72d CONGRESS . SESS. I . CH. 209. JUNE 6,1932.
173 PART V-TAX ON LEASES OF SASa DaPOSIT BOxms Sec. 741. Tax on leases of safe deposit boxes . PART VI-TAX oN CH ECK S, ETC . See. 751. Tax on checks. etc. PA RT VII- TAX ON BOATS See. 761. Tax on use of boats. P ART VII I-A DMIN IST RAT IVE PRO VIS IONS See. 771 . Payment of taxes See . 772. Refunds and credits . See. 773. Regulations . See. 774. Applicability of administrative provisions . TITLE VI-ESTATE TAX AMENDMENTS Sec. 801. Credit of gift tax on estate tax . See. 802. 80 per centum credit . Sec . 803 . Future interests . Sec. 804. Relinquishment of dower, etc ., as considetation . See. 805. Deductions . See. 806. Prior taxed property. Sec. 807. Deduction of bequests, etc., to charity. See. 808 . Extension of time for payment . Sec. 809. Lien for taxes . See . 810. Refunds. Sec . 811 . Future interests-Extension of time for payment of tax . TITLE VII-TAX oN TRANSFERS To Avom INCOME TAx See . 901. Imposition of tax . See . 902 . Nontaxable transfers. Sec. 903. Definition of " Foreign Trust" . See . 904 . Payment and collection . TITLE VIII-POSTAL RATES See. 1001 . Postal rates. TITLE IX-ADMINISTRATIVE AND GENERAL PROVISIONS Sec . 1101 . Review of decisions of Board of Tax Appeals . See . 1102. Board of Tax Appeals-Fees. See. 1103. Limitations on suits by taxpayer . Sec. 1104 . Date of allowance of refund or credit . Sec. 1105. Jeopardy assessment . See. 1106 . Refunds of miscellaneous taxes . See . 1107 . Adjustments of carriers' liabilities to conform to recapture payments . See . 1108 . Limitation on prosecutions for internal revenue offenses . See . 1109 . Special disbursing agents of Treasury . Sec. 1110 . Refund of taxes for taxable year 1918 . Sec . 1111 . Definitions . See. 1112 . Separability clause . Sec . 1113 . Effective date of act . TITLE I -IN COME TAX SUBTITLE A--INTRODUCTORY PROVISIONS SEC. 1. A PPLI CAT ION OF TITLE . The provisions of this title shall apply only to the taxable year 1932 and succeeding taxable years . Income, war-prof its, and excess- profits taxes f or taxabl e years precedin g the ta xable ye ar 1932 shall not be affected by the provisions of this title, b ut shall remain su bject to the applicable provisions of prior revenue A cts, except as such provisions are modified by Title IX of this Act or by legislation enacted subsequent to this Act . SEC. 2. CROSS REFERENCES . The cross references in this title to other portions of the title where the word"see" is used, are made only for convenience, and shall be given no legal effect. R EVEN UE ACT 07 1932 . Safe deposit boxes, leas"s,p 276. Checks, etc., p. 276. Boats, p . 277. Administrative pro- visions, p . 277. Estate tax amend- ments,p. 278. Tax on transfers to avoid income tax, p. 284. Postal rates, p . 285. Administrative and general provisions, p.286. INCOME TAX . Introductory provi- sions . Application of title . To 1932, and succeed- ing years. Previous years not affected . Exceptions . Post, p . 286 . Cross r eferences . Merely for conven- ience.
