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INCOME TAX PROJECT i (SUGGESTED ORGANIZATION OF INTERNAL REVENUE CODE, December 1, 1949)

handle is hein.ali/aliftp0027 and id is 1 raw text is: December 1, 1949

sur ostod Or ,nisation of Internal Rovenue Coda

Chapter I - Income Tax

Subc.
Subcl

rapter A -- Introductory Provisions (Xl - X49)
hapter B - General Provisions
Part   I -  Rates of Tax
Subpart (a) Individual Rates (XO - X74),
Subpart (b) Corporation Rates (X75 - X99)
Part  II - Computation of Net Income
Subpart (a) Definition of Net Income (XIOO)
Subpart (b) Gross Income
(1) General Sections (Xl05 - X114)
(2) Special Sections   such as Insurance, Annuitios, Dmages,
Cancellation of Indebtedness. (X315 - X149)
Subpirt (c) Deductions From Gross Incozm
(1) General Sections (X150 - X164)
(2) Spcial Sections, such as Depreciation, Depletion. and
Charitable Contributions. (X165 - X199)
Subpart (d) Gains _and Losses from Dispositions of Doptt~y
(1) General Sections (X200 - X234)
(2) Recoiition of Gain and Loss    (X23 - X264)
(3) Basis for DetariingM Gain--and Loos (X265 -X299)
'art III -- Accounting Periods and Methods of Accounting   (X300 - X399)
Prt   IV -- Credits Against Net Income
Subpairt (a) Credits of individuals (X400 -X424)
Suhp:wt (b) Credits of Corporations (X:425 -X449)

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