District of Columbia-Continued. Page Rentals, limitation on amount-------- 1041 Revenue Act of 1937, Amendments- Assessments, appeal from ---------- 1108 Equalization and Review, Board of, composition, duties, etc -------- 1109 Annual listing of taxable real estate not then on tax list---------- 1109 New buildings erected or roofed prior to Jan. 1 of each year_ - - 1110 Reference of certain taxation mat- ters to--------------------- 1110 Inheritance and estate taxes. See Revenue Act of 1939, this title. Revenue Act of 1939----------------- 1085 Business privilege taxes, extension of, for certain purposes ------------ 1119 Extension of certain tax provisions -- 1119 District of Columbia-Continued. Page Revenue Act of 1939-Continued. Income tax-Continued. Gross income- Corporations----------------- 1088 Deductions from ---.--------- 1089 Exclusions from -------------- 1088 Individuals------------------- 1088 Period in which items of, in- cluded..----------------- 1093 Imposition of tax- Corporations, tax on----------- 1087 Exemptions------------------- 1088 Individuals, tax on------------ 1087 "Taxable income," definition_ - 1088 Installment basis --------------- 1093 Internal Revenue, Bureau of, in- formation from-------------- 1100 Inventories to determine income - 1094 Jeopardy assessment------------- 1102 Net income, definition------------ 1088 Nonpayment, additions to the tax in case of------------------- 1104 Overpayments, refunds in case of__ 1103 Partnerships _------------------ 1099 Payment of tax------------------ 1099 Payment of tax shown on return, time extended for----------- 1105 Penalties----------------------- 1105 Personal debt, tax to become -- 1100 Personal exemptions ------------ 1092 Refunds----------------------- 1103 Returns- Assessor, returns by--------- 1101 Corporations
1095 Extension of time for filing .-- 1095 Failure to file 1104 False, assessment and collection of tax------------ ----- 1102 Fiduciary-------------------- 1096 Individuals------------------- 1094 Partnerships------------------ 1099 Preservation of---------------- 1096 Publicity of----------------- 1096 Reciprocal exchange of infor- mation with States__ 1096, 1248 Special --------------------- 1100 Taxpayer to make, whether form sent or not--------------- 1095 Time and place for filing------- 1095 Trusts and estates--------------- 1097 Inheritance and estate taxes ------- 1111 Estate taxes -------------------- 1114 Assessment ---------------- 1115 Credits ----------------- 1114, 1115 Limitation on tax------------- 1114 Nonresidents, tax on property transfers by--------------- 1115 Payment, time limitation for__- 1116 Rate..----
---- ---- ----
1114 Returns to be filed ........... 1115 Federal payment ---------------- Fees and fines, proportion to be cred- ited to District -------------- Income tax---------------------- Accounting periods------------- Additions to the tax- Deficiencies----------------- Failure to file return -..------- Nonpayment---------------- Allocation of income and deduc- tions -------------- Application of provisions -------- Assessment, jeopardy__ - -- - -- -- - Assessment and collection, period of limitation on------------ Assessor, administration by; duties_ Books and witnesses, examination of----
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Closing agreements - --- -- Collection, period of limitation on assessment and --------- Compromises ----
Deductions- From gross income ----------- Not allowed ----------- Deductions and credit, period for which taken--------------- Deficiencies- Additions to tax in case of ----- Definition ------------------ Determination and assessment of----------------------- Interest on------------------ Definitions-------------------- Dependents, credit for---------- Estates and trusts-------------- Exemptions from--------------- Fiduciaries, returns by---------- Gains or losses- Assets, sale of ---------------- Exchanges------------------ 1085 1107 1085 1092 1104 1104 1104 1095 1087 1102 1102 1100 1100 1103 1102 1103 1089 1091 1093 1104 1101 1101 1104 1106 1092 1097 1088 1096 1091 1091 INDEX XXXIII
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