Page:United States Statutes at Large Volume 45 Part 1.djvu/843

 792 SEVENTIETH CONGRESS. SEss. I. Car. '852 . 1928 . REVENUE ACT OF 1928 Supplemental provi- sions, p. 811. Rates of tax, p. 811. Net income com- puted, p. 815. Credits against tax, p. 829. Retu rns and pay- ment, p. 831. Estates and trusts, p. 338 . SUBTITLE C-SUPPLEMENTAL PROVISIONS SUPPLEMENT A-RATES OF TAx Sec. 101. Capital net gains and losses. Sec. 102. Sale of mines and oil or gas wells. Sec. 103 . Exemptions from tax on corporations. Sec. 104. Accumulation of surplus to evade surtaxes. Sec. 105. Taxable period embracing years with different laws. SUPPLEMENT B-COMPUTATION OF NET INCOME Sec. 111. Determination of amount of gain or loss. Sec. 112 . Recognition of gain or loss. Sec. 113 . Basis for determining gain or loss. Sec. 114 . Basis for depreciation and depletion. Sec. 115. Distributions by corporations. Sec. 116 . Exclusions from gross income. Sec. 117 . Net losses. See. 118. Loss on sale of stock or securities. Sec. 119. Income from sources within United States. Sec. 120. Unlimited deduction for charitable and other contributions. SUPPLEMENT C-CREDITS AGAINST TAX Sec. 131. Taxes of foreign countries and possessions of United States. Sec. 132. Payments under 1926 Act. SUPPLEME NT D-RET URNS AND PAYMENT OF TAX Sec. 141 . Consolidated returns of corporations-1929 and subsequent taxable years. Sec. 142 . Consolidated returns of corporations-taxable year 1928. Sec. 143. Fiduciary returns. Sec. 144. Withholding of tax at source. Se c. 14 5 . Payment of c orporation income tax at so urce. Sec. 146 . Penalties. Se c. 14 7 . Closing by C ommissioner of taxable year. Sec. 148 . Information at source. Sec. 149. Information by corporations. Sec. 150 . Returns of brokers. Sec. 151. Collection of foreign items. SUPPLEMENT E-ESTATES AND TRUSTS Sec. 161. Imposition of tax. Sec. 162. Net income. Sec. 163 . Credits against net income. Sec. 164. Different taxable years. Sec. 105 . Employees' trusts. Sec. 166 . Revocable trusts. Sec. 167. Income for benefit of grantor. Sec. 168. Capital net gains and losses. Sec. 169. Net losses. Se c. 17 0 . Taxes of foreign countries and possessions of United States. Partnerships, p. 840. SUPPLEMENT F-PARTNERSHIPS Sec. 181. Partnership not taxable. Sec. 182. Tax of partners. Sec. 183. Computation of partnership income. Sec. 184. Credits against net income. Sec. 185. Earned income. Sec. 186. Capital net gains and losses. Sec. 187. Net losses. Se c. 1 8 8 . Taxes of foreign countries and possessions of United States. Sec. 189. Partnership returns. Insura nce com pa- SUPPLEMENT G-INSURANCE COMPANIES nies, P. 842. Sec. 201 . Tax on life insurance companies. See. 202 . Gross income of life insurance companies. Sec. 203 . Net income of life insurance companies. Sec. 204 . Insurance companies other than life or mutual. Sec. 205 . Net losses. Se c. 2 0 6 . Taxes of foreign countries and possessions of United States. Sec. 207. Computation of gross income. Sec. 2 0 8 . Mutual insurance comp anies other than life.

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