52 STAT.] 75TH CONG. , 3D SESS.-CH. 289--MAY 28, 1938 449 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 corpo- rations. SUPPLEMENT C-CREDITS AGAINST TAX Credits against tax, p. 506. Sec. 131 . Taxes of foreign countries and possessions of United States. SUPPLEMENT D-RETURNS AND PAYMENT OF TAX Returns and pay- ment of tax, p. 508. 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. Information by corporations. Sec. 149. Returns of brokers. Sec. 150 . Collection of foreign items. Sec. 151. Foreign personal holding companies. SUPPLEMENT E-ESTATES AND TRUSTS Estates and trusts, p. 517. 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 Partnerships, p. 521. 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-INSURANCE COMPANIES Insurance compa- nies, p. 622 . Sec. 201 . Tax on life insurance companies. Sec. 202. Gross income of life insurance companies. Sec. 203. Net income of life insurance companies. Sec. 204. Insurance companies other than life or mutual. Sec. 205. Taxes of foreign countries and possessions of United States. Sec. 206 . Computation of gross income. Sec. 207. Mutual insurance companies other than life. SUPPLEMENT H-NONRESIDENT ALIEN INDIVIDUALS Nonresident alien individuals, p. 527. Sec. 211 . Tax on nonresident alien individuals. Sec. 212. Gross income. Sec. 213 . Deductions. Sec. 214 . Credits against net income. Sec. 215. Allowance of deductions and credits. Sec. 216 . Credits against tax. Sec. 217. Returns. Sec. 218 . Payment of tax. Sec. 219. Partnerships. SUPPLEMENT I-FOREIGN CORPORATIONS Foreign corpora- tions, p. 530 . Sec. 231. Tax on foreign corporations. Sec. 232. Deductions. Sec. 233 . Allowance of deductions and credits. Sec. 234 . Credits against tax. Sec. 235. Returns. 36525 °-3S 29
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