Page:United States Statutes at Large Volume 68A.djvu/3

 TABLE OF C O N T E N T S SUBTITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE SUBTITLE

A, B. C. D. E. F. G.

Income Taxes E s t a t e and Gift Taxes Employment Taxes Miscellaneous Excise Taxes Alcohol, Tobacco, and Certain Other Excise Taxes Procedure and Administration The J p i n t Committee on Internal Revenue Taxation

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S U B TITLE A. I n c o m e Taxes C H A P T E R 1. N o r m a l Taxes and Surtaxes _ C H A P T E R 2. T a x on Self-Employment Income ^ C H A P T E R 3. Withholding of T a x on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds C H A P T E R 4. Rules Applicable to Recovery of Excessive Profits on Government Contracts C H A P T E R 5. T a x on Transfers to Avoid Income T a x. C H A P T E R 6. Consolidated R e t u r n s S U B TITLE. E s t a t e and Gift Taxes C H A P T E R 11. E s t a t e T a x C H A P T E R 12. Gift T a x

Page 4 373 415 473 595 731 925 4 4 353 357 361 365 367 373 373 403

S U B TITLE C. Employment Taxes C H A P T E R 2 1. Federal Insurance Contributions Act C H A P T E R 22. Railroad Retirement T a x Act C H A P T E R 23. Federal Unemployment T a x Act C H A P T E R 24. Collection of Income T a x a t Source on Wages___^ C H A P T E R 25. General Provisions Relating to Employment Taxes S U B TITLE D. Miscellaneous Excise Taxes C H A P T E R 3 1. Retailers Excise T a x C H A P T E R 32. Manufacturers Excise Taxes C H A P T E R 33. Facilities and Services 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 C H A P T E R 35. Taxes on Wagering C H A P T E R 36. Certain Other Excise Taxes C H A P T E R 37. Sugar, Coconut and Palm Oil C H A P T E R 38. I m p o r t Taxes C H A P T E R 39. Regulatory Taxes C H A P T E R 40. General Provisions Relating to Occupational Taxes S U B TITLE. Alcohol, Tobacco, and Certain Other Excise Taxes C H A P T E R 5 1. Distilled Spirits, Wines, and Beer C H A P T E R 52. Tobacco, Cigars, Cigarettes, and Cigarette Papers and Tubes ___. C H A P T E R 53. Machine G u n s and Certain Other F i r e a r m s. SUBTITLE F. Procedure and Administration C H A P T E R 6 1. Information and R e t u r n s C H A P T E R 62. Time and Place for P a y i n g T a x C H A P T E R 63. Assessment C H A P T E R 64. Collection
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415 415 431 439 455 471 473 473 481 497 513 525 529 533 539 549 593 595 595 705 721 731 731 757 767 775

C H A P T E R 65. Abatements, Credits, and Refunds

791

C H A P T E R 66. Limitations C H A P T E R 67. I n t e r e s t

803 817

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C H A P T E R 68. Additions to the T a x, Additional Amounts, and Assessable Penalties C H A P T E R 69. General Provisions Relating to S t a m p s C H A P T E R 70. Jeopardy, B a n k r u p t c y and Receiverships C H A P T E R 7 1. Transferees and Fiduciaries C H A P T E R 72. Licensing and R e g i s t r a t i o n. III

821 829 833 841 845

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