Page:United States Statutes at Large Volume 53 Part 2.djvu/1057

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XCVIII Revenue Act of 1939-Continued. Income tax amendments-Continued. Mutual investment companies, net operating loss deduction, denial of, to-_-__....--..----------- Net income, computation- Commodity Credit Corporation, treatment of amounts received asloansfrom ..- _---__.._.... Net operating loss deduction ---- __. Allowance of- Common trust fund participants- Estates and trusts__________- Individuals--- - -- __---. __ ___ Insurance companies --- ______- Partners ------ __ ___ ___ ___ ___ Definition; computation - --- __ -- Denial of, to- Corporations improperly accu- mulating surplus------- __- Foreign personal holding com- panies------ ____.______- Mutual investment companies - _ Personal holding companies, do- mestic------. ---- ---__ ___ Pan-American trade corporations, when deemed affiliated------_ __ Partnerships, net operating losses -- - Personal holding companies- Dividend carry-over, computation of-.-.. __......--..------- Domestic, denial of net operating loss deduction to - -- _______ Insurance companies other than life or mutual, definition of gross income--------------- _ Rates of tax- Services rendered for a period of five years or more, compensa- tion for --- --- ____ ________- Section 102 net income, definition modified ----. - ---. -- - ...-...- Securities and Exchange Commis- sion, exchanges and distributions in obedience to orders of, exten- sion of time ---- _ ... .. ... .. _- Services rendered for a period of five years or more, tax on compensa- tion for_----------_--__.__.._ Taxable years to which certain amend- ments applicable ----- .-. .. ... Technical amendments made neces- sary by change in corporation tax----


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Miscellaneous amendments .- - -.. .... Agricultural Adjustment Act, time limitation for filing claims for re- fund under---..._.____._--- _ Estate tax, credits against, of tax paid to possesion .-...... Page Revenue Act of 1939-Continued. Miscellaneous amendments-Con. Foreign corporations, returns by at- torneys as to____ _____________ 869 Guam or American Samoa, exemption from internal revenue tax of articles brought into--- _..- - __ Insolvent banks, erroneous collec- 879 tions -- .- -- __. ...... - ...--- 867 Sale of information derived from in- come tax returns, penalty--- _ __ 868 Tax liens on securities, validity 867 against mortgagees, pledgees, 868 purchasers, and judgment credi- 86 tors-----------. ............. 867 Transfers of worthless securities by executor, etc., tax on---^ __ __ _ __ Postal rates, continuation of --- ____- 868 Social Security Act Amendments of 1939, assumption of liability not 869 recognized under prior acts, appli- 869 cation of provisions without excep- tion in certain cases; claims for re- 869 fund of overpayments, time limita- tion -- ______________________ 881 Revised Statutes: 868 Added- Section 4438a- ------------ -- _ _... Amended- 881 Section 1223 _------------------- Section 1860 ------ -- _-__________- 869 Section 4325____________________- Section 4335-________ ____.____._ Section 4471 ...- __.______.___.- . 881 Section 4488 ----- ......... __.__. Section 4498_ .. _ ... ......... Section 4596 ... ___..._______.._. Section 4885 -- ________ __...__.._ 878 Section 4886 - _____. __._. .. .. . .-- - Section 4887.


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_ --- --- -- __ 868 Section 4894 --. __- -_ ... .... -- --- _ Section 4903 -- ..---------. __-- Section 4904 ..._._ _. .. .- - - -_ _._ _. Section 4909- _-_ _ .___._________-- 878 Section 4911 _..___ ___.- ____ .___.- Section 491i5 --- --...........-- __ . Section 4920 -- .. . .. _....--....--- 878 Section 4929 -------- ____-. _ -- __ ._ Section 4934-.. _..... _......--- - 882 Repealed- Section 4897----------............ Rheumatic Diseases, Seventh Interna- 866 tlonal Congress for the, invitation to 882 foreign countries to participate authorized; appropriation author- ized --------- _ .. .--.. ... ... ... 884 Rhode sland: Barrington, bridge authorized across 883 Warren River at -


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