Page:United States Statutes at Large Volume 49 Part 1.djvu/2231

Revenue Act of'1936: Table of Contents _________________ _ Title I-Income Tax _______________ _ Subtitle A-Introductory provisions_ SubtitIc B-Geneml provisions ____ _ PartI-Rn,tesoftax- __________ _ Part II-Computation of net in- comc _____________________ _ Part III-Credits against tax ____ _ Part IV-Accounting periods and methods of accountillg______ _ Part V-Returns and payment of tax_______________________ _ Part VI-Miscellaneous provi- sions _____________________ _ Subtitle C-Supplemental provisiollS_ Supplemcnt A-Rates of tax ____ _ Supplement B-Computation of net income________________ _ Supplement C-Credits against tax _______________________ _ Supplement D-Returns and pay- ment of tax _______________ _ Supplement E-Estatesand trusts_ Supplement F-Partnerships____ _ Supplement G-Insurance com- panies____________________ _ Supplement H-Nonresident alien individuals ________________ _ Supplement I-Foreign corpora- tions_____________________ _ Supplement J-Possessions of the United States _____________ _ Supplement K-China Trade Act corporations_______________ _ Supplement L-Assessment and collection of dcficiencics_____ _ Supplement M-Intcrest and addi- tions to tax _______________ _ Supplement N-Claims against trallsferees and fiduciaries ___ _ Supplement O--Overpayments __ _ Title lA-Additional Income Taxes __ _ Title II-Capital Stock and Excess- Profits Tax ____________________ _ Title III-Tax on Unjust EnrichmenL Administrative provisiolls _________ _ Closing agreements_______________ _ Credit for other taxes on income___ _ Possessions, application of Title to __ Taxable years to which applicable __ _ Tax on net income from certain sources _____________________ _ Title IV-Export, Charitable, etc., Re- funds and Floor Stocks Adjust- ment Under Agricultural Adjust- ment AcL ____________________ _ Title V-Amendments to Taxes on Cer- tain Oils ______ . . _______________ _ INDEX. cxlv Page. 1648 1652 1652 1653 1653 1657 1666 1666 1670 1673 1673 1673 1678 1696 1698 1706 1709 1710 1714 1717 1718 1720 1721 1727 1729 1730 1732 1733 1734 1738 1739 1738 1739 1739 1734 1739 1742 Revenue Act of 1936-Continued. Pale. Title VI-Miscellaneous Provisions__ . . 1743 Admissions tax, exemptiol1 from, of certain concerts______________ _ Erroncous refunds, interest 011 _____ _ Estate taxes-revocable transfers __ _ Furs, tax OIL ____________________ _ Jewelry tax, termination oL _______ _ JUdgments, interest on ____________ _ Liens for taxes, suits to cnforcc____ _ Overpaymeuts, interest on ________ _ Refund claims, reconsideration of __ _ Registration under the narcotic laws_ Shingles, importation of, from Can- ada ________________________ _ Title VIl-Refunds of Amounts Col- lected under the Agricultural Ad- justment Act__________________ _ Title VIII-General Provisions______ _ Definitions______________________ _ Effective date of Act_____________ _ Separability clausc_______________ _ Revised Statutes: Amended- 1743 1744 1744 1746 1746 1746 1743 1744 1745 1745 1746 1747 1756 1756 1756 1756 Section 104______________________ 2041 Section 304______________________ 1237 Section 325 ______________________ 707 Sections 824, 829, 94L____________ 513 Section 1383 ___________ . . _________ 326 Section 2764_______________ ______ 528 Section 3062 _ _ _ __________________ 526 Section 3068 _ ___ _________________ 528 Section 3207 _ _ _ __________________ 174:3 Sec~on3226 ______________ . ______ 1745 Section 3237 ____________ . ________ 1953 Section 3242 _ _ ___________ _______ 194:9 Section 3244_________________ 1953, 1954 Section 3246 ____________ . _. _ _____ 1956 Section 3255 _________ . ________ 988, 1959 Section 3260 __ __ _________________ 1943 Section3262 _____________________ 194:1 Section 3264_ ____________________ 1943 Section 3267_ _ ___________________ 194:3 Section 3281_ __ __________________ 194:9 Section 3287 __ _ __________________ 194:0 Section 3290_ _ _ __________________ 194:1 Section 3293_ _ _ __________________ 1947 Section 3295__ ____ _____ __________ 194:1 Section 3296_ _ ___________________ 1! .32 Section 3302 _ _ ___________________ 194:7 Section 3303 __________ .. __________ 194:8 Section 3318_ _ __ ______ __________ 1962 Section 333L _________ .. ___ ______ 1948 Section 3335________ .. __ . ________ 1949 Section 3336_________ . __ .. ______ 1950 Section 3339 _________ . . __ . ________ 194:8 Sect·ion 3340_________ . . .. ____ ____ 1950 Section 3342 ________ . . .. . . __________ 194:8 Section 3345 _ __ _____________ ___ _ 1949 Section 3348_____________________ 1949