CHAPTER NINETEEN 
INCOME TAXES 
{Including the war and excess profits taxes imposed by the Rev- 
onue Acts of 1917, 1918, and 1921, and the excise tax on corpora- 
tions imposed by the act of August 5, 1909.] 
REVENUE ACT OF 1926_._. 
Page 
531 
PRIOR ACTS 
REVENUE ACT OF 1924 ____ __ __ ee ___ 
REVENUE ACT OF 1921 mee 
REVENUE ACT OF 1918. __. meee 
REVENUE ACT OF 1917_ eee 
ACT OF MARCH 3, 1917. (Reference only)_____ . ______ 
REVENUE ACT OF 1916____ eee 
ACT OF OCTOBER 3, 1913_ 
ACT OR AUGUST 5. 1909__ 
611 
64 
102 
46 
(G4 
16D 
18S 
RIN 
CONCORDANCE WITH UNITED STATES CODE 
(Secs. 931-940, 951-968, 981-993, 1001-1007, 1021-1031, 1041-1068, 
T. S. CD) 
The law upon which chapter 19, ¢ Income Tax,” of the code is 
based will be found under the head of Prior Acts, Revenue Act 
of 1924, this chapter. The sequence of the code sections is the 
same as the Title IT, Revenue Act of 1924, though the sequence 
of numbering is higher. Black-face numerals in the margin of 
the text indicate the section numbers of title 26, ¢ Internal 
Revenue,” of the code, unless otherwise stated. 
REVENUE ACT OF 1926 
TITLE II.— INCOME TAX"* 
PART I.—GENERAL PROVISIONS 
Sec. 
200. Definitions. 
201. Distributions by corporations. 
202. Determination of amount of gain 
or loss. 
203. Recognition of gain or loss from 
sales and exchanges. 
204. Basis for determining gain or 
loss, depletion, and depreciation. 
Sec. 
205. Inventories. 
206. Net losses. 
207. Fiscal years. 
208. Capital gains and losses. 
209. Earned income. 
' Reculations 69. (T DD 239992)