Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page 1169
... section 2181 amends section 13 ( a ) ( 2 ) , relating to the definition of normal tax net income , to provide the following additional credits : In the case of a public utility , the credit provided in section 26 ( h ) for dividends ...
... section 2181 amends section 13 ( a ) ( 2 ) , relating to the definition of normal tax net income , to provide the following additional credits : In the case of a public utility , the credit provided in section 26 ( h ) for dividends ...
Page 1172
... amends section 15 ( a ) with respect to taxable years beginning before April 1 , 1951 , to make the intercorporate dividends - re- ceived credit available in the case of dividends on preferred stock of public utilities if the special ...
... amends section 15 ( a ) with respect to taxable years beginning before April 1 , 1951 , to make the intercorporate dividends - re- ceived credit available in the case of dividends on preferred stock of public utilities if the special ...
Page 1173
... section 26 ( b ) ; ( 2 ) in the ease of a publie utility , the eredit for dividends paid on its preferred stock ... amends section 15 , relating to surtax on corporations . Under section 15 ( a ) , as amended , credits in addition to ...
... section 26 ( b ) ; ( 2 ) in the ease of a publie utility , the eredit for dividends paid on its preferred stock ... amends section 15 , relating to surtax on corporations . Under section 15 ( a ) , as amended , credits in addition to ...
Page 1175
... section 26 ( h ) . Therefore , your committee's bill ( sec . 103 ) amends section 15 ( a ) so as to make the credit for intercorporate dividends available in the case of divi- dends on preferred stock if no credit has been received by ...
... section 26 ( h ) . Therefore , your committee's bill ( sec . 103 ) amends section 15 ( a ) so as to make the credit for intercorporate dividends available in the case of divi- dends on preferred stock if no credit has been received by ...
Page 1195
... Section 22 ( b ) ( 1 ) of the code excludes from gross income amounts received under a life - insurance contract ... amends section 22 ( b ) ( 1 ) of the code ( relating to exclusion of insurance proceeds from gross income ) to provide ...
... Section 22 ( b ) ( 1 ) of the code excludes from gross income amounts received under a life - insurance contract ... amends section 22 ( b ) ( 1 ) of the code ( relating to exclusion of insurance proceeds from gross income ) to provide ...
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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.