"Foreign country," defined.. Foreign countries, citizens and corporations, rates of Taxes of, credit against United States tax- Taxes of, deduction__. Which do or do not allow credits against tax. Foreign governments, income from bank deposits in United States, exemption.. Income of, exemption_ Foreign items, collection of Defined License for collection. Returns of information___ Foreign organizations, interest, United States obliga- tions, exemption____ Returns, extension of time for filing_.. Forms: 843_ 934 935 936 1000_ · 1001_ 1002 1010_ 1012_ 1013... 1017. 1027. 1028. 143-8 1030. 1040 and 1040 A.. 1040 B.. 1040 C. 1040 D 1040 E. 1040 F.. 1041__. 51-2, 142-1, 146-1 146-1 251-1 22(a)-7 [142-1, 142-3, 143-8, 113(b)-2 112 Transfer to corporation controlled by transferor__ Gas districts, interest on obligations of, exemption. General provisions of Act, application, special classes 112(b) (5)-1 351-2 203(a) (5)-1 Exclusion from gross income- Income from__. Loss, deduction in case of Nonresident aliens.. Other than money- Partnerships, deduction_ Good will, depreciation___. of taxpayers--- 4 Gifts, basis, gain or loss from disposition. See Gain or Deduction (see also Contributions). Unlimited__ 120 2222 23 4-1 23(0)-1 Gain or loss from sale.. 22(a)-10 Obsolescence_. 23(1)-3 Government contracts, cancellation, gross income. 42-1 "Gross income from the property," defined.. 119-1 to Gross sales of the taxpayer within the United States, Ground rents, deduction... "Group" or "Group of controlled taxpayers," defined. Return Guardian, fiduciary for incompetent. Income of minor_ Harbor districts, interest on obligations of Hawaii, compensation of teachers_ 801-9 142-2, 161-1 51-3 H 22(b)(4)-1 116 Head of family, defined.. 25-4 Personal exemption_.. 25 25-3, 25-4 Holiday, legal, last day for filing return, due date... |