Page:United States Statutes at Large Volume 49 Part 1.djvu/1696

 74 TH CONGRESS. SESS. II. CH. 690 . JUN E 22, 1936 . SUPPLEMENT K-CHINA TRADE ACT CORPORATIONS Sec.261. Taxation in general. Sec .262. Credit against net income. Sec .263. Credits against the t ax. See. 264. Affiliation. Sec .265. Income of shareholders. SUPPLEMENT L-ASSESSMENT AND COLLECTION OF DEFICIENCIES See. 271. Definition of deficiency. Sec. 272. Procedure in general. Sec. 273. Jeopardy assessments. See. 2T4. Bankruptcy and receiverships. See. 275 . Period of limitation upon assessment and collection. See.2- 46 . Same-Exceptions. See. 277 . Suspension of running of statute. SUPPLEMENT M-INTE REST AND ADDITIONS TO THE TAX Sec. 291 . Failure to file return. See. 292 . Interest on deficiencies. See. 293 . Additions to the tax in case of deficiency. See. 294 . Additions to the tax in case of nonpayment. Sec. 295 . Time extended for payment of tax shown on return. Sec. 296. Time extended for payment of deficiency. See. 297 . Interest in case of jeopardy assessments. See. 298 . Bankruptcy and receiverships. See. 299. Removal of property or departure from United States. SUPPLEMENT N-CLAIMS AGAINST TRANSFEREES AND FIDUCIARIES See. 311 . Transferred assets. See. 312. Notice of fiduciary relationship. SUPPLEMENT O-OVERPAYMENTS Sec .321. Overpayment of installment. Sec. 322 . Refunds and cr edits. TITLE IA-AD DITION AL INCO ME TAX ES Sec. 351 . Surtax on personal holding companies. TITLE II-CAPITAL STOCK AND EXCESS-PROFITS TAX Sec .401. Capital stock tax. See. 402. Excess-profits tax. TITLE II I-T AX ON UNJUST ENRI CHM ENT Sec. 501 . Tax on net income from certain sources. See. 502. Credit for other taxes on income. Sec. 503 . Administrative provisions. See. 504 . Taxable years to which title is applicable. Sec. 505 . Application of title to possessions. Sec. 5 06 . Closing agreements. TITLE IV-EXPORT, CHARITABLE, FTC ., RE FUN DS AND FLO OR STOCKS ADJUSTMENT UN DER AGRICULTURAL ADJUSTMENT ACT Sec. 601 . Refunds under Agricultural Adjustment Act on exports, deliveries for charitable distribution or use, etc. Sec. 602. Floor stocks as of January 6, 1936. See. 603 . Proclamations, etc ., made applicable. See. 604 . Repeals. TITLE V-AMENDMENTS TO TAXES ON CERTAIN OILS Sec. 701 . Tax on certain oils. Sec. 702. Processing tax on certain oils. Sec. 703. Miscellaneous provisions. See. 704 . Effective date. 1651 C hina Trade Act corporations, p. 1720. Deficiencies, p. 1721 . Interest and addi- tionstotax,p.1727. Tr ansferees and fidu- ciaries, p. 1729. Ove rpayments, p. 1730 . Title IA-Additional Income Taxes, p. 1732. Title II-Capital Stock and Excess. Profits Tax, p. 1733 . Title III-Tax on Unjust Enrichment, p. 1734 . Title IV-Export etc., Refunds and Floor Stocks Adjustment under Agricultural Ad- justment Act, p. 1739. Ti tle V- Amend - ments to Taxes on Cer- tain Oils, p. 1742.