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3
31
III.
IV.
Exempt Income in General, and Exempt Corporations
Returns-When and How to Make Them
47
72
V. Returns of Individuals, Partnerships and Corporations
VI. Returns-Affiliated Corporations .
94
119
VII. Publicity of Returns and Disclosure of Information
VIII. Penalties
IX. Rates and Computation of Tax
X. Organization and Administration
193
XI. Preparation and Presentation of Cases Before the United
States Board of Tax Appeals
XIX. Income from Personal Services-"Earned" Income
XX. Income from Business
XXII. Income from Sale of Property on the Installment Plan
XXIII. Income from Gains upon Sale or Exchange of Property-
The Closed Transaction
XXIV. Income from Gains upon Sale or Exchange of Property-
Determining Gain or Loss-Basis and Computation
XXV. Income from Gains Upon Sale or Exchange of Property-
Appraisals, with Particular Reference to March 1,
1913 Value
590
607
648
699
XXVI. Income from Gains Upon Sale or Exchange of Property-
Capital Gains and Losses .
724
XXVII. Income from Royalties, Copyrights and Patents
XXVIII. Income from Interest-General
747
770
XXIX. Income from Interest on Obligations of the United States
785
XXX. Income from Rents .
XXXI. Income from Dividends
795
804
XLIII. Deductions for Depletion
XLIV. Deductions for Contributions, Donations, Gifts and
Subscriptions
Part IV-Special Classes of Taxpayers
XLV. Tax on Undistributed Profits of Corporations
1179
1248
1269
APPENDIX A Supplement to Excess Profits Tax Procedure, 1921