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)