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73d C ONGRESS . SESS. II. CH. 277. MAY 10, 1934. REVEN UE ACT Sec. 214 . Allowance of deductions and credits. OF 1934.
Sec .215. Credits against tax . Sec . 216. Returns . See. 217. Pa yme nt of tax . Forei gn corp oratio ns, p.737. Possessions of the United States, p. 738 . China Trade Act corporations, p. 739 . Deficiencies, p . 740 . Interest and tax ad- ditions, p . 746 . Transferees and fidu- ciaries, p. 748. Overpayments,p . 750. SUPPLEMENT I-FOREIGN CORPORATIONS See. 231 . Gross incom e . See. 232. Deductions . See. 233 . Allowance of deductions and credits . See. 234. Credits against tax . See. 235 . Returns. See. 236. Payment of tax . See. 237 . Foreign insurance companies . S e e . 238 . Affiliation SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES See . 251. Income from sources within possessions of United States . See. 252 . Citizens of possessions of United States . SUPPLEMENT h-CHINA TRADE ACT CORPORATIONS See . 261. Credit against net income . See. 262 . Credits against the tax . See . 263 . Affiliation . See . M. Incom e of shareholders . SUP PLEME NT L -ASS ESSM ENT AND C OLLE CTIO N OF DEF ICIEN CIES Sec . 271 . Definition of deficiency . Sec . 272 . Procedure in general . See . 273 . Jeopardy assessments. See . 274 . Bankruptcy and receiverships . See . 275. Period of limitation upon assessment and collection . See . 270. Same-Exceptio ns . See . 277 . Suspension of running of statute . SUPPLEMENT M-INTEREST AND ADDITIONS TO THE TAx Sec . 291. Failure to file return . See . 292. Interest on deficiencies . Sec . 293. Additions to the tax in case of deficiency . See . 294. Additions to the tax in case of nonpayment . Sec . 295 . Tim e ext ended for payment of tax shown on retu rn . See . 296 . Time extended for payment of deficiency . See . 297. Interest in case of jeopardy assessments . Se e . 2 9,13 . Bankruptcy and receiv erships . See . 299 . Removal of property or departure from United States . SUPPLEMENT N-CL AIMS AGAINST TR ANSFEREES AND FIDUCIARIES See . 311 . Transferred assets . Se e . 312 . Notice of fiduciary relationshi p . SUPPLEMENT O- OVERPAYMENTS See . 321. Over payme nt o f ins tallm ent . See . 322 . Refunds and credits . ADDITIONAL INCO ME TAXES,
TITL E I -k-A DDI TION AL INCOME TAXES P. 751 See . 351 . Surtax on personal holding comp anies . EST ATE TAX AMENDMENTS, P
TITLE II-AMEN DMENTS TO ESTATE TAX 752. Sec. 401 . Revocable trusts . Se c . 402. Pr ior taxed property . See. 403. Citizenship and residence of decedents . See . 404 . Real estate situated outside the United States . See. 4013. Estate tax rates . Se e . 406. Nond educt ibili ty of cert ain t ransf ers .
