Page:United States Statutes at Large Volume 49 Part 1.djvu/1697

 165 2 Title VI-Miscella- ne ous Provisions , p. 1743 . Title VII-Refunds of Amounts Collected under Agricultural Ad- justment Act, p. 1747 . Title VIII-General Provisions, p. 1716. Title I-Income Tax. Introd uctory provi - sions. Application of title. To 1936, and succeed. ing years. Prior years not affected. Exceptions. Cross references. Classification of pro- visions. Designations. 74TH C ONGRESS. SESS. II. CH. 690. JUNE 22, 1936. TIT LE VI-MISC ELLAN EOUS PROV ISIO NS See. 801 . Exemption from admissions tax of certain concerts. See. 802 . Suits to enforce liens for taxes. See. 803. Interest on erroneous refunds. Sec. 804. Interest on overpayments. See. 805. Estate taxes-Revocable transfers. Sec. 806. Registration under the narcotic laws. Se e. 8 07 . Reco nsidera tion of refund claims. Sec. 808. Interest on judgments. Sec. 809 . Termination of jewelry tax. See. 810. Tax on furs. See. 811 . Importation of shingles. TITLE VII-REFUNDS OF AMOUNTS COLLECTED UNDER THE AGRI- CULT URAL ADJU STMEN T ACT See. 001 . Repeals. See. 902. Conditions on allowance of refunds. See. 903. Filing of claims. Sec. 904. Statute of limitations. See. 905 . Jurisdiction of courts. See. 906 . Procedure on claims for refunds of processing taxes. See. 907. Evidence and presumptions. Sec. 908. Interest on claims. See. 9W. Limitations on review. Sec. 910. Liability of collectors. Sec. 911. Inapplicability to certain refunds. See. 912. Period not extended. See. 913. Definitions. Sec. 914. Authority of Commissioner. Sec. 915. Salaries and administrative expenses. See. 916. Personnel. T ITLE VIII-GE NERAL PROVISI ONS Sec. 1001. Definitions. See. 1002. Separability clause. Sec. 1003 . Effective date of Act. T ITLE I-INCOME TAX SUBTITLE A-INTRODUCTORY PROVISIONS SEC.1. APPL ICAT ION OF TITLE. The pro visions of this title sha ll apply only to taxable years begin- ning after December 31, 1935. Income, war-profits, and excess- profits taxes for taxable years beginning prior to January 1, 1936, shall not be affected by the provisions of this title, but shall remain subject to the applicable provisions of prior revenue Acts, except as such provisions are modified by legislation enacted subsequent to this Act. SEC. 2. CROSS REFERENCES. The cross references in this title to other portions of the title, where the word "see" is used, are made only for convenience, and shall be given no legal effect. SEC. 3. CLASSIFICATION OF PROVISIONS. T he provisions of this tit le are herein classified and designated as- Subtitle A-Introductory provisions, Subtitle B-General provisions, divided into Parts and sections, Subtitle C-Supplemental provisions, divided into Supplements and sections.