Page:United States Statutes at Large Volume 47 Part 1.djvu/195

 72d CONGRESS. SESS. I. CH. 209 . JUNE 6,1932 . SU PPLEMENT F-PARTNERS HIPS See. 181. Partnership not taxable. Sec. 182. Tax of partners, Sec . 183 . Computation of partnership income . See. 184. Credits agai nst net inc ome. Sec. 185. Earned income. Sec. 186. Capital net gains and losses. bee. 187 . Net losses. Sec. 188 . Taxes of foreign countries and possessions of United States. See. 189. Partnership returns. SUPPL EMENT G-IN SUaANCE C OMPANIES Sec. 201. Tax on life insurance c ompanies. Sec. 202. Gross income of life insurance companies. See. 203. Net income of life insurance companies. Sec. 204. Insurance co mpanies oth er than life or mutual. Sec. 205 . Net losses. Sec. 206 . Taxes of for eign countr ies and poss essions of the United S tates. See. 207. Computation of gross income. See. 208. Mutual insurance companies other than life. SUPPLEMENT H-NONRESIDENT ALIEN INDIVIDUALS See. 211 . Nor mal tax. See. 212. Gross income. See. 213. Deductions . See. 214. Cr ed its ag ai nst net inc ome. Sec. 215. Allowance of deductions and credits. See. 216 . Credits against tax. Sec. 217. Retu rns. Sec. 218. Payment of tax. SUPPLEMENT I-FOREIGN CORPORATIONS See. 231. Gross income. Sec. 232. Dedu ctio ns. Sec. 233. Allowance of deductions and credits. Sec. 234. Credits against tax. See. 235. Retu rns. Sec. 236. Payment of tax. See. 237. Fo re ign insurance companies. See. 238. Affiliation. SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES See. 251 . Income from sources within possessions of United States. Sec. 252. Citizens of possessions of United States. Sec. 261. Sec. 262 . Sec. 263 . Sec. 264. ACT CORPORATIONS SUPPLEMENT K-CHINA TRADE Credit against net income . Credits against the tax. Affiliation. Income of shareholders. SUPPLEMENT L---ASSESSMENT AND COLLECTION OF DEFICIENCIES See. 271 . Definition of deficiency . Sec. 272. Procedure in general. Sec. 273 . Jeopardy assessments. Sec. 274. Bankruptcy and r ecei vers hips . Sec. 275 . Period of limitation upon assessment See . 276 . Same-Exc eptions. Sec. 277 . Suspension of running of statute. and collection. SUPPLEMENT M-I NT ERE ST AND ADDITIONS TO TAX Se e. 291 . Failure to file return. Sec. 292. Interest on deficiencies. Sec. 293. Additions to the tax in case of deficiency. See. 294 . Additions to the tax in case of n onpa yment . Sec. 295 . Time extended for payment of tax shown on return. Sec. 296 . Time exten ded for pay ment of defi ciency. Sec. 297. Interest in case of jeopardy assessments. See. 298. Bankruptcy and re cei ver sh ips . Sec. 299 . Removal of property or departure from United States. SUPPLEMENT N-CLAIMS AGAINST TRANS FERE ES AND FIDUCIARIES Sec. 311. Transferred assets. See. 312. Notice of fiduciary relationship . SUPPLEMENT O--OVERPAYMENTS Se c. 321 . Overpayment of Installment. Sec . 322. Refunds and cred its. TITLE II-ADDITIONAL ESTATE TAX Se c. 401 . Imposition of tax. Se e. 402 . Credits against tax. Sec . 403 . Assessment, collectio n, and payme nt of tax. 171 REVENUE ACT OF 1932. Part nersh ips, p . 222. Insu ranc e com pani es, p. 223. Nonreside nt aliens, p. 228. Foreign corporations, p. 229 . Possessions of the United States, p. 231 . China Trade Act cor porations, p. 232 . Deficiencies, p. 233. Interest and addi- tions to tax, p. 238. Transferees and fidu- ciaries, p. 240. Overpa yments, p. 242. Additional estate tar, p . 243.