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1st Sess 2d Sess Act Hearings—Ways ACT SECTION adjusted gross income alimony allowed amends section annuity apply bad debts basis bill amends bonds Commissioner Committee 77th Cong Committee 82d Cong Committee Hearings Hearings—Ways Committee Reports Report—Senate Committee Reports Report—Ways compensation computing cooperative corporation December 31 Discussion—Senate Cong E. C. Alvord earnings election employee excess profits tax exemption existing law expenditures expenses Federal Income Tax Finance Committee 77th Hearings Confidential)—Senate Hearings—Senate Finance Commit Hearings—Ways and Means History of Federal House bill included Income Tax Laws indebtedness Internal Revenue Code inventory liquidation ment mittee mutual savings banks nance Committee.—Explanation net income paid or incurred paragraph payments percent period preferred stock prior purposes reorganization Report—Conference Committee Report—Senate Finance Committee Report—Ways and Means Reports Report—Senate Finance Rept reserve respect Revenue Act section 22 Seidman's Legislative History Senator shareholders subparagraph surtax taxable years beginning taxpayer tion trade or business trust
Page 1242 - USC 205 (m)). namely, any common carrier by railroad engaged in the transportation of persons or property in interstate commerce, except a street, a suburban, or interurban electric railway which is not operated as a part of a general railroad system of transportation...
Page 1208 - If the employee's rights under the contract are nonforfeitable except for failure to pay future premiums, the amount contributed by the employer for such annuity contract on or after such rights become nonforfeitable shall be included In the Income of the employee in the year in which the amount is contributed...
Page 1196 - Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included in gross income); (2) ANNUITIES, ETC.