Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
From inside the book
Results 1-5 of 79
Page 1177
... purposes of this paragraph , treasury stock shall not be con- sidered to be voting stock . 2 ( c ) Disallowance of Surtax Exemption and Minimum Excess Profits Credit . If any corporation transfers , on or after January 1 , 1951 , all or ...
... purposes of this paragraph , treasury stock shall not be con- sidered to be voting stock . 2 ( c ) Disallowance of Surtax Exemption and Minimum Excess Profits Credit . If any corporation transfers , on or after January 1 , 1951 , all or ...
Page 1213
... purposes of subpara- graphs ( A ) and ( B ) of this paragraph , where amounts are received by a surviving annuitant under a joint and survivor's annuity contract and the basis of such survivor annuitant's interest is determined under ...
... purposes of subpara- graphs ( A ) and ( B ) of this paragraph , where amounts are received by a surviving annuitant under a joint and survivor's annuity contract and the basis of such survivor annuitant's interest is determined under ...
Page 1214
... purposes of de- termining the taxable amounts of the annuity payments received by her . Thus , if a survivor annuitant is to re- ceive an annuity of x dollars annually , and if the value of such annuity would be required to be included ...
... purposes of de- termining the taxable amounts of the annuity payments received by her . Thus , if a survivor annuitant is to re- ceive an annuity of x dollars annually , and if the value of such annuity would be required to be included ...
Page 1225
... purposes " ( 49 Stat . 609 ; 38 U. S. C. 454a ) is hereby amended by adding at the end of the first sentence thereof : Pro- vided , That when the amounts of such benefits due or to become due to or on account of any beneficiary in any ...
... purposes " ( 49 Stat . 609 ; 38 U. S. C. 454a ) is hereby amended by adding at the end of the first sentence thereof : Pro- vided , That when the amounts of such benefits due or to become due to or on account of any beneficiary in any ...
Page 1248
... 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 for the prior ...
... 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 for the prior ...
Other editions - View all
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.