Page:United States Statutes at Large Volume 47 Part 1.djvu/195

72d CONGRESS . SESS . I. CH. 209 . JUNE 6,1932 . SU PPLEMENT F-PARTNERS HIPS See. 181. Partnership not taxable . Sec. 182. Tax of partners, Sec . 183 . Computation of partnership income . See. 184. Credits agai nst net inc ome . Sec . 185. Earned income. Sec. 186 . Capital net gains and losses . bee . 187 . Net losses . Sec . 188 . Taxes of foreign countries and possessions of United States . See. 189. Partnership returns . SUPPL EMENT G-IN SUaANCE C OMPANIES Sec. 201. Tax on life insurance c ompanies . Sec. 202 . Gross income of life insurance companies . See . 203. Net income of life insurance companies . Sec. 204 . Insurance co mpanies oth er than life or mutual . Sec . 205 . Net losses . Sec . 206 . Taxes of for eign countr ies and poss essions of the United S tates . See. 207. Computation of gross income . See . 208. Mutual insurance companies other than life . SUPPLEMENT H-NONRESIDENT ALIEN INDIVIDUALS See. 211 . Nor mal tax. See . 212. Gross income. See . 213. Deductions . See. 214. Cr ed its ag ai nst net inc ome . Sec. 215 . Allowance of deductions and credits . See. 216 . Credits against tax . Sec. 217. Retu rns . Sec. 218. Payment of tax. SUPPLEMENT I-FOREIGN CORPORATIONS See . 231. Gross income . Sec. 232. Dedu ctio ns . Sec. 233. Allowance of deductions and credits . Sec. 234. Credits against tax . See . 235. Retu rns . Sec. 236. Payment of tax. See. 237. Fo re ign insurance companies . See . 238. Affiliation . SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES See. 251 . Income from sources within possessions of United States . Sec . 252. Citizens of possessions of United States . Sec. 261. Sec . 262 . Sec . 263 . Sec. 264. ACT CORPORATIONS SUPPLEMENT K-CHINA TRADE Credit against net income . Credits against the tax . Affiliation . Income of shareholders . SUPPLEMENT L---ASSESSMENT AND COLLECTION OF DEFICIENCIES See . 271 . Definition of deficiency . Sec. 272 . Procedure in general. Sec . 273 . Jeopardy assessments . Sec. 274 . Bankruptcy and r ecei vers hips . Sec. 275 . Period of limitation upon assessment See . 276 . Same-Exc eptions . Sec . 277 . Suspension of running of statute. and collection. SUPPLEMENT M-I NT ERE ST AND ADDITIONS TO TAX Se e. 291 . Failure to file return . Sec. 292. Interest on deficiencies. Sec . 293. Additions to the tax in case of deficiency . See. 294 . Additions to the tax in case of n onpa yment . Sec . 295 . Time extended for payment of tax shown on return. Sec . 296 . Time exten ded for pay ment of defi ciency . Sec . 297. Interest in case of jeopardy assessments . See. 298. Bankruptcy and re cei ver sh ips . Sec . 299 . Removal of property or departure from United States . SUPPLEMENT N-CLAIMS AGAINST TRANS FERE ES AND FIDUCIARIES Sec. 311 . Transferred assets. See. 312. Notice of fiduciary relationship . SUPPLEMENT O--OVERPAYMENTS Se c. 321 . Overpayment of Installment. Sec . 322. Refunds and cred its . TITLE II-ADDITIONAL ESTATE TAX Se c. 401 . Imposition of tax . Se e. 402 . Credits against tax . Sec . 403 . Assessment , collectio n, and payme nt of tax . 171 REVENUE ACT OF 1932. Part nersh ips, p . 222. Insu ranc e com pani es, p. 223. Nonreside nt aliens, p. 228. Foreign corporations, p. 229 . Possessions of the United States, p . 231 . China Trade Act cor porations, p . 232 . Deficiencies, p. 233 . Interest and addi- tions to tax, p . 238. Transferees and fidu- ciaries, p . 240. Overpa yments, p. 242. Additional estate tar, p . 243.