2 CODIFICATION OF INTERNAL REVENUE LAWS PABT VI-MISCELLANEOUS PROVISIONS Sec. 61. Laws made applicable. Sec. 62. Rules and regulations. Sec. 63. Publication of statistics. Sec. 64 . Definitions. SUBCHAPTER C-SUPPIEMENTAL PROVISIONS SUPPLEMENT A-RATES OF TAX Sec. 101. Exemptions from tax on corporations. Sec. 102 . Surtax on corporations improperly accumulating surplus. Sec. 103. Rates of tax on citizens and corporations of certain foreign countries. Sec. 104. Banks and trust companies. Sec. 105 . Sale of oil or gas properties. Sec. 106. Claims against United States involving acquisition of property. SUPPLEMENT B-COMPUTATION OF NET INCOME Sec. 111 . Determination of amount of, and recognition of, gain or loss. Sec. 112 . Recognition of gain or loss. Sec. 113 . Adjusted basis for determining gain or loss. Sec. 114. Basis for depreciation and depletion. Sec. 115. Distributions by corporations. Sec. 116. Exclusions from gross income. Sec. 117. Capital gains and losses. Sec. 118. Loss from wash sales of stock or securities. Sec. 119. Income from sources within United States. Sec. 120 . Unlimited deduction for charitable and other contributions. Sec. 121. Deduction of dividends paid on certain preferred stock of certain corporations. SUPPLEMENT C-CREDITS AGAINST TAX Sec. 131 . Taxes of foreign countries and possessions of United States. SUPPLEMENT D-RETURNS AND PAYMENT OF TAX Sec. 141 . Consolidated returns of railroad corporations. Sec. 142. Fiduciary returns. Sec. 143 . Withholding of tax at source. Sec. 144 . Payment of corporation income tax at source. Sec. 145 . Penalties. Sec. 146 . Closing by Commissioner of taxable year. Sec. 147. Information at source. Sec. 148. Inforumation by corporations. Sec. 149. Returns of brokers. Sec. 150. Collection of foreign items. Sec. 151 . Foreign personal holding companies. SUPPLEMENT E-EsTATES AND TRUSTS Sec. 161 . Imposition of tax. Sec. 162. Net income. Sec. 163. Credits against net income. Sec. 164. Different taxable years. Sec. 165 . Employees' trusts. Sec. 166 . Revocable trusts. Sec. 167. Income for benefit of grantor. Sec. 168. Taxes of foreign countries and possessions of United States. Sec. 169. Common trust funds. SUPPLEMENT F-PARTNERSHIPS Sec. 181 . Partnership not taxable. Sec. 182 . Tax of partners. Sec. 183. Computation of partnership income. Sec. 184. Credits against net income. Sec. 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--INPSURANC COMPANIES Sec. 201 . Tax on life insurance companies. Sec. 202. Gross income of life insurance companies. Sec. 208. Net income of life insurance companies.
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