Page:United States Statutes at Large Volume 48 Part 1.djvu/707

 73d C ONGRESS. SESS. II. CH. 277 . MAY 10, 1934 . 681 SUBTITLE C-SUPPLEMENTAL PROVISIONS REVE NUE ACT OF 1934 SUPPLEMENT A- RA TES OF TAX PROVISIONS, P.00. SUPPLEMENTAL Sec. 101. Exemptions from tax on corporations. See. 102. Surtax on corporations improperly accumulating surplus. See. 10 3 . Rates of tax on citiz ens and corp orations of c ertain forei gn countries SUPPLEMENT B-COMPUTATION OF NET INCOME See, Ill. Determination of amount of, and recognition of, gain or loss. Sec. 112. Recognition of gain or loss. See. 113. Adjusted basis for determining gain or loss. See. 114. Basis for depreciation and depletion. See. 115. Distributions by corporations. See. 116. Exclusions from gross income. See. 117. Capital gains and losses. Sec. 118. Loss from wash sales of stock or securities. Sec. 119. Income from sources within United States. See. 12 0 . Unlimited deductio n for charitable and other contributions. SUPPLEMENT C-('REDITS AGAINST TAX Sec .1 3 1 . Taxes of foreign c ountries and possess ions of United States . SUPPLEMENT D- RETUR NS AND PAYMENT OF TAX Returns and pay- ment, p. 720. See. 141 . Consolidated returns of railroad corporations . Sec . 142 . Fiduciary returns. See. 14 3 . Withholding of tax at source . Sec. 144 . Payment of corp oration income tax a t source . See. 145. Penalties . See. 146 . Closing by Comm issioner of taxable year . See. 14 7 . Information at source . See. 148 . Information by corporations . See. 149. Returns of brokers . See . 1 50 . Collectio n of foreign items . SUPPLEMENT F-ESTATES AND TRUSTS See . 161. Imposition of ta- Sec .162. Net income . See . 163. Credits against net income . See . 164. Different taxable years. Sec . 165. Employees' trusts. Sec. 166. Revocable trusts . Sec. 167. Income for benefit of grantor . See . 168. Taxes of foreign countries and possessions of United States. SUPPLEMENT F-PARTNSSHIPS See. 181. Partnership not taxable. Sec. 182. Tax of partners. See. 183. Computation of partnership income. See. 184. Credits against net income. Se e. 185 . Earned income. See. 186. Taxes of foreign countries and possessions of United States. See. 187. Partnership returns. See. 188. Different taxable years of partner and partnership. SUPPLEMENT G-INSURANCE COMPANIES Sec. 201. Tax on life insurance companies. Sec. 202. Gross income of life insurance companies. Sec. 203. Net income of life insurance companies. See. 20 4 . Insurance companie s other than life or mutual. See. 205. Taxes of foreign countries and possessions of Un ited Sta tes. See. 206. Computation of gross income. See. 207 . Mutual insurance companies other than life. SUPPLEMENT H-NoNREsIDENT ALIEN INDIVIDUALS See. 211 . Gross income See. 212. Deductions. See. 213. Credits against net income. Net incom e com - puted, p.703. Credits against tat, p.715. Estates and trusts, p. 727. Insurance comps- mss, p .731. Partner ships, p 7 :30. Nonresident alien in- dividuals, p. 735 .