Treasury-Post Office Departments Appropriations for 1954: Hearings Before the Subcommittee of the Committee on Appropriations, House of Representatives, Eighty-third Congress, First Session. Treasury Department, Volume 71, Part 1 - Volume 954, Part 1

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U.S. Government Printing Office, 1953 - 769 pages

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Page 247 - Subject to the direction of the Secretary of the Treasury, the United States Secret Service, Treasury Department, is authorized to protect the person of the President of the United States, the members of his immediate family, the President-elect, the Vice President or other officer next in the order of succession to the office of President...
Page 695 - EXCLUSIONS FROM GROSS INCOME. In addition to the Items specified In section 22 (b), the following Items shall not be Included In gross Income and shall be exempt from taxation under this chapter : (a) EARNED INCOME FROM SOURCES WITHOUT UNITED STATES. — In the case of an Individual citizen of the United States...
Page 695 - (1) Bona Fide Resident of Foreign Country. — In the case of an individual citizen of the United States, who establishes to the satisfaction of the Secretary that he has been a bona fide resident of a foreign country or countries...
Page 695 - ... taxable year, amounts received from sources without the United States (except amounts paid by the United States or any agency thereof) if such amounts...
Page 686 - In the case of an individual who is a bona fide resident of Puerto Rico during the entire taxable year, income derived from sources within Puerto Rico...
Page 695 - ... a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Page 685 - Notwithstanding subsection (a), there shall be Included In gross Income all amounts received by such citizens or corporations within the United States, whether derived from sources within or without the United States. (c) Definition. For purposes of this section, the term "possession of the United States...
Page 685 - ... possession of the United States; and (2) If, in the case of such corporation, 50 per centum or more of its gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States...
Page 686 - States or any agency thereof); but such individual shall not be allowed as a deduction from his gross income any deductions (other than the deduction under section 151, relating to personal exemptions) properly allocable to or chargeable against amounts excluded from gross income under this paragraph.
Page 695 - States; but such Individual shall not be allowed as a deduction from his gross Income any deductions properly allocable to or chargeable against amounts excluded from, gross income under this subsection.

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