Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
From inside the book
Results 1-5 of 75
Page 1172
... 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 dividends paid credit for ...
... 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 dividends paid credit for ...
Page 1208
... respect to pension trusts if the trust device had been used instead of the employer purchasing the annuity contract , with respect to which the employer's contribution is deductible under section 23 ( p ) ( 1 ) ( B ) , or if an annuity ...
... respect to pension trusts if the trust device had been used instead of the employer purchasing the annuity contract , with respect to which the employer's contribution is deductible under section 23 ( p ) ( 1 ) ( B ) , or if an annuity ...
Page 1242
... respect to such indebtedness shall not be included in gross income and the amount of the deduction attributable to any unamortized discount ( computed as of the first day of the taxable year in which such discharge occurred ) with respect ...
... respect to such indebtedness shall not be included in gross income and the amount of the deduction attributable to any unamortized discount ( computed as of the first day of the taxable year in which such discharge occurred ) with respect ...
Page 1247
... respect to a tax , or pay a tax , within the time required by the law under which the tax is imposed , or to failure to file return with respect to a tax or pay a tax . [ SEC . 22. GROSS INCOME . ] [ ( b ) Exclusions from Gross Income ...
... respect to a tax , or pay a tax , within the time required by the law under which the tax is imposed , or to failure to file return with respect to a tax or pay a tax . [ SEC . 22. GROSS INCOME . ] [ ( b ) Exclusions from Gross Income ...
Page 1248
... respect to a bad debt , prior tax , or delinquency amount , means the amount , determined in accordance with regula- tions prescribed by the Commissioner with the approval of the Secre- tary , of the deductions or credits allowed , on ...
... respect to a bad debt , prior tax , or delinquency amount , means the amount , determined in accordance with regula- tions prescribed by the Commissioner with the approval of the Secre- tary , of the deductions or credits allowed , on ...
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.