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Sec. 3403. Liability for tax..........
Sec. 3308. Instrumentalities of the United States..
Sec. 3309. Short title...
CHAPTER 24. Collection of Income Tax at Source on Wages.
Sec. 3401. Definitions__
Sec. 3402. Income tax collected at source.
Sec. 3404. Return and payment by governmental em-
ployer..
CHAPTER 25. General Provisions Relating to Employment Taxes.
Sec. 3501. Collection and payment of taxes.
Sec. 3502. Nondeductibility of taxes in computing tax-
able income_
570
571
573
585
587
Sec. 4053. Computation of tax on installment sales, etc.
Sec. 4054. Application of taxes to sales by United
597
States, etc.
598
Sec. 4055. State and local government exemption_...
Sec. 4056. Exemption for exports___
Sec. 4057. Exemption for nonprofit educational organ-
izations....
Sec. 4058. Cross reference.
Sec. 4102. Inspection of records, returns, etc., by local
officers---
603
SUBCHAPTER C. Entertainment equipment.
Part I. Radio and television sets, phonographs and records, etc.
Sec. 4141. Imposition of tax.
606
Sec. 4142. Definition of radio and television component_
Sec. 4143. Exemption for communication, etc., equip-
Sec. 4171. Imposition of tax.
607
Sec. 4172. Definition of certain vendees as manufac-
turers__
608
Sec. 4219. Application of tax in case of sales by other
than manufacturer or importer...
615
CHAPTER 32. Manufacturers Excise Taxes-Continued
SUBCHAPTER G. Exemptions, registration, etc.
Sec. 4221. Certain tax-free sales..
Sec. 4222. Registration_-_-
Sec. 4223. Special rules relating to further manufacture_
Sec. 4224. Exemption for articles taxable as jewelry..
Sec. 4225. Exemption of articles manufactured or pro-
duced by Indians..
Sec. 4226. Floor stocks taxes__.
Sec. 4227. Cross references..
CHAPTER 33. Facilities and Services.
SUBCHAPTER A. Admissions and dues.
Part I. Admissions.
Page
616
619
620
621
622
Sec. 4292. State and local governmental exemption_..
Sec. 4293. Exemption for United States and possessions_
Sec. 4294. Exemption for nonprofit educational organ-
640
izations__
Sec. 4295. Cross reference to general administrative
provisions..
CHAPTER 34. Documentary Stamp Taxes.
SUBCHAPTER A. Issuance of capital stock and certificates of indebted-
Part I. Issuance of capital stock and similar interests.
ness by a corporation.
SUBCHAPTER B. Sales or transfers of capital stock and certificates of
indebtedness of a corporation.
Part I. Sales or transfers of capital stock and similar interests.
Sec. 4321. Imposition of tax..
Sec. 4322. Exemptions---
Sec. 4323. Affixing of stamps..
Sec. 4324. Cross references_
641
642
643
644
645
CHAPTER 34. Documentary Stamp Taxes-Continued
indebtedness of a corporation-Continued
Part II. Sales or transfers of certificates of indebtedness.
Sec. 4331. Imposition of tax.
Sec. 4332. Exemptions...
Sec. 4333. Cross references_
Part III. Provisions common to sale or transfers of capital stock
646
Sec. 4352. Affixing of stamps...
648
Sec. 4353. Payment of tax through national securities
exchanges without use of stamps.--
649
Sec. 4354. Cross references__.
SUBCHAPTER C. Conveyances.
Sec. 4361. Imposition of tax.
650
Sec. 4362. Exemptions..
Sec. 4363. Cross references.
SUBCHAPTER D. Policies issued by foreign insurers.
Sec. 4371. Imposition of tax.
Sec. 4372. Definitions.--
651
Sec. 4373. Exemptions---
Sec. 4374. Affixing of stamps..
Sec. 4375. Cross references_
652
SUBCHAPTER E. Miscellaneous provisions applicable to documentary
Sec. 4382. Exemptions.
Sec. 4383. Certain changes in partnerships.
Sec. 4384. Liability for tax..
CHAPTER 35. Taxes on Wagering.
SUBCHAPTER A. Tax on wagers.
Sec. 4401. Imposition of tax..
Sec. 4402. Exemptions---
Sec. 4403. Record requirements.
Sec. 4404. Territorial extent.
Sec. 4405. Cross references_
SUBCHAPTER B. Occupational tax.
Sec. 4411. Imposition of tax.
Sec. 4412. Registration....
653
654
655
657
658
659
CHAPTER 36. Certain Other Excise Taxes-Continued
SUBCHAPTER B. Occupational tax on coin-operated devices.
Sec. 4461. Imposition of tax..
Sec. 4462. Definition of coin-operated amusement or
gaming device..
Sec. 4463. Administrative provisions...
Subchapter C. Occupational tax on bowling alleys, billiard and pool
663
664
Sec. 4503. Exemptions for sugar manufactured for home
consumption_._
670
Sec. 4572. Exemption for certain uses of rapeseed oil...
678
Part III. Manufactures and compounds.
Sec. 4581. Imposition of tax.
Sec. 4582. Exemptions----.
SUBCHAPTER F. Oleomargarine.
Sec. 4591. Imposition of tax..
679
Sec. 4592. Definitions.__
Sec. 4593. Exemption.
680
Sec. 4594. Packing requirements for manufacturers..
Sec. 4595. Wholesale and retail selling requirements..
Sec. 4596. Bonds_-
Sec. 4601. Applicability of tariff provisions--
Sec. 4602. Certain taxes not to contravene trade agree-
682
ments.
Sec. 4603. Cross references. -