Page:United States Statutes at Large Volume 83.djvu/517

 83 STAT. ]

PUBLIC LAW 91-172-DEC. 30, 1969

489

Subtitle C—Eestricted Property Sec. 321. Eestricted property. Subtitle D—Accumulation Trusts, Multiple Trusts, Etc. Sec. 331. Treatment of excess distributions by trusts. Sec. 332. Trust income for benefit of a spouse. TITLE IV—ADJUSTMENTS PRIMARILY A F F E C T I N G CORPORATIONS Subtitle A—Multiple Corporations Sec. 401. Multiple corporations. Subtitle B—Debt-Financed Corporate Acquisitions and Problems

Related

Sec. 411. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation. Sec. 412. Installment method. Sec. 413. Bonds and other evidences of indebtedness. Sec. 414. Limitation on deduction of bond premium on repurchase. Sec. 415. Treatment of certain corporate interests as stock or indebtedness. Subtitle C—Stock Dividends Sec. 421. Stock dividends. Subtitle D—Financial Institutions Sec. Sec. Sec. Sec.

431. 432. 433. 434.

Reserve for losses on loans; net operating loss carrybacks. Mutual savings banks, etc. Treatment of bonds, etc., held hj financial institutions. Limitation on deduction for dividends received by mutual savings banks, etc. Sec. 435. Foreign deposits in United States banks. Subtitle E—Depreciation Allowed Regulated Industries; Earnings and Profits Adjustment for Depreciation Sec. 441. Public utility property. Sec. 442. Effect on earnings and profits. TITLE V—ADJUSTMENTS AFFECTING INDIVIDUALS AND CORPORATIONS Subtitle A—Natural Resources Sec. Sec. Sec. Sec. Sec. Sec.

501. 602. 503. 504. 505. 506.

Percentage depletion rates. Treatment processes in the case of oil shale. Mineral production payments. Exploration expenditures. Continental shelf areas. Foreign tax credit with respect to certain foreign mineral income.

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