Page:United States Statutes at Large Volume 52.djvu/492

 52 STAT.] 75TH CONG., 3D SESS.- CH. 289-MAY 28, 1938 451 Sec. 403. Personal holding company income. Sec. 404. Stock ownership. Sec. 405. Undistributed Title IA net income. Sec. 406. Title IA net income. Sec. 407. Deficiency dividends-Credits and refunds. Sec. 408. Meaning of terms used. Sec. 409. Administrative provisions. Sec. 410. Improper accumulation of surplus. Sec. 411. Foreign personal holding companies. TITLE II-ESTATE AND GIFT TAXES Title II-Estate and Gift Taxes, p. 564. Sec. 501. Estate tax returns. Sec. 502. Returns of additional estate tax. Sec. 503. Extensions of time for payment of estate tax. Sec. 504. Rate of interest on extensions of time for payment of estate tax. Sec. 505. Computation of net gifts. TITLE III-CAPITAL STOCK AND EXCESS-PROFITS TAXES Title m--Capital Stock and Excess- Sec. 601. Capital stock tax. Profts Taxes, p. 565. Sec. 602. Excess-profits tax. TITLE IV-EXCISE TAXES Title IV-Excise Taxes, p. 568. Sec. 701. Termination of certain excise taxes. Sec. 702. Tax on certain oils. Sec. 703. Exemption of palm oil and palm oil residue from processing tax. Sec. 704. Amendments to tax on lumber. Sec. 705. Exemption from excise tax of supplies for certain aircraft. Sec. 706. Exemption from tax on filled cheese. Sec. 707. Tax on matches. Sec. 708 Tax on telegraph, telephone, radio, and cable facilities. Sec. 709. Tax on tractors. Sec. 710. Tax on distilled spirits. Sec. 711. Exemption from stamp tax on certain transfers of stocks and bonds. Sec. 712. Tax on admissions to theaters. Sec. 713. Exemption of certain cooperative or nonprofit corporations or associa- tions from electrical energy tax. TITLE V-MISCELLANEOUS PROVISIONS TitleV-Miscellane. ous Provisions, p. 573. Sec. 801. Closing agreements as to future tax liability. Sec. 802. Approval of closing agreements. Sec. 803. Returns as to formation, etc., of foreign corporations. Sec. 804. Information returns as to foreign corporations. Sec. 805. Interest on unpaid assessments. Sec. 806. Administration of oaths or affirmations. Sec. 807. Basis of property acquired in connection with reorganizations. Sec. 808. Basis of property acquired in connection with liquidation. Sec. 809. Overpayments found by Board of Tax Appeals. Sec. 810. Credits against Social Security tax for 1936. Sec. 811. Travel allowances in Hawaii. Sec. 812. Retroactive exclusion of gain from purchase of personal property within the United States and sale within possession. Sec. 813. Remission of interest and penalties on taxes imposed by the Revenue Acts of 1917 and 1918 upon citizens in a possession and certain domestic corporations. Sec. 814. Waivers in transferee cases under prior revenue Acts. Sec. 815. Compromise before suit. Sec. 816. Extension of time for payment of deficiencies approved by Commissioner. Sec. 817. Income from obligations and mortgages issued by joint-stock land banks. Sec. 818. Taxes of Insolvent banks. Sec. 819. Abatement of jeopardy assessments. Sec. 820. Mitigation of effect of limitation and other provisions in income tax cases. Sec. 821. Interest accruing after October 24, 1933, and before August 30, 1935, on delinquent income, estate, and gift taxes. TITLE VI-GENERAL PROVISIONS Title VI-General Provisions, p. 683. Sec. 901. Definitions. Sec. 902. Separability clause. Sec. 903. Effective date of Act.

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