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PREFACE

This document includes the text of those provisions of the Internal Revenue Code, in effect on January 1, 1946, which govern individual income tax liability for taxable years beginning in 1946 or later.

Sections and parts thereof which do not relate to individual income taxes for years beginning in 1946 or later 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. Such of the omitted sections or subdivisions thereof as are referred to in the retained text are printed in Appendix I.

In general, provisions outside the code, where expressly referred to or clearly in point, are printed in footnotes. Numbered footnotes and bracketed matter are editorial; other matter is taken from the statutes.

The code as originally enacted is contained in volume 53, part 1, of the Statutes at Large, and the amendments reflected in the text of this document are tabulated in Appendix III hereof.

The text is the text of the statutes, unchanged except to harmonize typography, punctuation, or spelling; sixteen other changes, not strictly clerical in character, are explained in footnotes.

LYNN L. STRATTON.

WALTER H. MCCLENON.

358ST

005

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