Page:United States Statutes at Large Volume 52.djvu/491

 PUBLIC LAWS-CH. 289-MAY 28, 1938 Possessions of the United States, p. 532. China Trade Act corporations, p. 533. Deficiencies, p. 534. Interest and addi- tions to tax, p. 540 .. Transferees and fi- duciaries, p. 543. Overpayments, p. 544. Foreign personal holding companies, p. 545. Mutual investment companies, p. 552. Exchanges and dis- tributions in obedi- ence to orders of Secur- ities and Exchange Commission, p. 553. Title IA-Personal Holding Companies, p. 557. Sec. 236. Payment of tax. Sec. 237. Foreign insurance companies. Sec. 238 Affiliation. SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES Sec. 251. Income from sources within possessions of United States. Sec. 252. Citizens of possessions of United States. SUPPLEMENT K-CHINA TRADE ACT COBPORATIONS Sec. 261. Taxation in general. Sec. 262. Credit against net income. Sec. 263. Credits against the tax. Sec. 264. Affiliation. Sec. 265. Income of shareholders. SUPPLEMENT L-ASSESSMENT AND COLLECTION O DEFICIENCIE Sec. 271. Definition of deficiency. Sec. 272. Procedure in general. Sec. 273. Jeopardy assessments. Sec. 274. Bankruptcy and receiverships. Sec. 275. Period of limitation upon assessment and collection. Sec. 276. Same-Exceptions. Sec. 277. Suspension of running of statute. SUPPLEMENT M-INTEREST AND ADDIIONS TO THE TAX Sec. 291. Failure to file return. Sec. 292. Interest on deficiencies. Sec. 293. Additions to the tax in case of deficiency. Sec. 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. Sec. 297. Interest in case of jeopardy assessments. Sec. 298. Bankruptcy and receiverships. Sec. 299. Removal of property or departure from United States. SUPPLEMENT N-CLAIMS AGAINST TRANSFErEES AND FIDUCIAmES Sec. 311. Transferred assets. Sec. 312. Notice of fiduciary relationship. SUPPLEMENT O--OVEBPAYMENTS Sec. 321. Overpayment of Installment. Sec. 322. Refunds and credits. SUPPLEMENT P-FOREIGN PERSONAL HOLDING COMPANIES Sec. 331. Definition of foreign personal holding company. Sec. 332. Foreign personal holding company income. Sec. 333. Stock ownership. Sec. 334. Gross income of foreign personal holding companies. Sec. 335. Undistributed Supplement P net income. Sec. 336. Supplement P net income. Sec. 337. Corporation income taxed to United States shareholders. Sec. 338. Information returns by officers and directors. Sec. 339. Information returns by shareholders. Sec. 340. Penalties. SUPPLEMENT Q-MUTUAL INVESTMENT COMPANIES Sec. 361. Definition. Sec. 362. Tax on mutual investment companies. SUPPLEMENT R-EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE TO ORDEBS or THE SECURITIES AND EXCHANGE COMMISSION Sec. 371. Nonrecognition of gain or loss. Sec. 372. Basis for determining gain or loss. Sec. 373. Definitions. TrrLE IA-PERSONAL HOLDING COMPANIEs Sec. 401. Surtax on personal holding companies. Sec. 402. Definition of personal holding company. 450 [52 STAT.

�