Department, duties and powers,
71.80
Depreciation,
see Income, computation of, under this subhead
Development zones investment credit,
see Credits, under this subhead
Endangered resources,
71.10
Entertainer, surety bond,
71.80
Estates,
see Fiduciaries, under this subhead
Computation of credit,
71.60
General provisions,
71.61
Allocation and apportionment of income,
71.04
Modification allocation,
71.16
Out-of-state trust,
71.17
Returns, filing, 71.03, 71.13
See also Information returns, under this subhead
Computation of credit,
71.54
General provisions,
71.55
Income:
Amount changed by U.S.,
71.76
Corporations previously exempt,
71.265
Allocation and apportionment of income,
71.04
General provisions,
71.10
Income, computation of,
71.05
Married persons:
General provisions,
71.10
Returns, filing, 71.03
See also Information returns, under this subhead
Nonwages, statement to dept.,
71.72
Rents and royalties,
71.70
Stock, capital, transfers of,
71.69
Wages, statement by employer,
71.71
Wages and nonwages, statement of, time extension,
71.73
Computation of income,
71.45