Page:United States Statutes at Large Volume 48 Part 1.djvu/708

 682 73d C ONGRESS. SESS. II. CH. 277. MAY 10, 1934. REVEN UE ACT Sec. 214. Allowance of deductions and credits. OF 1934. Sec .215. Credits against tax. Sec. 216. Returns . See. 217. Pa yme nt of tax. Forei gn corp oratio ns, p.737. Possessions of the United States, p. 738. China Trade Act corporations, p. 739. Deficiencies, p. 740 . Interest and tax ad- ditions, p. 746 . Transferees and fidu- ciaries, p. 748. Overpayments,p. 750. SUPPLEMENT I-FOREIGN CORPORATIONS See. 231 . Gross incom e. See. 232. Deductions. See. 233 . Allowance of deductions and credits. See. 234. Credits against tax. See. 235 . Returns. See. 236. Payment of tax. See. 237 . Foreign insurance companies. S e e. 238 . Affiliation SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES See. 251. Income from sources within possessions of United States. See. 252 . Citizens of possessions of United States. SUPPLEMENT h-CHINA TRADE ACT CORPORATIONS See. 261. Credit against net income. See. 262 . Credits against the tax. See. 263 . Affiliation. See. M. Incom e of shareholders. SUP PLEME NT L -ASS ESSM ENT AND C OLLE CTIO N OF DEF ICIEN CIES Sec. 271 . Definition of deficiency. Sec. 272 . Procedure in general. See. 273 . Jeopardy assessments. See. 274 . Bankruptcy and receiverships. See. 275. Period of limitation upon assessment and collection. See. 270. Same-Exceptio ns. See. 277 . Suspension of running of statute. SUPPLEMENT M-INTEREST AND ADDITIONS TO THE TAx Sec. 291. Failure to file return. See. 292. Interest on deficiencies. Sec. 293. Additions to the tax in case of deficiency. See. 294. Additions to the tax in case of nonpayment. Sec. 295 . Tim e ext ended for payment of tax shown on retu rn. See. 296 . Time extended for payment of deficiency. See. 297. Interest in case of jeopardy assessments. Se e. 2 9,13 . Bankruptcy and receiv erships. See. 299 . Removal of property or departure from United States. SUPPLEMENT N-CL AIMS AGAINST TR ANSFEREES AND FIDUCIARIES See. 311 . Transferred assets. Se e. 312 . Notice of fiduciary relationshi p. SUPPLEMENT O- OVERPAYMENTS See. 321. Over payme nt o f ins tallm ent. See. 322 . Refunds and credits. ADDITIONAL INCO ME TAXES, TITL E I -k-A DDI TION AL INCOME TAXES P. 751 See. 351 . Surtax on personal holding comp anies. EST ATE TAX AMENDMENTS, P TITLE II-AMEN DMENTS TO ESTATE TAX 752. Sec. 401 . Revocable trusts. Se c. 402. Pr ior taxed property. See. 403. Citizenship and residence of decedents. See . 404 . Real estate situated outside the United States. See. 4013. Estate tax rates. Se e. 406. Nond educt ibili ty of cert ain t ransf ers.