Page:United States Statutes at Large Volume 48 Part 1.djvu/709

 73d CONGRESS. SESS. II. CH. 277 . MAY 10, 1934 . TITLE III-AMENDMENTS TO PRIOR AC TS AND MI SCE LLAN EOU S Sec. 501 . Period for petition to board under prior Acts. See. 502. Recovery of amounts erroneously refunded. Se c. 503 . Statute of limitations on suits for refund. See. 504. Overpayments found by the Board of Tax Appeals. Se e. 505. Ba nkruptcy and receive rships. See. 506. Retroactivity of regulations, rulings, etc. See. 507 . Examination of books and witnesses. See. 508 . Sale of personal property under distraint. See. 509 . Discharge of liens. See. 510. Jeopardy assessments. See. 511 . Gifts of property subject to power. Se e. 512 . Ge neral counsel for th e Treasury. Sec. 513. Assistants in the Treasury. See. 514 . Penalties and awards to informers with respect to illegally produced petroleum. See. 515. Postal rates. See. 516 . Commissioner as pa rty to suit. See. 517. Nondeductibility of certain gifts. See. 518. Liability of fiduciary. See. 519. Venue for appeals from Board of Tax Appeals. See. 520. Gift tax rates. TITLE IV-EXCISE TAXES See. 601. Termination of soft drink tax. See. 602. Tax on certain oils. See. 6 02 . Processing tax on certain oils. See. 603. Taxes on lubricating oil and gasoline. Se e. 604 . Pr oducers' tax on crud e petroleum. See. 605. Tax on refining of crude petroleum. See. 606. Termination of bank check tax. Sec. 607. Enforcement of liability for taxes collected. Sec. 608. Tax on furs. See. 609 . Tax on jewe lry, etc. See. 610. Tax on cigarettes. See. 611 . Tax on matches. See. 612. Stamp tax on sales of produce for future delivery. See. 613 . Termination of tax on use of boats. See. 614 . Termination of tax on candy. TITLE V-CAPITAL ST OCK AND EXCESS-PROFITS TAXES Se e. 701 . Capital-sto ck tax. Sec. 702. Excess-profits tax. See. 703 . Capital-stock and excess-profits tax imposed by National Industrial Recovery Act. TITLE VI-GENERAL PROVISIONS See. 801 . Definitions. Sec. 802. Separability clause. See. 803 . Effective d ate of Act. TITLE I-INCOME TAX SUBTITL E A-INTRODUCTORY PRO VISIONS SEC. 1. APP LIC ATIO N OF TITLE. The pro vis ion s of this title sha ll apply o nly to ta xab le ye ars beginni ng afte r Dece mber 31, 193 3. Income, war-profits, and excess- profits taxes for taxable years beginning prior to January 1, 1934, shal l not be affected by the provisions of this tit le, bu t sh all r em ai n subject to the applicable provisions of prior revenue Acts, except as such provisions are mod ified by Title III of this Act or by legis- latio n enacted subsequent to this Act. 683 R EVENUE ACT O F 1934. AMENDMENTS TO PRIOR AC TS AND MISCELLA- NEOUS, P 755. EXCISE TAXES, P.762. CAPITAL STOCK AND EXCESS PROFITS TAXES, P. 769. GENERAL PRO- VISIONS, P. 771 . INCOME TAX. INTRODUCTO- RY PROVISIONS. Application of title. To 1934, and succeed- ing years. Prio r years not affect- ed. E xcepti ons. Post, p. 755.