Page:United States Statutes at Large Volume 68A.djvu/19

 TABLE OF CONTENTS C H A P T E R 33. Facilities and Services—Continued SuBCHAPTEU B. Communications. Sec. 4251. Imposition of tax Sec. 4252. Definitions.. . Sec. 4253. Exemptions Sec. 4254. C o m p u t a t i o n of tax

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SUBCHAPTER C. Transportation.

Part I. Persons. Sec. 4261. Imposition of tax Sec. 4262. Exemptions Part II. Property. Sec. 4271. Imposition of tax . Sec. 4272. Exemptions Sec. 4273. Registration . Part III. Oil by pipeline. Sec. 4281. Imposition of tax Sec. 4282. Definition of fair charge Sec. 4283. Exemption for oil t r a n s p o r t e d within premises of a plant SUBCHAPTER. D. Safe deposit boxes. Sec. 4286. Imposition of tax Sec. 4287. Definition of safe deposit box . SUBCHAPTER E. Special provisions applicable to services and facilities taxes. Sec. 4291. Cases where persons receiving payment must

collect tax Sec. 4292. State and local governmental exemption Sec. 4293. Exemption for United States and possessions. Sec. 4294. Cross reference to general administrative provisions C H A P T E R 34. D o c u m e n t a r y S t a m p Taxes. SUBCHAPTER A. Issuance of capital stock and certificate of indebtedness by a corporation. Part I. Issuance of capital stock and similar interests. Sec. 4301. Imposition of tax Sec. 4302. Recapitalization Sec. 4303. Exemptions Sec. 4304. Affixing of s t a m p s.. Sec. 4305. Cross references Part II. Issuance of certificates of indebtedness. Sec. 4311. Imposition of tax Sec. 4312. Definitions Sec. 4313. R e n e w a l s _. _ ^ Sec. 4314. Bond as security for debt Sec. 4315. Exemptions Sec. 4316. Cross references SUBCHAPTER B. Sales or transfers of capital stock and certificates of indebtedness of a corporation. Part I. Sales or transfers of capital stock and similar interests. Sec. 4321. Imposition of tax Sec. 4322. Exemptions Sec. 4323. Affixing of s t a m p s Sec. 4324. Cross references Part II. Sales or transfers of certificates of indebtedness. Sec. 4331. Imposition of tax Sec. 4332. Exemptions Sec. 4333. Cross references .-Part III. Provisions common to sale or transfers of capital stock and certificates of indebtedness. Subpart A. Exemptions. Sec. 4341. Transfers as security ., Sec. 4342. Fiduciaries and c u s to d i a n s. .._Sec. 4343. Transfers by operation of law Sec. 4344. Exemption certificates Sec. 4345. Cross references.

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