Cll INDEX. RevenuE Ad of 1932-Continued. Pace. Title I-h'come Tax-Continued. Subtitle C-Supplemental provisions-- Continued. Supplement H-Nonresident Alien Individuals______ __________ _ 228 Supplement I-F.:>reign Corpora- tions_ __________ ___ ___ _____ 229 Supplement J-Possessions of the United States _____ . _ ________ 231 Supplement K-Chlna Trade Act corporations_____ _____ ______ 232 Supplement L-Assessment and collection of deficiencies_____ _ 233 Supplement M-Interest and ad- ditions to tax_______________ 238 Supplement N-Claims against transferees and fiduciaries___ _ 240 Supplement O-Overpayments_ _ _ 242 Title II-Additional estate tax_______ 243 Title III-Gift tax__________________ 245 Title IV-Manufacturers' excise taxeB_ 259 Title V-Miscellaneous taxeB_________ 270 Part I---Tax on telegraph, telephone, radio, and cable facilitieB______ _ 270 Part II-Admissions tax___________ 271 Part III-Stamp taxes____________ 272 Part IV-Tax on transportation of oil by pipe line_______________ 275 Part V-Tax on leases of safe deposit bOxeB__________________ _____ 276 Part VI-Tax on checks___________ 276 Part VII-Tax on boats___________ 277 Part VIII-Administrative provi- &008________________________ 277 Title VI-Estate tax amendments_ _ __ 278 Title VII-Tax on transfers to avoid income tax__ ________ ___ _____ ___ 284 Title VIII-Postal rates_ ____________ 285 Title IX-Administrative and general provisio08______________________ 286 Adjustment of carriers' liability to conform to recapture payments_ 287 AllowanceB of refund and credits, date oL______________________ 287 Board of Tax Appea.le-- Fees___________________________ 286 Review of decisio08______________ 286 DefinitioDB___ _____ __ __ __ _____ ____ 289 Effective date of Act______________ 289 Jeopardy assessments_____ ______ __ _ 287 Limitation on prosecutions_ ________ 288 On taxpayers' suits_____________ 286 Refunds of miscellaneous taxeB______ 287 Refunds of taxes for taxable year 1918_________________________ 288 Separability clause_ _______________ 289 Special disbursing agents of Treasury_ 288 Revenue Stamps, sale of, in certain post ofllceBdirected____________________ 1413 Rnised Statutes: Amended- Section 3226__________________ .. __ _ Section 3228_____________________ _ Section 4934_____________________ _ Repealed- Sections 14-17, 20, 21, 23, 42, 51-53, 75-78,85-88 ____ ____ ____ ____ _ Section 89 ______________________ _ Sections 90-93, 130, 135, 142, 155- 157,163,161,167,168,171,198, 201,212 ____________________ _ Sections 221-223, 227, 231, 235, 238, 242,253,255,268,271,276,279, 299, 300A, 3OOB _____________ _ Sections 316,317,322,323,332,334_ Section 340 _____________________ _ Sections 351, 352, 393, 394, 414, 416, 433,440,443,445,466,477,484, 485 ________________________ _ Sections 490-492, 503, 511, 521, 522, 561,628,768,770, 777, 778, 781, 825-827 _________________ . ___ _ Sections 831, 835-837, 839-845, 847_ Section 972 _____________________ _ Sections 980, 1008, 1009, 1037-1040, 1048, 1090, 1094, 1099-1103, 1106, 1107________~ _________ _ Sections 1109, 1113, 1115, 1117, 1119, 1121, 1123, 1124, 1126, 1128- 1131, 1133 __________________ _ Sections 1134,1137,1139,1140,1142, 1146-1148, 1151, 1152, 1154, 1155 1159-1163, 1168________ _ Sections 1170-1173, 1179-1182, 1184-1188, 1190, 1193, 1195- 1198, 1200 __________________ _ Sections 1202-1208, 1213-1217, 1219-1221, 1235, 1236, 1238- 1240, 1262, 1263_____________ _ Sections 1267, 1269, 1271-1273, 1277, 1279, 1282, 1283, 1286, 1287, 1289,1290__________________ _ Sections 1292, 1295, 1297, 1315, 1316_ Seciiona 1326, 1332, 1339, 1340, 1343, 1363-1366, 1368, 1371, 1372, 1376 _______________________ _ Sections 1377, 1390-1392, 1394, 1&99, 1400, 1412, 1416, 1423-1425, 1446, 1417 __________________ _ Sections 1460, 1461, 1472, 1476, 1478, 1479, 1484, 1491, 1492, 1497, 1513,1514__________________ _ Sections 1522-1525, 1529-1531, 1540, 1541, 1556, 1558, 1559, 1561, 1562, 1565-1570 _____________ _ Sections 1572, 1573, 1577-1579s 1589, 1590, 1594-1599, 161)1, 1602, 1608, 1615 __________________ _ Paae. 286 287 410 1428 1349 1428 1428 1428 1349 1428 1428 1428 1349 1428 1428 1428 1428 1428 1428 1428 1429 1429 1429 1429 1429
