INDEX-REGULATIONS 77 [References are to sections of the Revenue Act of 1932 and Articles of Regulations 77. Taxable year closed by Commissioner.. recapture payments.. Adjustments of carriers' tax liabilities to conform to Administrative proceedings, assessment and collection of deficiencies... Claims against transferees and fiduciaries. Overpayments.. Transfers to avoid income tax.. Administrators, claims for refund. Affiliation. See also Returns, consolidated. China Trade Act corporations___. Corporations, foreign_ 238 Formation of and changes in group. 712 1932 and subsequent years--- Property acquired during, basis, gain or loss from Determination of status_ Head tax, payment of, effect.. Aliens, departure from country, closing of taxable year. Employees, duty of employer- First citizenship papers, effect.. Immigration laws, effect.. Nonresident. See Nonresident aliens. Residence, change or loss of.. Determination by status last day taxable period. Allocation of income and deductions, businesses owned 45 Ambassadors, foreign governments, exemption of income. 641 property. 1110 1101 1102 1108 1103 1106 Partnerships- Trusts. Amortization adjustment, gain or loss, disposition of 66 Repossessions, installment and deferred payment "Amount of taxes paid during the taxable year," defined_ Interest on indebtedness to purchase, deduction___ Application of laws to Title I Application of tax, citizens of United States possessions_ Application of Title I. Insurance companies, mutual, other than life. Appraisals, use in determining values-- -- 227, 245 Appreciation in value of property, how treated_ 322 Architects' fees, deduction of. 282 Army and Navy personnel, quarters or commutation, Associations, building and loan. See Building and loan Beneficiaries, estates or trusts, credits against net in- Taxable year different from estate. Trusts, revocable, or income for benefit of grantor.. Benevolent life insurance associations, local, exemption.. Income from.. "Block," defined. 247 Board of Tax Appeals, decisions, notices to collector Overpayments found by.. 273, 322 1181, 1257 Petitions to, bankruptcy and receivership cases. Effect as to credit or refund.. Notice to Commissioner of filing. Period for, Sunday last day.. Boards of trade, exemption_ Bonds, corporation, sale and retirement Credit against tax claimed for accrued taxes_ |