Page:United States Statutes at Large Volume 45 Part 1.djvu/842

 TABLE OF CONTENTS TITLE I-INCOME TAX SUBTITLE A-INTRODUCTORY PROVISIONS See. 1 . Application of title. See. 2. Cross references. See. 3 . Classification of provisions. See. 4 . Special classes of taxpayers. SUBT ITLE B-GE NERAL PRO VISI ONS PART I-RATES OF TAX Sec. 11. Normal tax on individuals. See. 12 . Surtax on individuals. See. 13 . Tax on corporations. Sec. 14. Taxable period embracing years with different laws. PART II-COMPUTATION OF NET INCOME See.21. Net income. See. 22 . Gross income. See. 23. Deductions from gross income. See. 24. Items not deductible. See. 25. Credits of individual against net income. S ee. 26, C redits of cor poratio n again st net income. PAR T III-CR EDITs AG AINST TA X See. 31. Earned income credit. See. 32. Taxes of foreign countries and possessions of United States. See. 33. Taxes withheld at source. See. 34. Erroneous payments. PART IV-ACCOUNTING PERIODS AND METHODS OF AccoUNTIN G See. 41. General rule. See. 42. Period in which items of gross income included. See. 43. Period for which deductions and credits taken. See. 44 . Installment basis. See. 45. Allocation of income and deductions. See. 46 . Change of accounting period. See. 47 . Returns for a period of less than twelve months. See. 48 . Definitions. PART V-RE TURNS AND PAYMENT OF TAx See. 51. Individual returns. See. 52 . Corporation returns. Sec. 53. Time and place for filing returns. Se e. 54 . Records and special returns. Sec. 55. Publicity of returns. See. 56 . Payment of tax. Se e. 57 . Examination of return and determination of tax. Sec. 58. Additions to tax and penalties. See. 59 . Administrative proceedings. PART VI-MISCELLANEOUS PROVISIONS Sec. 61. Laws made applicable. Sec. 62. Rules and regulations. Sec. 63. Taxes in lieu of taxes under 1926 Act. Sec. 64. Short title. Sec. 65. Effective date of title. Table of contents. Income Tax, p. 795 . Introductory provi- sions, p. 795. General provisions, p.795. Ratesoftax, p. 795. Net income co m- puted,p. 797. Credits against tax, p.804. Accounting, p. 805 . Returns and pay. ment, p. 807. Miscellaneous provi- sions, p. 810. Effective date, p.811. SEVENTIETH CONGRESS. SEss. I. CH. 852 . 1928 . 791 CHAP. 852 .-An Act To re duce and equal ize t axat ion, provi de r evenu e, an d for other purposes. Be it enacted by the Senate and House o f Representatives o f t/i .e United States of America in Congress assembled, That this Act, divided into titles and sections according to the following Table of Conte nts, may be cite d as the " Revenue Act of 1928 ": May 29, 1928. [H. R.I.) [Public, No. 562.] Revenue Act of 1929.

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