Page:United States Statutes at Large Volume 65.djvu/491

 65 STAT.]

P U B L I C L A W 183—OCT. 20, 1951

457

T A B L E O F CONTENTS—Continued TITLE IV—EXCISE TAXES—Continued

PAET vm—MANUTACTUBERS' EXCISE TAXES—Continued

Post, p. 534.

Sec. 483. Tax-free sales of refrigerator components to wholesalers for resale to m a n u f a c t u r e r s. Sec. 484. Sporting goods. Sec. 485. Electric, gas, and oil appliances. Sec. 486. Adjustments of tax r a t e s on photographic a p p a r a t u s and film; repeal of tax on certain items. (a) Items subject to tax. (b) Floor stocks refund on bulbs. Sec. 487. Imposition of tax on mechanical pencils, fountain and ball point pens, and mechanical lighters for cigarettes, cigars, and pipes. Sec. 488. Repeal of tax on electrical energy. (a) Repeal of tax. (b) Effective date. Sec. 489. T a x on gasoline. (a) Increase in r a t e. (b) Floor stocks tax and refund. Sec. 490. Effective date of Part VIII. PART IX

M I S C E L L A N E O U S EXCISE TAX AMENDMENTS

Post, p. 538.

Sec. 491. Reduction of tax on telegraph dispatches. (a) Reduction of tax. (b) Effective date. (c) Amounts paid pursuant to bills rendered. (d) R a t e reduction date. Sec. 492. Exemption of certain overseas telephone calls from the tax on telephone facilities. (a) Telephone calls from members of armed forces in combat zojies. (b) Effective date. Sec. 493. Exemption of fishing trips from tax on transportation. (a) Exemption. (b) Effective date. Sec. 494. T a x on transportation of persons. (a) Exemption of certain foreign travel. (b) Effective date. Sec. 495. Transportation of m a t e r i a l excavated in the course of construction work. (a) Amendment of section 3475. (b) Effective date. Sec. 496. Articles from foreign trade zones. (a) Imported articles. (b) Previously tax-paid articles. Sec. 497. Refunds on articles from foreign trade zones. (a) Imported articles. (b) Previously tax-paid articles. Sec. 498. T a x refunds on spirits lost in floods of 1951. (a) Authorization. (b) Destruction of spirits. (c) Credit. (d) Regulations. TITLE V — E X C E S S PROFITS T A X

Sec. 501. Maximum tax for new corporations. Sec, 502. Payments from foreign sources for technical assistance, etc. (a) Amendment of section 433(a)(1). (b) Amendment of section 433(b). Sec. 503. Average base period net income in case of certain fiscal year taxpayers. Sec. 504. Average base period net income—alternative based on growth in case of n e w corporations. (a) General rule. (b) Amendment of Part II. Sec. 505. Average base period net income—alternative based on growth. Sec. 506. Adjustments for changes in inadmissible assets in case of banks. (a) Amendment of section 435(g). (b) Amendment of section 438. (c) Amendment of section 435(f). (d) Effective date of subsection (c)(3).

Post, p. 54i.

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