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PUBLIC LAW 183—OCT. 20, 1951
[65 STAT.
TABLE OF CONTENTS—Continuecl Post, p. 547.
TITLE V—^EXCESS PEOFITS TAX—Continued
Sec. 507. Decrease in inadmissible assets. See. 508. Election with respect to certain inadmissible assets. (a) Amendment of section 440. (b) Amendment of section 433(a)(1). (c) Amendment of section 433(b). Sec. 509. Alternative average base period net income. (a) Amendment of section 442. (b) Technical amendments. Sec. 510. Definition of total assets for purposes of sections 442-446. Sec. 511. Average base period net income—change in products or services. Sec. 512. Average base period net income—new corporation. Sec. 513. Excess profits credit—regulated public utilities. Sec. 514. Consolidated returns of regulated public utilities. Sec. 515. Nontaxable income from certain mining properties. Sec. 516. Transition from war production and increase in peacetime capacity. (a) In general. (b) Technical amendments. Sec. 517. Base period catastrophe. Sec. 518. Consolidation of newspapers. Sec. 519. Television broadcasting companies. Sec. 520. Increase in capacity for production or operation. Sec. 521. Excess profits credit based on income in connection with certain taxable acquisitions. (a) General rule. (b) Technical amendments. Sec. 522. Strategic minerals. Sec. 523. Effective date of title V. Post, p. 662.
TITM: VI—^MISCELLANEOUS PROVISIONS AND AMENDMENTS
Sec, 601. Exemption of certain organizations from income tax for prior taxable years. Sec. 602. Excess profits credit based on income. (a) Percentage of average base period net income taken into account. (b) Effective date. Sec. 603. Foreign estate tax credit. (a) Credit against basic estate tax. (b) Credit against additional estate tax. (c) Reversionary or remainder interest. (d) Extension of period of limitations, etc., in case of recovery of taxes claimed as credit. (e) Effective date. Sec. 604. Estate and gift tax treatment of United States bonds held by certain nonresident aliens. (a) Estate tax. (b) Gift tax. Sec. 605. Estate tax exemption for works of art loaned by nonresident aliens. (a) Amendment of section 863(c). (b) Effective date. Sec. 606. Exemption from additional estate tax of members of armed forces upon death. Sec. 607. Transfers conditioned upon survivorship. Sec. 608. Transfers with income reserved. Sec. 609. Transfers taking effect at death. Sec. 610. Reversionary interests in case of life insurance. Sec. 611. Income pursuant to award of Interstate Commerce Commission. Sec. 612. Credit in prior taxable years for dividends received on preferred stock of a public utility. Sec. 613. Consolidated returns—-includible corporations. Sec. 614. Time for performing certain acts postponed in case of China Trade Act corporations. Sec. 615. Treaty obligations. Sec. 616. Reorganization Plan Numbered 26 of 1950. Sec. 617. Claims under the Renegotiation Act. Sec. 618. Prohibition upon denial of Social Security Act funds. Sec. 619. Removal of tax exemption from expense allowances of the President, the Vice President, the Speaker and Members of Congress. (a) Expense allowance of the President. (b) Expense allowance of the Vice President. (c) Expense allowance of the Speaker of the House of Representatives. (d) Expense allowances of Members of Congress. (e) Effective dates.
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