Page:United States Statutes at Large Volume 48 Part 1.djvu/1423

 cvi INDEX. Revenue Ad of 1932-Continued. Page. Revenue Ad of 1932-Continued. Amendments-Contin lied. Corporations, consolidated returns of-Continued. Returns; inspection; adjusted de· clared value___ • __________ 207,208 Tax on net income of; assessment and collection oL. ___ _ • ___ __ 208 Credit or refund ______________ •• __ 756 Dividends, tax on ___________ ._____ 206 Returns; liability of corporation; dividends not taxed _______ 206, 207 Furs, tax on______________________ 768 Gasoline tax increased __ • ____ _ _____ 206 Extended for one year__ • ___ _ •.• _ 254 " Benzol" construed ___ • _ __ ______ 206 Gifts, nondeductibility of certain._ __ 760 Interest, assessment, etc., of, prior to September 15, 1933________ • 209 Jeopardyassessment______________ 758 Jewelry, etc., tax on_______________ 768 Liquid malt and extracts, tax ex- emptsales___ ___ ____ __ _______ ___ 998 Lubricating oil and gasoline, taxes on ______ ._. __ •____ • ___ ._____ 764 Manufacturers' Excise Taxes- Credits and refunds, allowance of, for sales of taxahle articles to States, etc.; condition _ _ _____ 255 Electrical energy for domestic, etc., consumption, tax payment by vendor; inapplicable to pub- licly owned plants______ ._ •. _ 256 Exemption from tax of certain sup· plies for vessels. _ . • _. _____ ._ 256 Lubricating oils, sales to manufac- turer for resale, tax free; ven- dee deemed manufacturer, etc. ______ • ___ •. ______ .____ 255 Provisions extended to 1935_. __ _ _ 206 Tax·free sales__ • ___________ • _. __ 255 Matches, increase in rate on fancy wooden, etc_____ • __ • _____ .• __ 768 Miscellaneous taxes, U 1934" to U 1935"__ ._. ___ ._ ••• __ • __ •••• 206 Postal rates ____________________ 254,760 Post offices, determination of class of, offices having city or village letter-carrier services. _ ___ ____ _ 255 Property, gifts of, subject to power, provision repealed _______ .__ _ __ 758 Returns, time for making; inspection of ___ •••••• __ • _________ • __ ... _ 209 Sales of produce for future delivery, stamp tax rate reduced _____ • __ 768 Surplus, accumulation of, to evade any internal-revenue tax. ___ . _• 207 Tax reduct.ions, if revenues exceed ex- penditures 0" eighteenth amend- ment is repealed_ •• __ __ _ __ •••• 208 Amendments-Contin ued. Termination of tax on- Bank checks. _ __ _ • ____________ _ Boats, use or. •• ___ ._ •• ____ ____ _ Candy____ •••• __ • ____ • ____ . ___ _ Soft drinks ____________________ _ Partnership, los8 disallowed to, not allowed as deduction to member of, in computing net income _____ _ Sections repealed and amended. _• __ _ • Revenue Act of 1934: Table of Contents•• ____________ •• _._ Title I-Income Tax _______________ _ Subtitle A-Introductory provisions_ Subtitle B-General provisions_ . __ _ Part I-Rates of tax ___________ _ Part II-Computation of net in· come _____________________ _ Part III-Credits against tax ____ _ Part IV-Accounting periods and mcthods of accounting ______ _ Part V-Returns and payment of tax_•••••• _••• ____________ • Part VI-Miscellaneous provi· sions _• ______ •____ . _______ _ Subtitle C-Supplemental provi- sions____ • _________________ • _ Supplement A-Rates of tax ____ _ Supplement B-Computation of netincome________________ _ Supplement C-Credits against tax___• ___________________ _ Supplement D-Returns and pay- ment of tax _______________ _ Supplement E-Estates and trusts_ Supplement F-Partnerships ____ _ Supplement G--Insurance eom- panies ____________________ _ Supplement H-Nonresident alien individuals___ •• __ __ ___ __ __ _ Supplement I-Foreign corpora- tions _____________________ _ Supplement J-Possessions of the United States _____________ _ Supplement K-China Trade Act corporations_______________ _ Supplement L-Assessment and collection of deficiencies _____ _ Supplement M-Intcrest and ad- ditions to the tax __________ _ Supplement N-Claims against transferees and fiduciaries ___ _ Supplement O-Overpayments __ _ Title lA-Additional Income Taxes___ _ Title II-Amendments to Estate Tax __ Title III-Amendments to Prior Acts and Miscellaneous _____________ _ Bankruptcy and receiverships. ___ _ _ Commissioner as party to suit___ .__ Page. 768 769 769 762 209 209 680 683 683 684 684 686 693 694 697 699 700 700 703 718 720 727 730 731 735 737 738 739 740 746 748 750 751 752 755 757 760