parison of the laws in effect during these respective years, both before and after amendment. Retroactive amendments are shown in italics and underlined italics, except in a few instances where a section has been amended so many times that there are not sufficient kinds of type available to indicate the different amendments. In such cases, it was necessary to carry some of the amendments in footnotes. Deleted language is shown in stricken through type. At the end of each amended section, there is a note explaining the amendment, when it became effective, etc. In the first part of the volume, there is an Index of the Sections of the Internal Revenue Code amended since February 10, 1939. This index also shows the sections of the amendatory acts and the taxable years to which the amendments are applicable or the effective dates thereof, as the case may be. In the back of the book, a subject Index to the Code will be found. The extra column on the right side of the odd pages, which is headed, "Taxable Years Beginning before 1939," has been used as a cross reference to the Eighth Edition. In this column, the page of the former edition giving corresponding sections of the income tax provisions of the Revenue Acts of 1926 to 1938 and the estate tax provisions of the Revenue Acts of 1916 to 1938 will be found. Amendments of the Revenue Act of 1938 and former revenue acts are also shown in this column or in the footnotes. Owners of the Eighth Edition and the present edition, therefore, will be able to trace the history of the income tax law from 1926 to the present time-a period of eighteen years, and the history of the estate tax law from 1916 to the present time a period of twenty-seven years. This should be an advantage, especially in connection with excess-profits tax cases, which involve the Revenue Acts of 1936 and 1938, in establishing the base period net income. Part IV of the present edition includes the sections of the Internal Revenue Code pertaining to The Tax Court of the United States, certain minor taxes, and administrative provisions. The author desires to renew his thanks to the many users of the previous editions for their encouragement and their suggestions for improvements since the First Edition was published in January, 1922. WALTER E. BARTON Attorney and Counsellor at Law Washington, D. C. Washington, D. C. |