CCXXII Income Tax-Continued. Securities and Exchange Commission, exchanges and distributions made in obedience to orders of- Definitions------------------ § 373 Gain or loss- Basis for determining----- § 372 Nonrecognition of--------- § 371 Property acquired in connection with, basis for determining § 113 (a) Gain or loss in respect to- _ § 112 (b) Shareholders, inspection of corporate returns by-------------- § 55 (c) Disclosure of information by, penalty for------------------- § 55 (f) Shipowners' mutual protection and in- demnity associations, exclusion of receipts from gross income §§ 22 (b), 116 (g) Ships under foreign flag, income of for- eign corporations derived from, exemption from taxation in certain cases ---------------- § 231 (d) Income of nonresident alien individ- ual derived from, exemption from taxation in certain cases § 212 (b) Short sales, etc., gains and losses from ---------------- § 117 (g) Sickness, exclusion of compensation received on account of, from gross income --------------- §22(b) Source- Information at------------- § 147 Withholding of tax at ------- § 143 Sources in the United States- Gross income, items treated as § 119 (a) Net income, computation__ § 119 (b) Sources partly within and partly with- out United States, income from § 119 (e) Sources without the United States- Earned income from, exclusion from gross income-- §§ 22 (b), 116 (a) Gross income, items treated as § 119 (c) Net income from, computation § 119 (d) Special classes of taxpayers--------§ 4 Special returns and records------- § 54 States- Bridges to be acquired by, exclusion of proceeds from gross income; conditions ----------- § 116 (e) Income, exclusion of, from gross in- come-------- §§ 22 (b), 116 (d) Returns, inspection by ----- § 55 (b) Disclosure of information by em- ployees, penalty for - § 55 (f) Page 102 101 99 43 39 29 31 l50 78 76 52 10 64 60 53 54 55 148 54 55 4 28 49 29 3( Income Tax-Continued. Statistics, publication of--------- § 63 Statute of limitations -------- § 275 Suspension of running of------ § 277 Stock, basis of property acquired by corporation by issuance of- § 113 (a) Stock dividends------------ § 115 (f) Stock or securities, wash sales of- Basis of property acquired by § 113 (a) Loss from ------------------ § 118 Substituted basis for determining gain or loss--------------- § 113 (b) Sulphur mines and deposits, percentage depletion for----------- § 114 (b) Supplement P net income, computa- tion--------------------- § 336 Surplus, surtax on corporations im- properly accumulating ---- § 102 Surtax- Corporations improperly accumulat- ing surplus -------------- 102 Individuals ----------------- § 12 Personal holding companies--- § 500 Tanners, election of method of taking inventories to determine income §22(d) Tax Appeals, Board of- Deficiencies, petition for redetermina- tion--------------- § 272 (a) Overpayments found by, credit or refund of- § 322 (d) Taxable year, closing of, by Commis- sioner-------------------- § 146 Taxes, deduction of, from gross in- come ----------------- § 23 (c) Tax-free covenant bonds, withholding of tax at source--------- § 143 (a) Tax-free exchanges, basis of property acquired by ----------- § 113 (a) Tax-free interest, exclusion of, from gross income ------------ 22 (b) Taxpayers, special classes of ----- § 4 Teachers' retirement fund associations, exemption from taxation of cer- tain--------------------- § 101 Territorial employees, exclusion of sala- ries of certain, from gross income §22(b) Time extended for payment of- Deficiency, interest rate--- § 296 Tax shown on return, interest rate § 295 Transferees and fiduciaries, claims against- Notice of fiduciary relationship § 312 Transferred assets----------- § 311 Transfers to avoid, tax on- "Foreign trust", definition -- § 1252 Imposition of tax ----------- §1250 Nontaxable transfers-------- § 1251 Page 32 86 87 42 47 42 53 44 45 95 35 35 5 104 11 82 92 63 12 60 41 10 4 35 11 89 89 91 90 172 172 172 INDEX
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