Page:United States Statutes at Large Volume 47 Part 1.djvu/196

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172

72d CONGRESS . SESS. I. CH. 209 . JUNE 6, 1932 . REVENUE ACT Or IM.

TITLE III-Gwv TAX Gift tax, p. 245.

See . 501 . Imposition of tax . Sec . 502 . Computation of tax. Sec. 503. Transfer for less than adequate and full consideration . Sec . 504 . Net gifts. See 505 . Deductions. Sec: 506. Gifts made in property. See. 507 . Returns. See . 508 . Records and special returns . Sec . 509. Payment of tax. Sec. 510. Lien for tax. Sec . 511 . Examination of return and determination of tax . Sec . 512 . Definition of deficiency . Sec . 513. Assessment and collection of deficiencies . See. 514 . Jeo andy assessments. Sec. 515. Clams in abatement . Sec . 516 . Bankruptcy and receiverships . Sec, 517 . Period of limitation upon assessment and collectiony Sec . 518 . Suspension of running of statute . Sec . 519 . Additions to the tax in case of failure to file return . Sec . 520 . Additions to the tax in case of deficiency . Sec . 521 . Interest on extended payments . Sec . 522 . Interest on deficiencies . Sec. 523. Interest on jeopardy assessments . See. 524. Additions to the tax in case of nonpayment . Sec. 525. Penalties. See. 5 26 . Tra nsferre d asset s. Sec. 527 . Notice of fiduciary relationship . Sec. 528 . Refunds and credits . See. 529. Laws made applicable. See. 530 . Rules and regulations . See. 531. Definitions . Sec.532. Short title . Manufacturers' ex- cise taxe s, p . 259. Miscellaneous taxes, p.270. Telegraph, radio,etc . , p.270. Stamp taxes, p. 272 . TITLE IV-MANIIFACTURERS' EXCISE TAXES Sec. 601 . Excise taxes on certain articles . Sec . 602 . Tax on tires and inner tubes . Sec. 603. Tax on toilet preparations, etc, Sec. 604. Tax on furs . Sec . 605. Tax on jewelry etc. Sec . 606. Tax on automobiles, etc . Sec. 607. Tax on radio receiving sets, etc . Sec. 608. Tax on mechanical refrigerators. Sec. 609. Tax on sporting goods . Sec . 610. Tax on firearms, shells, and cartridges . Sec. 611. Tax on cameras. See. 612. Tax on matches . Sec. 613. Tax on candy. Sec. 614. Tax on chewing gum . ,Sec. 615. Tax on soft drinks. See. 6 16 . Tax on ele ctrical energy . See . 617 . Tax on gasoline . See . 618 . Definition of sale . See. 619. Sale price . See . 620 . Sale of articles for further manufacture . See . 621 . Credits and refunds . See. 622 . .tlse by manufacturer, producer, or importer . See. 623. Sales by others than manufacturer, producer, or importer . Sec. 624 . Exemption of articles manufactured or produced by Indians . See. 625 . Contracts prior to May 1, 1932 . See. 626 . Return and payment of manufacturers' taxes . Sec . 627 . Applicability of administrative provisions . Sec. 628 . Rules and regulations, See. 629. Effective date . TIT LE V-MISCELLANEOUS TAXES PART I-TAx ON TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIE! See . 701 . Imposition . Sec. 702 . Returns and payments of tax . Admissions tax,

PART II-ADMISSIONS TAx p.271. Sec . 711 . Admissions tax. PART III-STAMP TASEs Sec. 721. Stamp tax on issues of bonds, etc . See. 722. Stamp tax on Issues of stock, etc . See . 723 . Stamp tax on transfer of stocks, etc. Sec. , 724. Stamp tax on transfer of bonds, etc. Sec. 725. Stamp tax on conveyances . See. 726 . Stamp tax on sales of produce for future delivery . Oil transportation by

PART IV-T Ax ON TRAN SPORTATION OF OIL $Y PIPE LINE pipe lines, p . 275. Sec. 731. Tax on transportation of oil by pipe line.