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SEVENTIETH CONGRESS . SEss. I . Car. '852 . 1928 . REVENUE ACT OF 1928 Supplemental provi- sions, p. 811 . Rates of tax, p. 811. Net income com- puted, p. 815. Credits against tax, p. 829. Retu rns and pay- ment, p . 831. Estates and trusts, p . 338 . SUBTITLE C-SUPPLEMENTAL PROVISIONS SUPPLEMENT A-RATES OF TAx Sec. 101 . Capital net gains and losses . Sec. 102. Sale of mines and oil or gas wells . Sec . 103 . Exemptions from tax on corporations. Sec. 104 . Accumulation of surplus to evade surtaxes . Sec. 105 . Taxable period embracing years with different laws . SUPPLEMENT B-COMPUTATION OF NET INCOME Sec. 111 . Determination of amount of gain or loss . Sec . 112 . Recognition of gain or loss . Sec . 113 . Basis for determining gain or loss . Sec . 114 . Basis for depreciation and depletion . Sec . 115. Distributions by corporations . Sec . 116 . Exclusions from gross income . Sec . 117 . Net losses. See . 118. Loss on sale of stock or securities . Sec . 119. Income from sources within United States . Sec . 120. Unlimited deduction for charitable and other contributions . SUPPLEMENT C-CREDITS AGAINST TAX Sec. 131 . Taxes of foreign countries and possessions of United States . Sec . 132. Payments under 1926 Act. SUPPLEME NT D-RET URNS AND PAYMENT OF TAX Sec . 141 . Consolidated returns of corporations-1929 and subsequent taxable years. Sec . 142 . Consolidated returns of corporations-taxable year 1928 . Sec. 143 . Fiduciary returns . Sec. 144 . Withholding of tax at source. Se c . 14 5 . Payment of c orporation income tax at so urce . Sec . 146 . Penalties. Se c . 14 7 . Closing by C ommissioner of taxable year . Sec . 148 . Information at source . Sec. 149 . Information by corporations . Sec . 150 . Returns of brokers. Sec . 151. Collection of foreign items . SUPPLEMENT E-ESTATES AND TRUSTS Sec . 161. Imposition of tax . Sec . 162. Net income. Sec . 163 . Credits against net income . Sec. 164. Different taxable years . Sec . 105 . Employees' trusts . Sec . 166 . Revocable trusts . Sec . 167. Income for benefit of grantor . Sec . 168. Capital net gains and losses . Sec . 169. Net losses . Se c . 17 0 . Taxes of foreign countries and possessions of United States . Partnerships, p . 840.
SUPPLEMENT F-PARTNERSHIPS Sec. 181. Partnership not taxable . Sec . 182. Tax of partners . Sec . 183. Computation of partnership income . Sec . 184. Credits against net income . Sec . 185. Earned income . Sec . 186. Capital net gains and losses . Sec. 187 . Net losses . Se c . 1 8 8 . Taxes of foreign countries and possessions of United States . Sec. 189 . Partnership returns . Insura nce com pa-
SUPPLEMENT G-INSURANCE COMPANIES nies, P. 842. Sec . 201 . Tax on life insurance companies . See . 202 . Gross income of life insurance companies . Sec . 203 . Net income of life insurance companies . Sec . 204 . Insurance companies other than life or mutual . Sec . 205 . Net losses. Se c . 2 0 6 . Taxes of foreign countries and possessions of United States . Sec. 207 . Computation of gross income . Sec . 2 0 8 . Mutual insurance comp anies other than life .
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