Capital stock, sale by corporation, treatment of proceeds 66, 176 ture payments___ 1107 Casualty, deduction of losses__ Carrying charges, adjustment when gain or loss, disposi- Clergymen, contributions received by, gross income. 52 Closing of taxable year by Commissioner (see also Tax- Clubs, exemption.. Coast Guard and Coast and Geodetic Survey, quarters or commutation_ 53 Salary, officer or employee after death, deduction__ Section Article 56, 272- 431, 1172, 274, 1107 1181,1192, 1241 1253 Government, cancellation, gross income- Long term, income from... State, profit of contractor from.. Contributions, citizens of United States with income 331 334 56 Unlimited Control, defined. Cooperative associations, farmers' or fruit growers', exemption_ Financing corporations organized by- Cooperative banks, exemption_. Copyrights, gain or loss from sale_ Depreciation allowance__ Copyrights and plates, deduction of cost.... Corporations, accumulation of surplus to evade surtax_ 23 261, 262 162 261, 862 23 261 23 261 213 1051 261 183 901 261, 901 23 13333 271 Credits against net income_ Credits against tax.. Affiliation_ Amounts received in United States.. 141, 251 Countries which do or do not allow similar tax credit.. 103 Receivership.. Review of Board's decisions. Courts, review, decisions of Board- 274 1191, 1192 1171 1101 Credit unions, exemption.... 525 Credits, when to be taken.. Corporations, interest, obligations of United States- |