ils. Laws, statutes, otra

LEGISLATIVE HISTORY

OF THE

INTERNAL REVENUE CODE OF 1954

COVERING ALL CHANGES MADE IN THE CODE

FROM

THE DATE OF ITS ENACTMENT ON AUGUST 16, 1954,

TO

THE END OF THE FIRST SESSION OF THE

89TH CONGRESS IN 1965-

TOGETHER WITH

EFFECTIVE DATES AND APPLICABILITY

PERTINENT ANCILLARY PROVISIONS
EXPLANATORY AND HISTORICAL NOTES

TABLES AND APPENDIXES

AND

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

(90th Congress, 1st Session)

LAURENCE N. WOODWORTH, Chief of Staff
LINCOLN ARNOLD, Assistant Chief of Staff

For sale by the

Superintendent of Documents
U.S. Government Printing Office, Washington, D.C., 20402

Price $9.00 (Buckram)

1-5.

CONTENTS

Letter of transmittal.
Introduction
Amendments, repeals, ancillary provisions.
Tables...
Appendixes..

Page

V
VII

1
1205
1261

III

ERRATA

P. 61. line 2: "1962" instead of "1961".
P. 103, line 2: "1964" instead of “1958”.
P. 135, line 1: "217' instead of “214”.
P. 207. line 2: "1964" instead of "1960”.
P. 344, line 2: "1962" instead of "1964".
P. 503, line 2: "added” instead of “revised”.
P. 507, line 2: delete" (4), (5)—Continued".

n. 479, line 2: “(68A Stat. 485)” instead of “(68A Stat. 487)”.
P.718, line 2: "1955" instead of “1958".
P. 829, line 2: "1954" instead of “1959".
P. 842, line 1: insert “D III” after “SEC. 39”.
P. 866, line 2: "added" instead of "revised".
P. 940, Sec. 5701, under “(c)(1)” in column 1: "(date changed)" instead of

"(date change”.
P. 1054, line 2: "1954" instead of “1958”.

P. 703,

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

(90th Congress, 1st Session)

LAURENCE N. WOODWORTH, Chief of Staff
LINCOLN ARNOLD, Assistant Chief of Staff

1-51