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1944 or Later

Compiled for the use of
The Joint Committee on Internal Revenue Taxation

by members of its staff

UNITED STATES

GOVERNMENT PRINTING OFFICE

WASHINGTON : 1945

CONGRESS OF THE UNITED STATES,
Joint COMMITTEE ON INTERNAL REVENUE TAXATION,

Washington, February 19, 1945.. Hon. ROBERT L. DOUGHTON,

Chairman, Joint Committee on Internal Revenue Taxation. DEAR MR. DOUGHTON: The second edition of "Individual Income Tax Provisions of the Internal Revenue Code" is submitted herewith, The original edition of about 1,500 copies, published last October, is. exhausted and the number of requests received here and at the Government Printing Office appears to warrant reprinting.

In this volume, the editorial cross references have been elaborated to indicate the subject of the related sections. Additions have also been made to the index and to the notes. Respectfully yours,

COLIN F. STAM,

Chief of Staffi III

PREFACE

This document includes the text of those provisions of the Internal Revenue Code, in effect on February 15, 1945, which govern individual income tax liability for taxable years beginning in 1944 or later.

Sections and parts thereof which do not relate to individual income taxes for years beginning in 1944 or later are not included. The omission of an entire section or an integral part (designated by letter or number) is not typographically indicated; lesser omissions are indicated by asterisks. Such of the omitted sections or subdivisions thereof as are referred to in the retained text are printed in Appendix I.

In general, provisions outside the Internal Revenue Code, where expressly referred to or clearly in point, are printed in footnotes. Numbered footnotes and bracketed matter in small type are editorial; other matter in small type is taken from the statutes.

The text is the text of the statutes, unchanged except to harmonize typography, punctuation, or spelling; eleven other changes, not strictly clerical in character, are explained in footnotes.

LYNN L. STRATTON.
WALTER H. McCLENON.

V

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