Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page vi
... prior acts . If , therefore , our search stops with the present Code , we erroneously conclude that Congress never did explain what it intended by the expense deduction . Another bad omission in the ordinary examination into legislative ...
... prior acts . If , therefore , our search stops with the present Code , we erroneously conclude that Congress never did explain what it intended by the expense deduction . Another bad omission in the ordinary examination into legislative ...
Page xii
... prior and subsequent acts . - It is at all times necessary to review the legislative history of corresponding provisions in both prior and subsequent acts for the light they may cast on the provision of the particular act under ...
... prior and subsequent acts . - It is at all times necessary to review the legislative history of corresponding provisions in both prior and subsequent acts for the light they may cast on the provision of the particular act under ...
Page 1204
... prior to January 1 , 1948 , under such contract or prior to the date on which the first annuity payment under such contract is receivable , whichever is later , and excluded from gross income ; and , in the case of an annuity contract ...
... prior to January 1 , 1948 , under such contract or prior to the date on which the first annuity payment under such contract is receivable , whichever is later , and excluded from gross income ; and , in the case of an annuity contract ...
Page 1222
... prior to the effective date of this Act , contracted to issue at a future date , shall when issued bear such tax - exemption privileges as were , at the time of such contract , pro- vided in the law authorizing their issuance . For the ...
... prior to the effective date of this Act , contracted to issue at a future date , shall when issued bear such tax - exemption privileges as were , at the time of such contract , pro- vided in the law authorizing their issuance . For the ...
Page 1227
... 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 ( b ) ( 5 ) ( relating to exclusion ...
... 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 ( b ) ( 5 ) ( relating to exclusion ...
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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.