Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Results 1-5 of 77
Page xiii
... subparagraph , as the case may be ) which , from the nature of the legislative history , lends itself to individual treatment . In most instances , this has meant the paragraph . A section as a whole has been considered the unit for ...
... subparagraph , as the case may be ) which , from the nature of the legislative history , lends itself to individual treatment . In most instances , this has meant the paragraph . A section as a whole has been considered the unit for ...
Page 1176
... subparagraph- ( i ) an individual shall be considered as owning substantially the same proportion of the voting power in any two corporations if , and only if , he could own the same proportion of the voting power in each by increasing ...
... subparagraph- ( i ) an individual shall be considered as owning substantially the same proportion of the voting power in any two corporations if , and only if , he could own the same proportion of the voting power in each by increasing ...
Page 1177
... subparagraph ( B ) includes a common parent corporation included in a group described in sub- paragraph ( A ) , then each member of the group described in sub- paragraph ( A ) of which the common parent corporation is a mem- ber shall ...
... subparagraph ( B ) includes a common parent corporation included in a group described in sub- paragraph ( A ) , then each member of the group described in sub- paragraph ( A ) of which the common parent corporation is a mem- ber shall ...
Page 1179
... subparagraph ( A ) ( i ) of paragraph ( 3 ) a corporation is declared to be a member of a controlled group if 95 percent of the voting power of all classes of its stock is held by an- other corporation in the chain which is connected ...
... subparagraph ( A ) ( i ) of paragraph ( 3 ) a corporation is declared to be a member of a controlled group if 95 percent of the voting power of all classes of its stock is held by an- other corporation in the chain which is connected ...
Page 1180
... subparagraph ( A ) of paragraph ( 3 ) are in many ways simi- lar to those which describe an affiliated group of corporations for the purpose of filing consolidated returns under the provisions of section 141 of the code . Subparagraph ...
... subparagraph ( A ) of paragraph ( 3 ) are in many ways simi- lar to those which describe an affiliated group of corporations for the purpose of filing consolidated returns under the provisions of section 141 of the code . Subparagraph ...
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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.