Page:United States Statutes at Large Volume 53 Part 2.djvu/1057

 XCVIII Revenue Act of 1939-Continued. Income tax amendments-Continued. Mutual investment companies, net operating loss deduction, denial of, to-_-__....--..--- Net income, computation- Commodity Credit Corporation, treatment of amounts received asloansfrom ..- _---__.._.... Net operating loss deduction __. Allowance of- Common trust fund participants- Estates and trusts__________- Individuals--- - -- __---. __ ___ Insurance companies --- ______- Partners -- __ ___ ___ ___ ___ Definition; computation - --- __ -- Denial of, to- Corporations improperly accu- mulating surplus--- __- Foreign personal holding com- panies-- ____.______- Mutual investment companies - _ Personal holding companies, do- mestic--. ---__ ___ Pan-American trade corporations, when deemed affiliated--_ __ Partnerships, net operating losses -- - Personal holding companies- Dividend carry-over, computation of-.-.. __......--..--- Domestic, denial of net operating loss deduction to - -- _______ Insurance companies other than life or mutual, definition of gross income--- _ Rates of tax- Services rendered for a period of five years or more, compensa- tion for --- --- ____ ________- Section 102 net income, definition modified. - ---. -- - ...-...- Securities and Exchange Commis- sion, exchanges and distributions in obedience to orders of, exten- sion of time _ ... .. ... .. _- Services rendered for a period of five years or more, tax on compensa- tion for_--_--__.__.._ Taxable years to which certain amend- ments applicable - .-. .. ... Technical amendments made neces- sary by change in corporation tax -- -- - Miscellaneous amendments .- - -.. .... Agricultural Adjustment Act, time limitation for filing claims for re- fund under---..._.____._--- _ Estate tax, credits against, of tax paid to possesion .-...... Page Revenue Act of 1939-Continued. Miscellaneous amendments-Con. Foreign corporations, returns by at- torneys as to____ _____________ 869 Guam or American Samoa, exemption from internal revenue tax of articles brought into--- _..- - __ Insolvent banks, erroneous collec- 879 tions -- .- -- __. ...... - ...--- 867 Sale of information derived from in- come tax returns, penalty--- _ __ 868 Tax liens on securities, validity 867 against mortgagees, pledgees, 868 purchasers, and judgment credi- 86 tors---. ............. 867 Transfers of worthless securities by executor, etc., tax on---^ __ __ _ __ Postal rates, continuation of --- ____- 868 Social Security Act Amendments of 1939, assumption of liability not 869 recognized under prior acts, appli- 869 cation of provisions without excep- tion in certain cases; claims for re- 869 fund of overpayments, time limita- tion -- ______________________ 881 Revised Statutes: 868 Added- Section 4438a- -- _ _... Amended- 881 Section 1223 _--- Section 1860 -- -- _-__________- 869 Section 4325____________________- Section 4335-________ ____.____._ Section 4471 ...- __.______.___.- . 881 Section 4488 - ......... __.__. Section 4498_ .. _ ... ......... Section 4596 ... ___..._______.._. Section 4885 -- ________ __...__.._ 878 Section 4886 - _____. __._. .. .. . .-- - Section 4887. - -. - _ --- --- -- __ 868 Section 4894 --. __- -_ ... .... -- --- _ Section 4903 -- ..-. __-- Section 4904 ..._._ _. .. .- - - -_ _._ _. Section 4909- _-_ _ .___._________-- 878 Section 4911 _..___ ___.- ____ .___.- Section 491i5 --- --...........-- __ . Section 4920 -- .. . .. _....--....--- 878 Section 4929 ____-. _ -- __ ._ Section 4934-.. _..... _......--- - 882 Repealed- Section 4897--............ Rheumatic Diseases, Seventh Interna- 866 tlonal Congress for the, invitation to 882 foreign countries to participate authorized; appropriation author- ized - _ .. .--.. ... ... ... 884 Rhode sland: Barrington, bridge authorized across 883 Warren River at - -. Page 883 885 884 884 882 883 862 1402 1049 1045 1143 795 794 1344 1343 798 1147 1293 1212 1212 1264 1213 1212 1212 1212 1212 1212 1212 1293 1293 852 1206 INDEX i

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