Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page 1171
... 1 Sec . 133 of the Act . Report - Conference Committee ( 77th Cong . , 2d . Sess . , H. Rept . 2586 ) .- Amendment No. 10 : This amendment provides that in computing the cor- poration surtax net income of a public utility , there shall ...
... 1 Sec . 133 of the Act . Report - Conference Committee ( 77th Cong . , 2d . Sess . , H. Rept . 2586 ) .- Amendment No. 10 : This amendment provides that in computing the cor- poration surtax net income of a public utility , there shall ...
Page 1175
... 1st Sess . , S. Rept . 673 ) .— Corporation surtax net income is de- fined as net income minus the credit for dividends received provided in section 26 ( b ) and thus includes interest on partially tax - exempt securities in the tax ...
... 1st Sess . , S. Rept . 673 ) .— Corporation surtax net income is de- fined as net income minus the credit for dividends received provided in section 26 ( b ) and thus includes interest on partially tax - exempt securities in the tax ...
Page 1192
... 1st Sess . , H. Rept . 390 ) .- Amendment No. 5 : The Senate amend- ment provides that the compensation of judges of courts of the United States who took office on or before June 6 , 1932 , shall be included in gross income for Federal ...
... 1st Sess . , H. Rept . 390 ) .- Amendment No. 5 : The Senate amend- ment provides that the compensation of judges of courts of the United States who took office on or before June 6 , 1932 , shall be included in gross income for Federal ...
Page 1193
... 1st Sess . ] [ SEC . 22. GROSS INCOME ] [ ( b ) Exclusions from Gross Income .- ** * ] ( 15 ) The value of any satisfaction derived by a manufacturer or producer from the making of gifts or contributions of articles of his manu- facture ...
... 1st Sess . ] [ SEC . 22. GROSS INCOME ] [ ( b ) Exclusions from Gross Income .- ** * ] ( 15 ) The value of any satisfaction derived by a manufacturer or producer from the making of gifts or contributions of articles of his manu- facture ...
Page 1195
... 1st Sess . , S. Rept . 781 ) .- This section , for which there is no corresponding provision in the House bill , amends section 22 ( b ) ( 1 ) of the code ( relating to exclusion of insurance proceeds from gross income ) to provide for ...
... 1st Sess . , S. Rept . 781 ) .- This section , for which there is no corresponding provision in the House bill , amends section 22 ( b ) ( 1 ) of the code ( relating to exclusion of insurance proceeds from gross income ) to provide for ...
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Common terms and phrases
1st Sess 2d Sess Act Hearings-Ways Additional Material adjusted gross income alimony amends section annuity apply bad debts basis bill amends bonds centum Commissioner Committee 77th Cong Committee 82d Cong Committee Reports Report-Senate Committee Reports Report-Ways compensation computing Congress Congressional Discussion 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
Popular passages
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.