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Supt. of sur
CONGRESS OF THE UNITED STATES,
Washington, April 4, 1949. Hon. ROBERT L. DOUGHTON,
Chairman, Joint Committee on Internal Revenue Taxation. DEAR MR. DOUGHTON: The second edition of "Excise Tax Provisions of the Internal Revenue Code” is submitted herewith. The first edition has become to some extent obsolete by reason of amendments made in 1947 and 1948. Respectfully yours,
Colin F. STAM,
Chief of Staff
This document includes the text of the provisions of the Internal Revenue Code applicable to excise taxes (other than those relating to estates, gifts, and transfers to avoid income tax) for which liability may arise after March 31, 1949. No account is taken herein of bills pending in the Senate or the House of Representatives on March 31, 1949; e. g., H. R. 2023, which was passed by the House April 1, and which if enacted will strike out practically all the provisions included in this document which relate to oleomargarine.
Sections and parts of sections which do not relate to excise taxes in force after March 31, 1949, are not included. The omission of an entire section or an integral part (designated by letter or number) is not typographically indicated; lesser omissions are indicated by asterisks.
Numbered footnotes and bracketed matter are editorial; other matter in small type is taken from the code.
The code as originally enacted is contained in volume 53, part 1, of the Statutes at Large; the amendments reflected in the text of this document are cited in a table beginning on page 433.
The text is the text of the code, unchanged except that typography, spelling, and punctuation have been harmonized, and that a few obviously needed changes of wording have been made and in each case explained by a footnote.
Grateful acknowledgement is made of many helpful suggestions from the office of the Commissioner of Internal Revenue.
WALTER H. McCLENON.