1650
74TH C ONGRESS . SESS. II. CH. 690. JUNE 22, 1936. Credits against tax, p. 1696. Returns and pay- ment, p. 1698 . Estates and tru sts, p. 1706 . SUP PLEMEN T E-ES TATES AND TR USTS See. 161. Imposition of tax. See. 162. Net income. See. 163. Credits against net income . Sec. 164. Different taxable years. See. 165. Employees' trusts. Sec. 166. Revocable trusts . See. 167. Income for benefit of grantor. Sec. 168. Taxes of foreign countries and possessions of United States . See. 169. Common trust funds . Partnerships, p . 1709 .
SU PPL EME NT F -PA RTNE RSH IPS See . 181 . Partnership not taxable. Sec. 182. Tax of partners. Sec. 183. Computation of partnership income . See . 184. Credits against net income . See. 185. Earned income. Sec. 186. Taxes of foreign countries and possessions of United States . Sec. 187. Partnership returns . Sec . 188. Different taxable years of partner and partnership . SUPPLEMENT G-INSURANCE COMPANIES Insurance companies, p. 1710. See. 201. Tax on li fe insurance companies. Sec . 202 . Gross income of life insurance comp anie s. Sec . 203. Net income of life insurance companie s . Sec . 204 . Insurance companies other than life or mutual . See. 205. Taxes of foreign countries and possessions of United States . See. 206. Computation of gross income . See . 207 . Mutual ins uran ce c ompa nies other than life . Nonresiden t alien in -
SUPPLEMENT H-NONRESIDENT ALIEN INDIVIDUALS dividuals, p. 1714 . Foreign co rporations , p. 1717. Possessions of the United States, p . 1718. SUPPLEMENT C-CREDITS AGAINST TAX Sec . 131. Taxes of foreign countries and possess ions of U nited Sta tes . SUPPLEMENT D-RETURNS AND PAYMENT OF TAx See. 141. Consolidated returns of railroad corporations . Sec. 142. Fiduciary retu rns . See. 143. Withholding of tax at source . See. 144. Payment of corporation income tax at source . See. 145. Penalties. See. 146. Closing by Commissioner of taxable year. See. 147. Information at source . See. 148. Inf orm ati on by corporations. See. 149. Returns of bro kers . Sec. 150. Collection of foreign items . See. 211. Tax on nonresident alien individuals . See. 212. Gross income. See . 213 . Deductions. See . 214. Credits against net income . Sec . 215 . Allowance of deductions and cre dits . See . 216. Credits against tax . See. 217. Returns . Sec. 218. Payment of tax. See . 219. Partnerships . SUPPLEMENT I-FOREIGN CORPORATIONS Sec. 231. Tax on foreign corporations . See. 232. Deductions . Sec. 233. All owa nce of d edu cti ons and Sec. 234. Credits against tax . See. 235. Returns. Sec. 236. Payment of tax . Sec. 237. Foreign insurance companies. Sec. 238. Affiliation . cred its . SUPPLEMENT J-POSSESSIONS OF THE UNITED STATES See. 251. Inc ome fr om so urc es within possessions of Uni ted States . See. 252. Citizens of possessions of United States.
