Page:United States Statutes at Large Volume 49 Part 1.djvu/1695

 1650 74TH C ONGRESS. SESS. II. CH. 690. JUNE 22, 1936. Credits against tax, p. 1696. Returns and pay- ment, p. 1698. Estates and tru sts, p. 1706. SUP PLEMEN T E-ES TATES AND TR USTS See. 161. Imposition of tax. See. 162. Net income. See. 163. Credits against net income. Sec. 164. Different taxable years. See. 165. Employees' trusts. Sec. 166. Revocable trusts. See. 167. Income for benefit of grantor. Sec. 168. Taxes of foreign countries and possessions of United States. See. 169. Common trust funds. Partnerships, p. 1709 . SU PPL EME NT F -PA RTNE RSH IPS See. 181 . Partnership not taxable. Sec. 182. Tax of partners. Sec. 183. Computation of partnership income. See. 184. Credits against net income. See. 185. Earned income. Sec. 186. Taxes of foreign countries and possessions of United States. Sec. 187. Partnership returns. Sec. 188. Different taxable years of partner and partnership. SUPPLEMENT G-INSURANCE COMPANIES Insurance companies, p. 1710. See. 201. Tax on li fe insurance companies. Sec. 202 . Gross income of life insurance comp anie s. Sec. 203. Net income of life insurance companie s. Sec. 204 . Insurance companies other than life or mutual. See. 205. Taxes of foreign countries and possessions of United States. See. 206. Computation of gross income. See. 207 . Mutual ins uran ce c ompa nies other than life. Nonresiden t alien in - SUPPLEMENT H-NONRESIDENT ALIEN INDIVIDUALS dividuals, p. 1714. Foreign co rporations , p. 1717. Possessions of the United States, p. 1718. SUPPLEMENT C-CREDITS AGAINST TAX Sec. 131. Taxes of foreign countries and possess ions of U nited Sta tes. SUPPLEMENT D-RETURNS AND PAYMENT OF TAx See. 141. Consolidated returns of railroad corporations. Sec. 142. Fiduciary retu rns. See. 143. Withholding of tax at source. See. 144. Payment of corporation income tax at source. See. 145. Penalties. See. 146. Closing by Commissioner of taxable year. See. 147. Information at source. See. 148. Inf orm ati on by corporations. See. 149. Returns of bro kers. Sec. 150. Collection of foreign items. See. 211. Tax on nonresident alien individuals. See. 212. Gross income. See. 213 . Deductions. See. 214. Credits against net income. Sec. 215 . Allowance of deductions and cre dits. See. 216. Credits against tax. See. 217. Returns. Sec. 218. Payment of tax. See. 219. Partnerships. SUPPLEMENT I-FOREIGN CORPORATIONS Sec. 231. Tax on foreign corporations. See. 232. Deductions. Sec. 233. All owa nce of d edu cti ons and Sec. 234. Credits against tax. See. 235. Returns. Sec. 236. Payment of tax. Sec. 237. Foreign insurance companies. Sec. 238. Affiliation. cred its. SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES See. 251. Inc ome fr om so urc es within possessions of Uni ted States. See. 252. Citizens of possessions of United States.