U.S. Code
Section

162.

Senate

Manual

Section

Part VI.-Itemized Deductions for Individuals and Corporations

Trade or business expenses

SUBCHAPTER F.-EXEMPT ORGANIZATIONS

Part VI.-Political Organizations

474

527.

Political organizations

474.5

SUBCHAPTER N.-TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES

896.

Part II.-Nonresident Aliens and Foreign Corporations

SUBPART D.-MISCELLANEOUS PROVISIONS

Adjustment of tax on nationals, residents, and
corporations of certain foreign countries

SUBCHAPTER P.-CAPITAL GAINS AND LOSSES

474.13

Part III.-General Rules for Determining Capital Gains and Losses Capital asset defined

Publicity of information required from certain ex-
empt organizations and certain trusts...... ..... 475.5

CHAPTER 78.-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE

7608.

7701. 7701j. 7701k.

SUBCHAPTER A.-EXAMINATION AND INSPECTION

Authority of internal revenue enforcement officers 475.6-1
CHAPTER 79.-DEFINITIONS

Definitions ............

475.7

Tax treatment of Federal Thrift Savings Fund 475.8
Treatment of certain amounts paid to charity 475.9

CHAPTER 80.-GENERAL RULES

SUBCHAPTER A.-APPLICATION OF INTERNAL REVENUE LAWS

7802.

7803.

7805.

Internal Revenue Service Oversight Board
Commissioner of Internal Revenue; other officials 475.13
Rules and regulations

475.10

475.15

SUBTITLE G.-THE JOINT COMMITTEE ON TAXATION

Senate

Manual

Section

U.S. Code
Section

8021.

CHAPTER 92.-POWERS AND DUTIES OF THE JOINT COMMITTEE

8022.

Powers
Duties

8023. Additional powers to obtain data

477

477.5

478

U.S. Code
Section

Senate Manual

Section

CHAPTER 11.-THE BUDGET AND FISCAL, BUDGET, AND PROGRAM

CHAPTER 33.-DEPOSITING, KEEPING, AND PAYING MONEY

TITLE 40.-PUBLIC BUILDINGS, PROPERTY, AND WORKS

CHAPTER 2.-CAPITOL BUILDING AND GROUNDS

161.

162.

Title of Superintendent of Capitol Building and
Grounds changed to Architect of the Capitol 500
Architect of the Capitol; powers and duties .......

501

166b-1a. Compensation of employees under Architect of

166b-2.

Registered nurses compensated under appropria-
tions for Capitol Buildings, Senate Office Build-
ings and House Office Buildings; allocation to
General Schedule salary grade

166b-3a. Compensation of certain positions in Office of Ar-
chitect of Capitol

509

509.1

Senate

U.S. Code Section 174e.

174j-1.

174j-2.

174j-3.

.....................................................

518

Certification of vouchers by Architect of Capitol 517
Senate Restaurants; management by Architect of
the Capitol; approval of matters of general pol-
icy; termination
[Omitted.]
Same; authorization and direction to effectuate
purposes of sections 174j-1 to 174j-7 of this
title

518.1

Manual
Section

518.2

186.

187.

Transfer of material and equipment to Architect 520
National Statuary Hall

521

188.

Works of fine arts

522

188a.

188a-1.

United States Capitol Preservation Commission 522a
Authority of Commission to accept gifts and con-