TABLE OF CONTENTS C H A P T E R 24. Collection of Income T a x a t Source on Wages. Sec. 3401. Definitions . Sec. 3402. Income tax collected a t source Sec. 3403. Liability for tax Sec. 3404. R e t u r n and payment by governmental employer C H A P T E R 25. General Provisions Relating to Employment Taxes. Sec. 3501. Collection and payment of taxes Sec. 3502. Nondeductibility of taxes in computing taxable income Sec. 3503. Erroneous payments Sec. 3504. Acts to be performed by agents
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SUBTITLE D—MISCELLANEOUS EXCISE TAXES C H A P T E R 3 1. Retailers Excise T a x. SuBCHAP'TBR A. Jewelry and related items. Sec. 4001. Imposition of tax Sec. 4002. Definition of sale includes auctions Sec. 4003. Exemptions
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SUBCHAPTER B. Furs.
Sec. 4011. Imposition of tax Sec. 4012. Definitions Sec. 4013. Exemption of certain auction sales SUBCHAPTER C. Toilet preparations. Sec. 4021. Imposition of tax _ _ Sec. 4022. Exemptions . SUBCHAPTER D. Luggage, handbags, etc. Sec. 4031. Imposition of tax SUBCHAPTER E. Special fuels. Sec. 4041. Imposition of tax Sec. 4042. Cross reference SUBCHAPTER F. Special provisions applicable to retailers tax. Sec. 4051. Definition of price _^ Sec. 4052. Lease considered sale Sec. 4053. C o m p u t a t i o n of tax on installment sales, etc_ Sec. 4054. Application of taxes to sales by United States, e t c. _ _. I-.._-_-_ Sec. 4055. State and local government exemption Sec. 405&. Exemption for e x p o r t s.
Sec. 4057. Cross reference C H A P T E R 32. Manufacturers Excise Taxes. SUBCHAPTER A. Automotive and related items. Part I. M o to r vehicles. Sec. 4061. Imposition of tax Sec. 4062. Definition Sec. 4063. Exemptions _._ .___ Part II. Tires and tubes. Sec. 4071. Imposition of tax Sec. 4072. Definition of rubber Sec. 4073. Exemptions .___ Part III. Petroleum products. Subpart A. Gasoline. Sec. 4081. Imposition of tax Sec. 4082. Definitions _Sec. 4083. Exemption of sales to producer Subpart B. Lubricating oil. Sec. 4091. Imposition of tax Sec. 4092. Definition of certain vendees as a m a n u facturer Sec. 4093. Exemption of sales to producer Subpart C. Special provisions applicable to petroleum products. Sec. 4101. Registration and bond Sec. 4102. Inspection of records, returns, etc., by local officers 49012°—54
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