Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page 1173
... allowed in com- puting corporation surtax net income . These additional credits , discussed below , are , in the case of a Western Hemisphere trade corporation , the credit provided in section 26 ( i ) , and in the case of a corporation ...
... allowed in com- puting corporation surtax net income . These additional credits , discussed below , are , in the case of a Western Hemisphere trade corporation , the credit provided in section 26 ( i ) , and in the case of a corporation ...
Page 1174
... allowed in addition to the above three credits . In the case of taxable years beginning be- fore July 1 , 1950 ( other than the calendar year 1950 ) , the definition under present law of corporation sur- tax net income is retained . ( p ...
... allowed in addition to the above three credits . In the case of taxable years beginning be- fore July 1 , 1950 ( other than the calendar year 1950 ) , the definition under present law of corporation sur- tax net income is retained . ( p ...
Page 1227
... allowed under section 23 ( x ) in any prior taxable year , amounts received " . Committee Reports LEGISLATIVE HISTORY 1938-1861 Set forth in Seidman's Legislative History of Federal Income Tax Laws ( 1938-1861 ) as follows : Section 22 ...
... allowed under section 23 ( x ) in any prior taxable year , amounts received " . Committee Reports LEGISLATIVE HISTORY 1938-1861 Set forth in Seidman's Legislative History of Federal Income Tax Laws ( 1938-1861 ) as follows : Section 22 ...
Page 1247
... allowed for a prior taxable year . ( B ) Definition of Prior Tax . - The term " prior tax " means a tax on account of which a deduction or credit was allowed for a prior taxable year ( C ) Definition of Delinquency Amount . - The term ...
... allowed for a prior taxable year . ( B ) Definition of Prior Tax . - The term " prior tax " means a tax on account of which a deduction or credit was allowed for a prior taxable year ( C ) Definition of Delinquency Amount . - The term ...
Page 1248
... allowed for the purposes of Chapter 1 shall be allowed for the purpose of such section or sub- chapter whether or not the bad debt , prior tax , or delinquency amount resulted in a reduction of the section 102 tax or Subchapter A tax ...
... allowed for the purposes of Chapter 1 shall be allowed for the purpose of such section or sub- chapter whether or not the bad debt , prior tax , or delinquency amount resulted in a reduction of the section 102 tax or Subchapter A tax ...
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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.