74 TH CONGRESS . SESS. II. CH. 690 . JUN E 22, 1936 . SUPPLEMENT K-CHINA TRADE ACT CORPORATIONS Sec.261 . Taxation in general . Sec .262. Credit against net income . Sec .263. Credits against the t ax. See . 264. Affiliation . Sec .265 . Income of shareholders . SUPPLEMENT L-ASSESSMENT AND COLLECTION OF DEFICIENCIES See . 271. Definition of deficiency . Sec . 272. Procedure in general . Sec . 273. Jeopardy assessments. See . 2T4. Bankruptcy and receiverships . See. 275 . Period of limitation upon assessment and collection . See.2- 46 . Same-Exceptions . See. 277 . Suspension of running of statute . SUPPLEMENT M-INTE REST AND ADDITIONS TO THE TAX Sec . 291 . Failure to file return . See . 292 . Interest on deficiencies. See. 293 . Additions to the tax in case of deficiency . See. 294 . Additions to the tax in case of nonpayment . Sec . 295 . Time extended for payment of tax shown on return . Sec. 296 . Time extended for payment of deficiency . See. 297 . Interest in case of jeopardy assessments . See. 298 . Bankruptcy and receiverships . See. 299. Removal of property or departure from United States . SUPPLEMENT N-CLAIMS AGAINST TRANSFEREES AND FIDUCIARIES See. 311 . Transferred assets. See. 312. Notice of fiduciary relationship . SUPPLEMENT O-OVERPAYMENTS Sec .321 . Overpayment of installment . Sec . 322 . Refunds and cr edits . TITLE IA-AD DITION AL INCO ME TAX ES Sec . 351 . Surtax on personal holding companies . TITLE II-CAPITAL STOCK AND EXCESS-PROFITS TAX Sec .401. Capital stock tax . See . 402. Excess-profits tax . TITLE II I-T AX ON UNJUST ENRI CHM ENT Sec . 501 . Tax on net income from certain sources . See . 502. Credit for other taxes on income . Sec . 503 . Administrative provisions . See . 504 . Taxable years to which title is applicable . Sec . 505 . Application of title to possessions . Sec . 5 06 . Closing agreements . TITLE IV-EXPORT, CHARITABLE, FTC ., RE FUN DS AND FLO OR STOCKS ADJUSTMENT UN DER AGRICULTURAL ADJUSTMENT ACT Sec . 601 . Refunds under Agricultural Adjustment Act on exports, deliveries for charitable distribution or use, etc. Sec. 602 . Floor stocks as of January 6, 1936 . See. 603 . Proclamations, etc ., made applicable. See. 604 . Repeals . TITLE V-AMENDMENTS TO TAXES ON CERTAIN OILS Sec . 701 . Tax on certain oils . Sec. 702. Processing tax on certain oils. Sec. 703 . Miscellaneous provisions . See. 704 . Effective date. 1651 C hina Trade Act corporations, p . 1720. Deficiencies, p . 1721 . Interest and addi- tionstotax,p.1727. Tr ansferees and fidu- ciaries, p. 1729 . Ove rpayments, p . 1730 . Title IA-Additional Income Taxes, p . 1732. Title II-Capital Stock and Excess . Profits Tax, p . 1733 . Title III-Tax on Unjust Enrichment, p . 1734 . Title IV-Export etc., Refunds and Floor Stocks Adjustment under Agricultural Ad- justment Act, p . 1739. Ti tle V- Amend - ments to Taxes on Cer- tain Oils, p. 1742.
