Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page 1168
... preferred stock provided in section 26 ( h ) ; and ( C ) in the ease of a western hemisphere trade eorporation , the eredit provided in section 26 ( i ) . ( A ) Calendar year 1950 and taxable years beginning after June 30 , 1950. - In ...
... preferred stock provided in section 26 ( h ) ; and ( C ) in the ease of a western hemisphere trade eorporation , the eredit provided in section 26 ( i ) . ( A ) Calendar year 1950 and taxable years beginning after June 30 , 1950. - In ...
Page 1169
... preferred stock , and in the case of a Western Hemisphere corporation , the credit provided in sec- tion 26 ( i ) ( which credit is discussed below ) ( p . 105 ) . 1 Sec . 121 ( a ) of the Act . Report - Senate Finance Committee ( 81st ...
... preferred stock , and in the case of a Western Hemisphere corporation , the credit provided in sec- tion 26 ( i ) ( which credit is discussed below ) ( p . 105 ) . 1 Sec . 121 ( a ) of the Act . Report - Senate Finance Committee ( 81st ...
Page 1171
... preferred stock provided by Amendment No. 92 , 1 and also that dividends received on preferred stock of a public utility shall be disregarded in computing the credit for dividends received . The House re- cedes *** . ( p . 35 ) 1 ...
... preferred stock provided by Amendment No. 92 , 1 and also that dividends received on preferred stock of a public utility shall be disregarded in computing the credit for dividends received . The House re- cedes *** . ( p . 35 ) 1 ...
Page 1172
... preferred stock dividends . The pro- vision of your committee's bill 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 ...
... preferred stock dividends . The pro- vision of your committee's bill 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 ...
Page 1173
... preferred stock provided in section 26 ( h ) ; ( 3 ) in the ease of a western hemisphere trade corporation , the eredit provided in section 26 ( i ) ; ( 4 ) the credit provided in section 26 ( j ) , relating to interest on certain ...
... preferred stock provided in section 26 ( h ) ; ( 3 ) in the ease of a western hemisphere trade corporation , the eredit provided in section 26 ( i ) ; ( 4 ) the credit provided in section 26 ( j ) , relating to interest on certain ...
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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.