Page:United States Statutes at Large Volume 68A.djvu/20

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INTERNAL REVENUE CODE OF 1954

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—Continued SUBCHAPTER B. Sales or transfers of capital stock and certificates of indebtedness of a corporation— Continued Part III. Provisions commoji to sale or transfers of capital stock and certificates of indebtedness—Continued Subpart B. Miscellaneous provisions. Sec. 4351. Definitions Sec. 4352. Stock or certificates of indebtedness owned by a partnership. ^ .__ Sec. 4353. AflSxing of s t a m p s _Sec. 4354. Cross references ^_;

Page 518 519 519 519

SUBCHAPTER C. Conveyances.

Sec. 4361. Imposition of tax Sec. 4362. Exemptions Sec. 4363. Cross references SUBCHAPTER D. Policies issued by foreign insurers. Sec. 4371. Imposition of tax Sec. 4372. Definitions Sec. 4373. Exemptions Sec. 4374. AflSxing of s t a m p s. Sec. 4375. Cross references SUBCHAPTER E. Miscellaneous provisions applicable to documentary s t a m p taxes. Sec. 4381. Definitions Sec. 4382. Exemptions ._.. Sec. 4383. Liability for tax, C H A P T E R 35. Taxes on Wagering.

520 520 520 521 521 522 522 522 523 523 524

SUBCHAPTER A. T a x on wagers.

Sec. Sec. Sec. Sec. Sec.

4401. 4402. 4403. 4404. 4405.

Imposition of tax Exemptions. Record requirements.^ Territorial extent Cross references.

^_-__

525 525 525 525 526

SUBCHAPTER B. Occupational tax.

Sec. 4411. Imposition of tax Sec. 4412. Registration. Sec. 4413. Certain provisions m a d e applicable Sec. 4414. Cross r e f e r e n c e s.. - SUBCHAPTER C. Miscellaneous provisions. Sec. 4421. Definitions Sec. 4422. Applicability of federal and s t a t e laws Sec. 4423. Inspection of books C H A P T E R 36. Certain Other Excise Taxes. SUBCHAPTER A. Playing cards. Sec. 4451. Imposition of tax - -. Sec. 4452. Definition of manufacturer Sec. 4453. Exemption in case of exportation Sec. 4454. Liability for tax Sec. 4455. Registration __. Sec. 4456. Stamps ... Sec. 4457. Cross r e f e r e n c e s.. . SUBCHAPTER B. Occupational tax on coin-operated devices. Sec. 4461. Imposition of tax . Sec. 4462. Definition of coin-operated a m u s e m e n t or gaming device Sec. 4463. Administrative provisions SUBCHAPTER C. Occupational tax on bowling alleys, billiard and pool tables. Sec. 4471. Imposition of tax Sec. 4472. Definitions . Sec. 4473. Exemptions Sec. 4474. Cross references C H A P T E R 37. Sugar, Coconut and Palm Oil.

527 527 527 527 528 528 528 529 529 529 529 529 529 530 531 531 531 532 532 532 532

SUBCHAPTER A. Sugar.

Sec. 4501. Imposition of tax Sec. 4502. Definitions Sec. 4503. Exemptions for sugar manufactured for home consumption Sec. 4504. I m p o r t tax imposed a s tariff d u t y

533 534 534 535

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