 | Administrative law - 1939 - 1522 pages
...amount of Indebtedness as of the close of the taxable year. (b) Taxable, years to which applicable. The amendment made by subsection (a) shall be applicable with respect to taxable years beginning after September 1, 1942. (c) Election with respect to prior taxable years.... | |
 | United States - Law - 1953 - 1744 pages
...amended by act Oct. 20, 1951, 2:07 pm, EST, ch. 521, title VI, 55 608. 609, 65 Stat. 567, provided that: "The amendment made by subsection (a) shall be applicable with respect to estates of decedents dying after February 10, 1939. The provisions of section 811 (c) of the Internal... | |
 | United States - 1944 - 1344 pages
...accordance with regulations approved by the President." (b) TAXABLE YEARS TO WHICH APPLICABLE. — The amendment made by subsection (a) shall be applicable with respect to taxable years beginning after December 31, 1942. SEC. 126. NONRECOGNITION OF LOSS OX CERTAIN RAILROAD... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 260 pages
...bears to the amount of the net income of the individual in which such dividends are included." (b) The amendment made by subsection (a) shall be applicable with respect to taxable years beginning after December 31, 1939. Mr. KILDAY. I, of course, am not as familiar with... | |
 | United States. Congress. House. Committee on Ways and Means - Newspaper vendors - 1947 - 48 pages
...enactment of this Act, and the amendment made to section 1426 (b) (15) of the Internal Revenue Code shall be applicable with respect to services performed after December 31, 1939. SBC. 2. (a) Section 1607 (c) (15) of the Internal Revenue Code, as amended, is hereby amended to read... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 262 pages
...bears to the amount of the net income of the individual in which such dividends are included." (b) The amendment made by subsection (a) shall be applicable with respect to taxable years beginning after December 31, 1039. 62326—47 10 Mr. KILDAY. I, of course, am not as... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...any time made a transfer, 18 Sec. 7 (b) and (c), Act of Oct. 25, 1949, read as follows : "Sec. 7 (b). The amendment made by subsection (a) shall be applicable with respect to estates of decedents dying after February 10. 1939. The provisions of section 811 (c) of the Internal... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1951 - 1546 pages
...subparagraph in order to make another the constructive owner of such stock." (b) EFFECTIVE DATE. — The amendment made by subsection (a) shall be applicable with respect to taxable years ending after April 30, 1951, but shall apply only with respect to sales or exchanges... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1536 pages
...of expiration of 1 year after the filing of a claim for credit or refund of such overpayment.' "(c) The amendment made by subsection (a) shall be applicable with respect to taxable years beginning after December 31, 1940. The amendment made by subsection (h) shall be applicable... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1969 - 1728 pages
...return under section 6012 for said taxable year with respect to unrelated business taxable income." (b) The amendment made by subsection (a) shall be applicable with respect to taxable years beginning after December 31, 1953, and ending after August 16, 1954. EXPLANATION An exempt... | |
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... (b) The amendment made by subsection (a) shall be applicable with respect to estates of decedents dying after February 10, 1039. 
