Page:United States Statutes at Large Volume 53 Part 1.djvu/15

 INCOME TAX Sec. 204. Insurance companies other than life or mutual. Sec. 205. Taxes of foreign countries and possessions of United States. Sec. 206. Computation of gross income. Sec. 207. Mutual insurance companies other than life. SUPPLEMENT H-NONRESIDENT ALIEN INDIVIDUALS Sec. 211. Tax on nonresident alien individuals. Sec. 212. Gross income. Sec. 213. Deductions. Sec. 214. Credits against net income. Sec. 215. Allowance of deductions and credits. Sec. 216. Credits against tax. Sec. 217. Returns. Sec. 218. Payment of tax. Sec. 219. Partnerships. SUPPLEMENT I-FOREIGN CORPOBATIONS Sec. 231. Tax on foreign corporations. Sec. 232. Deductions. Sec. 233. Allowance of deductions and credits. Sec. 234. Credits against tax. Sec. 235. Returns. 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 CORPORATIONS 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 COLLETION OF DrEFIIEN(IEs 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 ADDITIONS 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 TRANSFEBEBS AND FIDUCIARIB Sec. 311. Transferred assets. Sec. 312. Notice of fiduciary relationship. Se. 313 . Cross reference. SUPPrLMENT O---OVIPATMrNTB Sec. 321. Overpayment of installment Sec. 322. Refunds and credits. 3

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