Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Results 1-5 of 85
Page xv
... act is set forth as part of the head- ing of the act in the Act Section Index . Legislative history in previous editions . - At the end of each Code section provision in this edition there is a reference table to the pages of related ...
... act is set forth as part of the head- ing of the act in the Act Section Index . Legislative history in previous editions . - At the end of each Code section provision in this edition there is a reference table to the pages of related ...
Page 1167
... section 121 amends subsections ( a ) and ( b ) of section 13 of the code ... Act of 1950. ( p . 70 ) Report - Ways and Means Com- The subsection as ... Sec . 13 ( a ) ( 2 ) Sec.
... section 121 amends subsections ( a ) and ( b ) of section 13 of the code ... Act of 1950. ( p . 70 ) Report - Ways and Means Com- The subsection as ... Sec . 13 ( a ) ( 2 ) Sec.
Page 1194
... Laws ( 1938-1861 ) as follows : ACT SECTION PAGE 1934 22 ( a ) 294 1932 22 ( a ) 422 1928 22 ( a ) 502 1926 1211 669 1212 672 1924 213 ( a ) 726 1921 213 ( a ) 816 1918 213 ( a ) 903 1916 1 ( b ) 954 4 960 1913 II ( B ) 987 1894 27 1016 ...
... Laws ( 1938-1861 ) as follows : ACT SECTION PAGE 1934 22 ( a ) 294 1932 22 ( a ) 422 1928 22 ( a ) 502 1926 1211 669 1212 672 1924 213 ( a ) 726 1921 213 ( a ) 816 1918 213 ( a ) 903 1916 1 ( b ) 954 4 960 1913 II ( B ) 987 1894 27 1016 ...
Page 1202
... Laws ( 1938-1861 ) as follows : ACT SECTION PAGE 1934 22 ( b ) ( 1 ) 294 1926 213 ( b ) ( 1 ) 593 1921 213 ( b ) ( 1 ) 817 1918 213 ( b ) ( 1 ) 905 1913 II ( B ) 987 ACT SECTION PAGE 1934 22 ( b ) ( 1 ) 294 1926 213 ( b ) ( 1 ) 593 1921 ...
... Laws ( 1938-1861 ) as follows : ACT SECTION PAGE 1934 22 ( b ) ( 1 ) 294 1926 213 ( b ) ( 1 ) 593 1921 213 ( b ) ( 1 ) 817 1918 213 ( b ) ( 1 ) 905 1913 II ( B ) 987 ACT SECTION PAGE 1934 22 ( b ) ( 1 ) 294 1926 213 ( b ) ( 1 ) 593 1921 ...
Page 1218
... Section. LEGISLATIVE HISTORY 1938-1861 ( 1 ) Set forth in Seidman's Legislative History of Federal Income Tax Laws ( 1938-1861 ) as follows : ACT SECTION PAGE 1926 213 ( b ) ( 3 ) 595 1921 213 ( b ) ( 3 ) 818 1916 4 960 1913 1894 II ( B ) ...
... Section. LEGISLATIVE HISTORY 1938-1861 ( 1 ) Set forth in Seidman's Legislative History of Federal Income Tax Laws ( 1938-1861 ) as follows : ACT SECTION PAGE 1926 213 ( b ) ( 3 ) 595 1921 213 ( b ) ( 3 ) 818 1916 4 960 1913 1894 II ( B ) ...
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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.