"Acquired," defined. Additions to tax, bankruptcy and receivership cases. 118-1 Revised Statutes.. Personal holding companies. sale. Agents, distinguished from fiduciary. Jeopardy assessment. Negligence... Failure to file return_ Collection of __ In lieu of addition to tax under section 3176, Failure to file statement with return. Nonpayment.... Taxable year closed by Commissioner. Adjusted net income, computation of.. Defined. Adjustments of carriers' tax liabilities to conform to recapture payments... -- Administrative proceedings, assessment and collection of deficiencies__ Claims against transferees and fiduciaries... Interest and additions to tax. Administrative review.. Administrators, claims for refund. Liability for payment of tax- Advertising expenses, deduction_. Affiliated group, defined... Affiliation. See also Returns, consolidated. China Trade Act corporations.. Corporations, foreign_ Formation of and changes in group- Property acquired during, basis, gain or loss from Returns for taxpayers-- Withholding. See Withholding tax at source. Agricultural colleges, compensation of employees_ . Alaska, compensation of teachers.. 116 Aliens-Continued. Resident, liability for tax.__ Seamen, compensation earned on coastwise vessel Status of Allocation of income and deductions, businesses Ambassadors, foreign governments, exemption of Amortization adjustment, gain or loss, disposition of Repossessions, installment and deferred payment Amount of taxes paid during the taxable year, defined. Defined_ Information at source... Application of laws to Title I 61 Application of regulations to special classes of tax- 4-1 Application of tax, citizens of United States possessions Estates. Partnerships- Trusts__ Application of Title I.. 1 Army and Navy personnel, quarters or commutation, Request for prompt assessment_ Waiver of limitation period.. Surtax on personal holding companies_ Assessments, corporation against shareholder, deduc- Bad debts, accounts receivable.. Bonds and similar obligations, worthless. Charge-off by order of Federal or State authorities. 102 102-6 Deduction___ 23 23(k)-5 Examples of_ 23(k)-2 Insurance companies. See Insurance companies. Bankers' acceptances, income of foreign bank of issue Boards of trade, exemption Review of Board's decision by courts. Preliminary examination.. Witnesses.. Bonds, corporation, sale and purchase_ Credit against tax claimed for accrued taxes_ Installment obligations transmitted at death__ 94759°-35- -29 par. 13 p. 387 par. 12 p. 386 par. 12 p. 386 pars. 14, 15 pp. 387, 388 par. 9 101 131 44 272 p. 385 101(7)-1 44-5 188-1 |