SEVENTIETH CONGRESS . SEss . I. Cn. 852. 1928.
793 SUP PL EM ENT H-NONRESIDENT AL IEN INDIVIDUALS Sec. 211. Normal tax . See . 212 . Gross incom e . Sec . 213 . Deductions . Sec . 214 . Credits against net income . Sec. 215. Allowance of deductions and credits . Sec . 216 . Credits against tax . Sec . 217 . Returns. Sec. 218. Payment of tax . SUPPLEMENT I-FO REIGN CORPORATI ONS Sec . 231 . Gross incom e . Sec . 232 . Deductions . See . 233. Allowance of deductions and credits . See . 234. Credits against tax . Sec . 235 . Returns . Sec. 236 . Pay me nt of tax. Sec. 237 . For ei gn insurance companies. Se e . 238 . Affiliation . Possessions of the United States, p . 850 . See . 251. Income fr om so urc es within pos ses si ons of United States. See . 252. Citizens of possessions of United States . SUPPLEMENT K-CHINA TRADE ACT CORPORATIONS
China Trade Act cor-
porations, p . 851 .
See . 261. Credit
against
net income .
Sec. 262 . Credits against the tax .
Se c . 263 . Affiliation .
See . 264. Income of
shareholders .
SUPPL EMENT
J-POSSESS IONS
OF
THE
UNITED
STATES
SUPPLEMENT L--ASSESSMENT
AND
COr.T .ECTION
o f D i .rrerENCrEs
See . 271. Definition of deficiency.
See . 272. Procedure in general .
See. 273. Jeopardy
asse ssme nts .
See . 274. Bankruptcy and receiverships .
See . 275 . Period
of li mitat ion
upon
asses smen t and
coll ecti on .
See. 276.
Same-Exceptio ns .
See . 277. Suspension
of
running
of
statute .
SUP PLEM ENT
M-IN TERE ST
AND
AD DITI ONS
TO
TA
See. 291. Failure to file return .
See . 292. Interest on deficiencies.
Se c . 2 93 . Additions to the tax in case of deficiency .
See . 294 . Additions
to the
tax in
case of
nonpayment .
See . 295.
Ti me
extended
for
payment
of
tax
shown
on
return .
See. 296. Time
extended
for
p aym ent
of deficiency .
See . 297. Interest in case of jeopardy assessments .
See. 298. Bankruptcy and receiverships.
Sec. 299.
Removal
of
property
or
departure
from
United
States .
SUPPLEMENT
N--CLAIMS
AGAINST
TRANS
EES
AND
FIDUCIARIES
Sec.311 . Transferred assets .
Se c .3 12 . Notice of fiduciary relationshi p .
SUPPLEMENT
O-OVERPAYMENTS
See. 321 . Overpayment
of
installment.
See .322 . Refunds
and credits .
TITLE
II-MISCELLANEOUS
TAxEs
PA RT
I-ESTATE
TAX
Sec . 401 . Deductions in case of nonresident decedents .
Sec . 402 . Suspension of running of statute of limitations .
Sec. 403 .
Same-Trans feree
cases .
Sec. 404. Credit of gift tax.
Sec .411 . Admissions
tax .
Sec .412 . Tax on sale of tickets by
brokers .
See. 413 . Club
dues
tax .
Sec . 414. Returns
of ad miss ions
and d ues
tax .
REVE NUE
ACT
OF 1925
Nonresident aliens,
p.847.
Foreign corporations,
p. 849.
Deficiencies, p . 852.
Interest and addi .
tions to tax, p . 857.
Tran sferee s and f idu-
ciaries, 1) . 860 .
Overpayments,p.891 .
Miscellaneous taxes,
Estate tax, p . 862 .
PART
II-TAX
ON
ADMISSIONS
AND
DUES
Tax on ad missi ons and dues, p .863 .
�
