Page:United States Statutes at Large Volume 47 Part 1.djvu/196

 172 72d CONGRESS. SESS. I. CH. 209 . JUNE 6, 1932 . REVENUE ACT Or IM. TITLE III-Gwv TAX Gift tax, p. 245. See. 501 . Imposition of tax. Sec. 502 . Computation of tax. Sec. 503. Transfer for less than adequate and full consideration. Sec. 504 . Net gifts. See 505. Deductions. Sec: 506. Gifts made in property. See. 507 . Returns. See. 508 . Records and special returns. Sec. 509. Payment of tax. Sec. 510. Lien for tax. Sec. 511 . Examination of return and determination of tax. Sec. 512 . Definition of deficiency. Sec. 513. Assessment and collection of deficiencies. See. 514 . Jeo andy assessments. Sec. 515. Clams in abatement. Sec. 516 . Bankruptcy and receiverships. Sec, 517. Period of limitation upon assessment and collectiony Sec. 518 . Suspension of running of statute. Sec. 519 . Additions to the tax in case of failure to file return. Sec. 520 . Additions to the tax in case of deficiency. Sec. 521 . Interest on extended payments. Sec. 522 . Interest on deficiencies. Sec. 523. Interest on jeopardy assessments. See. 524. Additions to the tax in case of nonpayment. Sec. 525. Penalties. See. 5 26 . Tra nsferre d asset s. Sec. 527. Notice of fiduciary relationship. Sec. 528. Refunds and credits. See. 529. Laws made applicable. See. 530 . Rules and regulations. See. 531. Definitions. Sec.532. Short title. Manufacturers' ex- cise taxe s, p. 259. Miscellaneous taxes, p.270. Telegraph, radio,etc. , p.270. Stamp taxes, p. 272. TITLE IV-MANIIFACTURERS' EXCISE TAXES Sec. 601. Excise taxes on certain articles. Sec. 602 . Tax on tires and inner tubes. Sec. 603. Tax on toilet preparations, etc, Sec. 604. Tax on furs. Sec. 605. Tax on jewelry etc. Sec. 606. Tax on automobiles, etc. Sec. 607. Tax on radio receiving sets, etc. Sec. 608. Tax on mechanical refrigerators. Sec. 609. Tax on sporting goods. Sec. 610. Tax on firearms, shells, and cartridges. Sec. 611. Tax on cameras. See. 612. Tax on matches. Sec. 613. Tax on candy. Sec. 614. Tax on chewing gum. ,Sec. 615. Tax on soft drinks. See. 6 16 . Tax on ele ctrical energy. See. 617 . Tax on gasoline. See. 618 . Definition of sale. See. 619. Sale price. See. 620 . Sale of articles for further manufacture. See. 621 . Credits and refunds. See. 622 . .tlse by manufacturer, producer, or importer. See. 623. Sales by others than manufacturer, producer, or importer. Sec. 624. Exemption of articles manufactured or produced by Indians. See. 625 . Contracts prior to May 1, 1932. See. 626 . Return and payment of manufacturers' taxes. Sec. 627 . Applicability of administrative provisions. Sec. 628. Rules and regulations, See. 629. Effective date. TIT LE V-MISCELLANEOUS TAXES PART I-TAx ON TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIE! See. 701 . Imposition. Sec. 702. Returns and payments of tax. Admissions tax, PART II-ADMISSIONS TAx p.271. Sec. 711 . Admissions tax. PART III-STAMP TASEs Sec. 721. Stamp tax on issues of bonds, etc. See. 722. Stamp tax on Issues of stock, etc. See. 723 . Stamp tax on transfer of stocks, etc. Sec. , 724. Stamp tax on transfer of bonds, etc. Sec. 725. Stamp tax on conveyances. See. 726 . Stamp tax on sales of produce for future delivery. Oil transportation by PART IV-T Ax ON TRAN SPORTATION OF OIL $Y PIPE LINE pipe lines, p. 275. Sec. 731. Tax on transportation of oil by pipe line.