TABLE OF CONTENTS C H A P T E R 33. Facilities and Services—Continued SuBCHAPTEU B. Communications. Sec. 4251. Imposition of tax Sec. 4252. Definitions.. . Sec. 4253. Exemptions Sec. 4254. C o m p u t a t i o n of tax
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SUBCHAPTER C. Transportation.
Part I. Persons. Sec. 4261. Imposition of tax Sec. 4262. Exemptions Part II. Property. Sec. 4271. Imposition of tax . Sec. 4272. Exemptions Sec. 4273. Registration . Part III. Oil by pipeline. Sec. 4281. Imposition of tax Sec. 4282. Definition of fair charge Sec. 4283. Exemption for oil t r a n s p o r t e d within premises of a plant SUBCHAPTER. D. Safe deposit boxes. Sec. 4286. Imposition of tax Sec. 4287. Definition of safe deposit box . SUBCHAPTER E. Special provisions applicable to services and facilities taxes. Sec. 4291. Cases where persons receiving payment must
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collect tax Sec. 4292. State and local governmental exemption Sec. 4293. Exemption for United States and possessions. Sec. 4294. Cross reference to general administrative provisions C H A P T E R 34. D o c u m e n t a r y S t a m p Taxes. SUBCHAPTER A. Issuance of capital stock and certificate of indebtedness by a corporation. Part I. Issuance of capital stock and similar interests. Sec. 4301. Imposition of tax Sec. 4302. Recapitalization Sec. 4303. Exemptions Sec. 4304. Affixing of s t a m p s.. Sec. 4305. Cross references Part II. Issuance of certificates of indebtedness. Sec. 4311. Imposition of tax Sec. 4312. Definitions Sec. 4313. R e n e w a l s _. _ ^ Sec. 4314. Bond as security for debt Sec. 4315. Exemptions Sec. 4316. Cross references 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 s t a m p s Sec. 4324. Cross references 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 and certificates of indebtedness. Subpart A. Exemptions. Sec. 4341. Transfers as security ., Sec. 4342. Fiduciaries and c u s to d i a n s. .._Sec. 4343. Transfers by operation of law Sec. 4344. Exemption certificates Sec. 4345. Cross references.
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