Page:United States Statutes at Large Volume 47 Part 1.djvu/197

 72d CONGRESS. SESS. I. CH. 209. JUNE 6,1932. 173 PART V-TAX ON LEASES OF SASa DaPOSIT BOxms Sec. 741. Tax on leases of safe deposit boxes. PART VI-TAX oN CH ECK S, ETC . See. 751. Tax on checks. etc. PA RT VII- TAX ON BOATS See. 761. Tax on use of boats. P ART VII I-A DMIN IST RAT IVE PRO VIS IONS See. 771 . Payment of taxes See. 772. Refunds and credits. See. 773. Regulations. See. 774. Applicability of administrative provisions. TITLE VI-ESTATE TAX AMENDMENTS Sec. 801. Credit of gift tax on estate tax. See. 802. 80 per centum credit. Sec. 803 . Future interests. Sec. 804. Relinquishment of dower, etc ., as considetation. See. 805. Deductions. See. 806. Prior taxed property. Sec. 807. Deduction of bequests, etc., to charity. See. 808 . Extension of time for payment. Sec. 809. Lien for taxes. See. 810. Refunds. Sec. 811 . Future interests-Extension of time for payment of tax. TITLE VII-TAX oN TRANSFERS To Avom INCOME TAx See. 901. Imposition of tax. See. 902 . Nontaxable transfers. Sec. 903. Definition of " Foreign Trust". See. 904 . Payment and collection. TITLE VIII-POSTAL RATES See. 1001 . Postal rates. TITLE IX-ADMINISTRATIVE AND GENERAL PROVISIONS Sec. 1101 . Review of decisions of Board of Tax Appeals. See. 1102. Board of Tax Appeals-Fees. See. 1103. Limitations on suits by taxpayer. Sec. 1104. Date of allowance of refund or credit. Sec. 1105. Jeopardy assessment. See. 1106 . Refunds of miscellaneous taxes. See. 1107 . Adjustments of carriers' liabilities to conform to recapture payments. See. 1108 . Limitation on prosecutions for internal revenue offenses. See. 1109 . Special disbursing agents of Treasury. Sec. 1110. Refund of taxes for taxable year 1918. Sec. 1111 . Definitions. See. 1112 . Separability clause. Sec. 1113 . Effective date of act. TITLE I -IN COME TAX SUBTITLE A--INTRODUCTORY PROVISIONS SEC. 1. A PPLI CAT ION OF TITLE. The provisions of this title shall apply only to the taxable year 1932 and succeeding taxable years. Income, war-prof its, and excess- profits taxes f or taxabl e years precedin g the ta xable ye ar 1932 shall not be affected by the provisions of this title, b ut shall remain su bject to the applicable provisions of prior revenue A cts, except as such provisions are modified by Title IX of this Act or by legislation enacted subsequent to this Act. SEC. 2. CROSS REFERENCES. The cross references in this title to other portions of the title where the word"see" is used, are made only for convenience, and shall be given no legal effect. R EVEN UE ACT 07 1932 . Safe deposit boxes, leas"s,p 276. Checks, etc., p. 276. Boats, p . 277. Administrative pro- visions, p . 277. Estate tax amend- ments,p. 278. Tax on transfers to avoid income tax, p. 284. Postal rates, p . 285. Administrative and general provisions, p.286. INCOME TAX . Introductory provi- sions . Application of title . To 1932, and succeed- ing years. Previous years not affected . Exceptions . Post, p . 286 . Cross r eferences . Merely for conven- ience.