GENERAL PROVISIONS

ADJUSTMENT OF RETURNS

POLLUTION CONTROL FACILITIES

LOBBYING EXPENDITURES

CONVEYANCE OF REAL ESTATE

REMICS

METHODS OF ACCOUNTING AND REPORTING INCOME

LIABILITY OF TRANSFEREE OR OWNER OF TRUST

RETURNS

COLLECTING DELINQUENT TAXES; LIENS; INTEREST AND ADDITIONS TO TAX; REFUNDS

ESTIMATED TAX PROCEDURE

DIVISION OF INCOME FOR TAX PURPOSES

TAXATION OF PARTNERSHIPS AND S CORPORATIONS

PASS-THROUGH ENTITIES

ADMINISTRATIVE PROVISIONS

PENALTIES