domestic
corporations---.
312
314
315
142-6. Time for filing return upon death, or termination of
trust__
319
Section 143. Withholding of tax at source....
320
Article 143-1. Withholding tax at source_
322
143–2. Fixed or determinable annual or periodical income___
143-3. Exemption from withholding..
143–6. Form of certificate for nonresident aliens, nonresident
foreign corporations, and unknown owners_
330
143-7. Return and payment of tax withheld__.
143-8. Ownership certificates in the case of fiduciaries and
joint owners__
331
143-9. Return of income from which tax was withheld__.
Section 144. Payment of corporation income tax at source....
Article 144-1. Withholding in the case of nonresident foreign cor-
porations.
144-2. Aids to withholding agents in determining liability for
withholding of tax..
Section 145. Penalties___
Article 145-1. Penalties__
Section 146. Closing by Commissioner of taxable year..........
Article 146-1. Termination of the taxable period by Commissioner__
Section 147. Information at source_
Article 147-1. Return of information as to payments of $1,000----
147-2. Return of information as to payments to employees..
147-3. Cases where no return of information required______
147-4. Return of information as to interest on corporate
332
333
335
336
339
340
341
bonds...
147-5. Return of information as to payments to other than
citizens or residents..
147-6. Foreign items___.
342
147-7. Return of information as to foreign items..
147-8. Information as to actual owner_.
Section 148. Information by corporations.___.
Article 148-1. Return of information as to payments of dividends.......
148-2. Information respecting compensation of officers and
Article 163-1. Credits to estate, trust, or beneficiary-
Article 166-1. Trusts, with respect to the corpus of which, the grantor
is regarded as remaining in substance the owner..
355
Section 167. Income for benefit of grantor.......
357
Article 167-1. Trusts in the income of which the grantor retains an
interest..
358
Section 168. Taxes of foreign countries and possessions of United
CHAPTER XXIV
PARTNERSHIPS
Supplement F-Partnerships
Article 185-1. Earned income credit of partners__
Section 181. Partnership not taxable....
Article 181-1. Partnerships...
Section 182. Tax of partners_--
Article 182-1. Distributive share of partners_-_-
Section 183. Computation of partnership income..
Article 183-1. Computation of partnership income..
Section 184. Credits against net income...
Article 184-1. Credits allowed partners__.
Section 185. Earned income_..
Section 186. Taxes of foreign countries and possessions of United
362
363
364
187-2. Contents of partnership return__.
Section 188. Different taxable years of partner and partnership__
CHAPTER XXV
INSURANCE COMPANIES
Supplement G-Insurance Companies
Section 201(a). Tax on life insurance companies: Definition...
Article 201(a)–1. Life insurance companies: Definition----
Section 201(b). Tax on life insurance companies: Imposition of tax.
Article 201 (b)-1. Life insurance companies: Rate of tax----
201(b)-2. Foreign life insurance companies: Net income...
Section 202. Gross income of life insurance companies----
Section 203(a). Net income of life insurance companies: General
Article 203(a)-1. General limitation on deductions..
367
368
203 (a) (5)-1. Taxes and expenses with respect to real estate___
203 (a) (6)-1. Depreciation...
371
203(a) (7)-1. Interest..
372
Section 203(b). Net income of life insurance companies: Rental
value of real estate___‒‒‒
Article 203(b)-1. Real estate owned and occupied_
Section 204(a). Insurance companies other than life or mutual:
Imposition of tax.......
373
Article 204(a)-1. Tax on insurance companies other than life or
mutual_
Section 204(b). Insurance companies other than life or mutual:
Definition of income, etc.‒‒‒‒
374
Article 204 (b)-1. Gross income of insurance companies other than
Section 204 (c). Insurance companies other than life or mutual:
Deductions allowed__---
Section 204(d). Insurance companies other than life or mutual:
Deductions of foreign corporations..
Section 204(e). Insurance companies other than life or mutual:
Double deductions__
375
376
Article 204 (c)-1. Deductions allowed insurance companies other than
life or mutual__
377
Section 205. Taxes of foreign countries and possessions of United
States...
Section 206. Computation of gross income...
Section 207. Mutual insurance companies other than life....
Article 207-1. Tax on mutual insurance companies other than life__
207-2. Gross income of mutual insurance companies other
than life..
378
207-3. Deductions allowed mutual insurance companies other
than life insurance companies---
379
207-4. Required addition to reserve funds of mutual insurance
companies (other than life) --
207-7. Returns of mutual insurance companies (other than
211-3. Alien seamen, when to be regarded as residents..
383
211-4. Proof of residence of alien__
384
211-5. Loss of residence by alien___.
211-6. Duty of employer to determine status of alien em-
Article 212-1. Gross income of nonresident alien individuals..
387
212-2. Exclusion of earnings of foreign ships from gross in-
Article 215-1. Allowance of deductions and credits to nonresident
alien individuals__.
392
Section 216. Credits against tax---