Page:United States Statutes at Large Volume 45 Part 1.djvu/844

 SEVENTIETH CONGRESS. SEss . I. Cn. 852. 1928. 793 SUP PL EM ENT H-NONRESIDENT AL IEN INDIVIDUALS Sec. 211. Normal tax. See. 212 . Gross incom e. Sec. 213 . Deductions. Sec. 214 . Credits against net income. Sec. 215. Allowance of deductions and credits. Sec. 216 . Credits against tax. Sec. 217 . Returns. Sec. 218. Payment of tax. SUPPLEMENT I-FO REIGN CORPORATI ONS Sec. 231 . Gross incom e. Sec. 232 . Deductions. See. 233. Allowance of deductions and credits. See. 234. Credits against tax. Sec. 235 . Returns. Sec. 236. Pay me nt of tax. Sec. 237. For ei gn insurance companies. Se e. 238 . Affiliation. Possessions of the United States, p. 850 . See. 251. Income fr om so urc es within pos ses si ons of United States. See. 252. Citizens of possessions of United States. SUPPLEMENT K-CHINA TRADE ACT CORPORATIONS China Trade Act cor- porations, p. 851 . See. 261. Credit against net income. Sec. 262. Credits against the tax. Se c. 263 . Affiliation. See. 264. Income of shareholders. SUPPL EMENT J-POSSESS IONS OF THE UNITED STATES SUPPLEMENT L--ASSESSMENT AND COr.T .ECTION o f D i .rrerENCrEs See. 271. Definition of deficiency. See. 272. Procedure in general. See. 273. Jeopardy asse ssme nts. See. 274. Bankruptcy and receiverships. See. 275 . Period of li mitat ion upon asses smen t and coll ecti on. See. 276. Same-Exceptio ns. See. 277. Suspension of running of statute. SUP PLEM ENT M-IN TERE ST AND AD DITI ONS TO TA See. 291. Failure to file return. See. 292. Interest on deficiencies. Se c. 2 93 . Additions to the tax in case of deficiency. See. 294 . Additions to the tax in case of nonpayment. See. 295. Ti me extended for payment of tax shown on return. See. 296. Time extended for p aym ent of deficiency. See. 297. Interest in case of jeopardy assessments. See. 298. Bankruptcy and receiverships. Sec. 299. Removal of property or departure from United States. SUPPLEMENT N--CLAIMS AGAINST TRANS EES AND FIDUCIARIES Sec.311. Transferred assets. Se c .3 12. Notice of fiduciary relationshi p. SUPPLEMENT O-OVERPAYMENTS See. 321 . Overpayment of installment. See .322. Refunds and credits. TITLE II-MISCELLANEOUS TAxEs PA RT I-ESTATE TAX Sec. 401 . Deductions in case of nonresident decedents. Sec. 402 . Suspension of running of statute of limitations. Sec. 403. Same-Trans feree cases. Sec. 404. Credit of gift tax. Sec .411. Admissions tax. Sec .412. Tax on sale of tickets by brokers. See. 413 . Club dues tax. Sec. 414. Returns of ad miss ions and d ues tax. REVE NUE ACT OF 1925 Nonresident aliens, p.847. Foreign corporations, p. 849. Deficiencies, p. 852. Interest and addi. tions to tax, p. 857. Tran sferee s and f idu- ciaries, 1) . 860 . Overpayments,p.891 . Miscellaneous taxes, Estate tax, p . 862 . PART II-TAX ON ADMISSIONS AND DUES Tax on ad missi ons and dues, p .863.

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