73d C ONGRESS . SESS. II. CH. 277 . MAY 10, 1934 .
681 SUBTITLE C-SUPPLEMENTAL PROVISIONS
REVE NUE ACT OF 1934 SUPPLEMENT A- RA TES OF TAX
PROVISIONS, P.00. SUPPLEMENTAL Sec . 101. Exemptions from tax on corporations . See . 102. Surtax on corporations improperly accumulating surplus. See. 10 3 . Rates of tax on citiz ens and corp orations of c ertain forei gn countries SUPPLEMENT B-COMPUTATION OF NET INCOME See, Ill . Determination of amount of, and recognition of, gain or loss . Sec . 112. Recognition of gain or loss . See. 113. Adjusted basis for determining gain or loss . See . 114. Basis for depreciation and depletion . See. 115. Distributions by corporations . See. 116. Exclusions from gross income . See. 117. Capital gains and losses. Sec. 118. Loss from wash sales of stock or securities. Sec. 119. Income from sources within United States . See . 12 0 . Unlimited deductio n for charitable and other contributions . SUPPLEMENT C-('REDITS AGAINST TAX Sec .1 3 1 . Taxes of foreign c ountries and possess ions of United States . SUPPLEMENT D- RETUR NS AND PAYMENT OF TAX
Returns and pay- ment, p. 720. See. 141 . Consolidated returns of railroad corporations . Sec . 142 . Fiduciary returns. See. 14 3 . Withholding of tax at source . Sec. 144 . Payment of corp oration income tax a t source . See. 145. Penalties . See. 146 . Closing by Comm issioner of taxable year . See. 14 7 . Information at source . See. 148 . Information by corporations . See. 149. Returns of brokers . See . 1 50 . Collectio n of foreign items . SUPPLEMENT F-ESTATES AND TRUSTS See . 161. Imposition of ta- Sec .162. Net income . See . 163. Credits against net income . See . 164. Different taxable years. Sec . 165. Employees' trusts. Sec. 166. Revocable trusts . Sec. 167. Income for benefit of grantor . See . 168. Taxes of foreign countries and possessions of United States . SUPPLEMENT F-PARTNSSHIPS See . 181. Partnership not taxable . Sec. 182. Tax of partners. See. 183. Computation of partnership income . See . 184. Credits against net income . Se e . 185 . Earned income. See . 186. Taxes of foreign countries and possessions of United States . See . 187. Partnership returns . See. 188. Different taxable years of partner and partnership . SUPPLEMENT G-INSURANCE COMPANIES Sec . 201. Tax on life insurance companies . Sec . 202. Gross income of life insurance companies . Sec . 203. Net income of life insurance companies . See . 20 4 . Insurance companie s other than life or mutual . See . 205. Taxes of foreign countries and possessions of Un ited Sta tes . See . 206. Computation of gross income . See. 207 . Mutual insurance companies other than life . SUPPLEMENT H-NoNREsIDENT ALIEN INDIVIDUALS See . 211 . Gross income See . 212. Deductions . See . 213. Credits against net income . Net incom e com - puted, p.703. Credits against tat, p.715. Estates and trusts, p. 727. Insurance comps- mss, p .731. Partner ships, p 7 :30 . Nonresident alien in- dividuals, p. 735 .
