Federal Revenue Laws, January, 1936: A Compilation of the Revenue Act of 1934, as Amended by the Revenue Act of 1935, and the Effective Provisions of the Prior Acts and Miscellaneous Statutes as AmendedCommerce Clearing House, Incorporated, Loose Leaf Service Division of the Corporation Trust Company, 1936 - 287 sider |
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An Act To provide revenue equalize taxation and for other purposes | 6 |
PART IIICREDITS AGAINST | 17 |
PART VIMISCELLANEOUS PROVISIONS | 24 |
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74th Cong added by Sec allowed amended by Sec Amending Section apply become final bond cents centum in addition certificate Changes by 1934 claim collected collector Commissioner of Internal commodity computed corporation cotton credit or refund decedent December 31 decision deduction deficiency determined distraint District of Columbia donor enactment estate tax estates in excess exceed executor exempt expiration fiduciary filed gift tax gifts in excess gross estate gross income imposed by section Indicate New Matters interest Internal Revenue Italics Indicate Changes liability lien ment net estates notice and demand officer paragraph payment penalty person petition prior proceeding in court processing tax provided in section purposes pursuant regulations prescribed respect Revenue Act Revised Statutes Secretary of Agriculture section 308 sold stamps subdivision subsection surtax net incomes tax imposed taxable taxpayer thereof tion tobacco transfer Treasury U. S. C. Tit United