Page:United States Statutes at Large Volume 47 Part 1.djvu/1750

 INDEX. ci Rederiaktiebolaeet NordstJernan, Swed- Paa-e. ish corporation, balance continued available for arbitration of claim oL_ 538 Red Lake Indians, Minn.: Appropriation for education________ 103,832 Road, etc., construction on reserva- tion _________________________ 112,840 Red Men, Improved Order of. cnarter axnendment_______________________ 1423 Red River of the North: Bridge authorized across, at Bygland, ~inn__________________________ 46 Time extended for bridging, between ~innesota and North Dakota_ ___ 5 Refrigerators, tax on__________________ 263 Regional Agricultural Credit Corpora- tions. See also Agricultural-Credit Corporations. Creation, by Reconstruction Finance Corporation______ ______________ 713 Capital, '3ubscription, management_ _ 713 Advances for agriculture, stockraising, etc.; interesL _____ ________ _____ _ 713 Rediscounting paper_________________ 713 Operating expen-res __________________ 713 Registered Mail. See Postal Service. Rehabilitation of Disabled Persons. aee Vocational Rehabilitation. Relief Act. See Emergency Relief and Construction Act of 1932. Relief of Unem;lloyed, D. C .: Appropriation for __________ _________ 373 Additional amount for_________ ____ 1606 Reno, Nev_, acceptance of title to part of new post-office building site_ _______ 539 Reno Quartermaster Depot Military Res- ervation, Okla., appropriation for Southwestern Reformatory __ _______ 495 Rearganization, etc., Executive Depart- ments. See Executive Departments. Reorganization of Railroads. See Bank- ruptcy Act. Representatives in Congress. See (JQn- gre88. Republic of Panama. See PaD8Jn&. Reserve Officers' Traiuing Corps. See also Wsr Department. Students In designated units, no funds available for additionaL _______ 686, 1593 Restraining Orders. See Injunctions in Labor Disputes. Retired Pay: Construed___________ .. ____________ __ 406 !.imitation on amount. See Economy Acts. Retirement and Disability Fund, Foreign Service, sum credited to ___ . _____ 479,1374 Retirement for Age. See Economy Acts. Returns ofIncome Tax. Set In('ome Tax, Returns. Revenue Act of 1926: Pap. Amendments-- Boa.rd of Tax Appeal&- Fees for certifying records oL_____ 286 Filing petition for review of deci- &on_______________________ 286 Credit allowed for gift taxes________ 278 Deduction of tax on prior taxed property_____________________ 281 Deductions______ ________ _____ ___ _ 280 Determining value of groBS estate of decedenL ________________. ___ 279 Determiuing value of net esta.tes____ 244 Future interests, extension of time for tax payments_____ _______ _____ _ 284 Lien for tRAes_____________________ 283 Nonresidents, dedt!ctions from gr088 estates____ __ ___ ___ __ _________ 281 Payments, time for_______ _________ 282 Refund of taxes for taxable year 1918_ 288 Refunds________ _________ ________ _ 283 Revenue stamps, sale of, in certain post offices________ ___________ 1413 Stamp taxes-- Conveyances____________________ 275 Sales of produce for future delivery 275 Stamp tax on issues of bonds_ ______ 272 188ues of stock__________________ 272 Transfers of bonds_______________ 274 Transfers of stock____ __ _________ 273 Revenue Act of 1928, amendment, credits or refunds of payments under___ ._ __ _ 213 Revenue Act of 1932: Amendment-- Tax exemption of articles delivered under certain contracts prior to June 21,1932________________ 302 Table of Contents________________ 169-173 Title I-Income Tax________________ 173 Subtitle A-Introductory provisions_ 173 Subtitle B-General provisions_____ 174 Part I-Rates of tax____________ 174 Part II-Computation of net in- come______________________ 178 Part III-Credits against tA.X_ ___ _ 185 Part IV-Accounting periods and methods___________________ 185 Part V-Returns and payment.s _ __ 188 Part VI-Miscellaneous provisions_ 190 Subtitle C-Supplemental provisions_ 191 Supplement A-Rates of tax_____ 191 Supplement B-Computation of netincome_________________ 195 Supplement C-Credits against tax_ 211 Supplement D-Returns and pay- ments_____________________ 213 Supplement E-Estates and trusts_ 219 Supplement F- Partnerships _____ 222 Supplement G-Insurance Com- panies_____________________ 223