73d CONGRESS . SESS . II. CH. 277 . MAY 10, 1934 . TITLE III-AMENDMENTS TO PRIOR AC TS AND MI SCE LLAN EOU S Sec . 501 . Period for petition to board under prior Acts. See . 502. Recovery of amounts erroneously refunded . Se c . 503 . Statute of limitations on suits for refund . See . 504. Overpayments found by the Board of Tax Appeals . Se e . 505. Ba nkruptcy and receive rships . See . 506. Retroactivity of regulations, rulings, etc. See . 507 . Examination of books and witnesses . See . 508 . Sale of personal property under distraint. See . 509 . Discharge of liens . See . 510. Jeopardy assessments . See . 511 . Gifts of property subject to power . Se e . 512 . Ge neral counsel for th e Treasury . Sec . 513. Assistants in the Treasury . See . 514 . Penalties and awards to informers with respect to illegally produced petroleum . See. 515. Postal rates . See. 516 . Commissioner as pa rty to suit . See. 517. Nondeductibility of certain gifts . See. 518. Liability of fiduciary . See . 519. Venue for appeals from Board of Tax Appeals . See. 520. Gift tax rates. TITLE IV-EXCISE TAXES See . 601. Termination of soft drink tax . See . 602. Tax on certain oils . See. 6 02 . Processing tax on certain oils. See . 603. Taxes on lubricating oil and gasoline . Se e . 604 . Pr oducers' tax on crud e petroleum . See. 605. Tax on refining of crude petroleum . See. 606. Termination of bank check tax . Sec. 607. Enforcement of liability for taxes collected . Sec. 608 . Tax on furs. See. 609 . Tax on jewe lry, etc . See. 610. Tax on cigarettes. See. 611 . Tax on matches . See. 612. Stamp tax on sales of produce for future delivery . See. 613 . Termination of tax on use of boats . See. 614 . Termination of tax on candy . TITLE V-CAPITAL ST OCK AND EXCESS-PROFITS TAXES Se e . 701 . Capital-sto ck tax . Sec. 702 . Excess-profits tax . See. 703 . Capital-stock and excess-profits tax imposed by National Industrial Recovery Act . TITLE VI-GENERAL PROVISIONS See. 801 . Definitions. Sec. 802 . Separability clause . See. 803 . Effective d ate of Act . TITLE I-INCOME TAX SUBTITL E A-INTRODUCTORY PRO VISIONS SEC. 1. APP LIC ATIO N OF TITLE . The pro vis ion s of this title sha ll apply o nly to ta xab le ye ars beginni ng afte r Dece mber 31, 193 3 . Income, war-profits, and excess- profits taxes for taxable years beginning prior to January 1, 1934, shal l not be affected by the provisions of this tit le, bu t sh all r em ai n subject to the applicable provisions of prior revenue Acts, except as such provisions are mod ified by Title III of this Act or by legis- latio n enacted subsequent to this Act . 683 R EVENUE ACT O F 1934. AMENDMENTS TO PRIOR AC TS AND MISCELLA- NEOUS, P 755. EXCISE TAXES, P.762. CAPITAL STOCK AND EXCESS PROFITS TAXES, P. 769. GENERAL PRO- VISIONS, P . 771 . INCOME TAX . INTRODUCTO- RY PROVISIONS . Application of title . To 1934, and succeed- ing years . Prio r years not affect- ed. E xcepti ons . Post, p . 755.
