Page:United States Statutes at Large Volume 52.djvu/1696

 1660 Revenue Act of 1932-Continued. Amendments-Continued. Telegraph, telephone, radio, and cable facilities, use of, for collecticn of news for press or radio broad- casting, tax exemption--- Tractors, tax on-- Transferee cases, waivers in-- Termination of certain excise taxes imposed by, on- Brewer's wort, malt syrup, etc --- Cameras-- Chewing gum. -- Furs- Phonograph records Sporting goods --- Toilet preparations- Revenue Act of 1934: Amendments- Jeopardy assessments, abatement --- Palm oil, etc., exemption of, from proc- essing tax -- Personal property, retroactive exclu- sion of gain from purchase within U. S. and sale within possession- Transferee cases, waivers in- Crude petroleum, termination of excise tax on-- Revenue Act of 1936, Amendments: Jeopardy assessments, abatement-- Liquidation, basis of property acquired in connection with--- Overpayments found by Board of Tax Appeals--- Personal property, retroactive exclu- sion of gain from purchase within U. S. and sale within possession --- Reorganizations, basis of property ac- quired in connection with. Transferee cases, waivers in--- Revenue Act of 1938: Additional copies ordered printed - Bill and report, additional copies ordered printed- Title I-Income Tax (for alphabetical arrangement of provisions see sep- arate title)- Subtitle A-Introductory provisions- Subtitle B-General provisions- PartI-Rates oftax-_--- Part II-Computation of net in- come-- Part III-Credits against tax- Part IV-Accounting periods and methods of accounting Part V-Returns and payment of tax PartVI-Moicellaneous provisions- INDEX Page 571 571 578 568 568 568 568 568 568 568 579 570 577 578 568 679 575 575 677 574 578 1452 1450 447 452 452 452 457 472 473 476 480 Revenue Act of 1i93-- ontnuea. Title I-Income Tax-Continued. Subtitle C-Supplemental provisions Supplement A-Rates of tax - Supplement B-Computation of net income Supplement C-Credits against tax-- Supplement D-Returns and pay- ment of tax Supplement E-Estates and trusts_ Supplement F-Partnerships--- - - Supplement G-Insurance com- panies- Supplement H-Nonresident alien individuals- Supplement I-Foreign corpora- tions-- Supplement J-Possessions of the United States--- Supplement K-China Trade Act corporations Supplement L-Assessment and collection of deficiencies--- Supplement M-Interest and ad- ditions to the tax - - Supplement N-Claims against transferees and fiduciaries Supplement O-Overpayments - - Supplement P-Foreign personal holding companies--- Supplement Q-Mutual invest- ment companies Supplement R-Exchanges and dis- tributions in obedience to or- ders of Securities and Exchange Commission- Title IA-Personal Holding Companies. Title I I-Estate and Gift Taxes -. -- - -- - Title Ill-Capital Stock and Exceas- Profits Taxes--- Title IV-Excise Taxes--- Aircraft, exemption from excise tax of supplies for certain Distilled spirits, tax on --- Electrical energy tax, exemption of certain cooperative or nonprofit corporations from- Filled cheese, exemption from tax on- Lumber, amendments to tax on- - Matches, tax on- Oils, tax on certain..--.. -- Palm oil, etc., exemption from process- ing tax-- Stocks and bonds, exemption from stamp tax on certain transfers- -- Telegraph, telephone, radio, and cable facilities tax on ,-.--- Termination of certin- . v. - rrAAn-1: I- Page 4SO 4SO 484 506 508 517 521 522 527 530 532 533 534 540 543 544 545 552 553 557 564 565 568 570 572 573 571 570 571 568 570 572 571 568

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