Page:United States Statutes at Large Volume 53 Part 1.djvu/184

 TABLE OF CONTENTS CHAPTER 9-EMPLOYMENT TAXES SUBCHAPTER A-EMPLOYMENT BY OTHERS THAN CARRIERS PART I-TAX ON EMPLOYEES Sec. 1400. Rate of tax. Sec. 1401. Deduction of tax from wages. Sec. 1402. Non-deductibility of tax from net income. PART II-TAX ON EMPLOYERS Sec. 1410. Rate of tax. Sec. 1411. Adjustment of tax. PART III-GENERAL PROVISIONS Sec. 1420. Collection and payment of taxes. Sec. 1421. Overpayments and underpayments. Sec. 1422. Erroneous payments. Sec. 1423. Sale of stamps by postmasters. Sec. 1424. Expenditures incurred by Post Office Department. Sec. 1425. Penalties relating to stamps and other collection devices Sec. 1426. Definitions. Sec. 1427. Deductions as constructive payments. Sec. 1428. Estimate of revenue reduction. Sec. 1429. Rules and regulations. Sec. 1430. Other laws applicable. Sec. 1431. Effective date of subchapter. SUBCHAPTER B-EMPLOYMENT BY CARRIERS PART I-TAx ON EMPLOYEES Sec. 1500. Rate of tax. Sec. 1501. Deduction of tax from compensation. Sec. 1502. Overpayments and underpayments. Sec. 1503. Non-deductibility of tax from net income. PART II-TAX ON EMPLOYEE REPRESENTATIVES Sec. 1510. Rate of tax. Sec. 1511. Determination of compensation. Sec. 1512. Non-deductibility of tax from net income. PART III-TAX ON EMPLOYERS Sec. 1520. Rate of tax. Sec. 1521. Adjustments. Sec. 1522. Overpayments and underpayments. PART IV-GENERAL PROVISIONS Sec. 1530. Collection and payment of taxes. Sec. 1531. Erroneous payments. Sec. 1532. Definitions. Sec. 1534. Court jurisdiction. Sec. 1535. Rules and regulations. Sec. 1536. Other laws applicable. Sec. 1537. Effective date of subchapter. SUBCHAPTER 0-TAX ON EMPLOYERS OF EIGHT OR MORE Sec. 1600. Rate of tax. Sec. 1601. Credits against tax. Sec. 1602. Conditions of additional credit allowance. 174

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