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Table III—Continued

Public Law

Section

Statutes at Large

88–52 3(b)(2)
87-508 3(b).

88-52 3(b) (2)
83-729 5.
87-456 303(c)
87-456 303(c)
85-453 3.
87-834 26
87-870 1.-
85-866
85-866 98
85-866 83(a) (2).

77: 73.
76: 114.
77: 73.
68: 1002-1003.
76: 78.
76: 78.
72: 184.
76: 1067.
76: 1159, 1160.
72: 1664.
72: 1673.
72: 1663–1664.

83(b)

TABLE IV-AMENDATORY STATUTES

A descriptive list of Public Laws enacted since August 16, 1954, which have amended or otherwise affected the Internal Revenue
Code of 1939 and the Internal Reveune Code of 1954. Also included in the table are the 1954 Code itself and three Public Laws
of the 83d Congress relating to internal revenue which preceded such Code, namely, the Technical Changes Act of 1953, the
Excise Tax Reduction Act of 1954, and the Employment Security Administrative Financing Act of 1954.

Statutes are listed according to their public law numbers for each Congress and are grouped under the respective Sessions
thereof in which they were enacted. Chapter numbers, shown parenthetically for the 83d and 84th Congresses, were discontinued
by the 85th Congress.

Unless otherwise indicated, House Reports are by the Committee on Ways and Means, and Senate Reports are by the Committee
on Finance. Conference Reports are published as Reports of the House of Representatives. In many instances, as indicated in
the table, where a Public Law was enacted in the second Session of a given Congress, the bill was introduced and a Committee
Report thereon was made in the first Session of that Congress.

The progress of bills in the House and in the Senate can be traced and the debates thereon can be located by reference to the
Congressional Record Index for the respective Congresses in which they were enacted into law. Beginning with the 88th
Congress the Committee Report numbers for each bill enacted into law and the appropriate references to the Congressional
Record are given in a “LEGISLATIVE HISTORY” note at the end of each slip law.

TABLE IV

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Conference

Report

Title (with popular name or short title)

Statutes
at Large

Public
Law

Date ap

Bill No.

House
Report

Senate
Report

proved

8/15/53

H.R. 6426

894.

83–287.. (c. 512)

685.

67: 615

To amend the Internal Revenue Code to extend the time

during which certain provisions relating to income and estate taxes shall apply, and for other purposes.

Short Title: "Technical Changes Act of 1953”. EIGHTY-THIRD CONGRESS, SECOND SESSION

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(House: Jan. 6 to Aug. 20, 1954; Senate: Jan. 6 to Dec. 2, 1954)

Bill No.

House
Report

Senate
Report

Conference

Report

Title (with popular name or short title)

Statutes at Large

H.R. 8224

1307

1085.

1446.

68: 37

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H.R. 5173

1621.

68: 668

427.
(1st sess.)

H.R. 8300

1337

1662

2543.

68A: 1,ff.

S.

3447

2741.

68:1001

To reduce excise taxes, and for other purposes.

Short Title: "Excise Tax Reduction Act of 1954
To provide that the excess of collections from the Federal

unemployment tax over employment security administra-
tive expenses shall be used to establish and maintain a
$200,000,000 reserve in the Federal unemployment ac-
count which will be available for advances to the States,
to provide that the remainder of such excess shall be re-
turned to the States, and for other purposes.
Short Tille: "Employment Security Administrative

Financing Act of 1954".
To revise the internal revenue laws of the United States.

Popular Name: Internal: Revenue Code of 1954".
To amend the Internal Revenue Code to permit the filling

of oral prescriptions for certain drugs, and for other pur

poses.
To amend the Railroad Retirement Act, the Railroad Re-

tirement Tax Act, and the Railroad Unemployment

Insurance Act.
To amend the Social Security Act and the Internal Revenue

Code so as to extend coverage under the old-age and sur-
vivors insurance program, increase the benefits payable
thereunder, preserve the insurance rights of disabled in-
dividuals, and increase the amount of earnings permitted
without loss of benefits, and for other purposes.

Short Title: "Social Security Amendments of 1954."
To extend and amend the Renegotiation Act of 1951.
To extend and improve the unemployment compensation

Table IV-Continued

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Public
Law

Date ap

proved

83-324.-

3/31/54

(c. 126)

83-567--

8/ 5/54

(c. 657)

8/16/54

83-591...
(c. 736)
83-729.
(c. 1147)

8/31/54

83-746..
(c. 1164)

8/31/54

83-761.
(c. 1206)

9/ 1/54

9/ 1/54

83-764.1.
(c. 1200)
83-767.
(c. 1212)

9/ 1/54

1794---471

and impre | ' program.

UVUTITvunia UONGRESS, FIRST SESSION

(Jan. 6, 1955, to Aug. 2, 1955)

1/20/55 | H.R. 2369

To amend section 7237 of the Internal Revenue Code of 1954. 69:3

3/ 2/55 H.R. 3828

93

79.

69:9

81

H.R. 4259

69.

36.

305 (S.)

69: 14

6/15/55 | H.R. 4725

293.

272.

69: 134

To adjust the salaries of judges of United States courts,

United States attorneys, Members of Congress, and for

other purposes.
To provide a one-year extension of the existing corporate
normal-tax rate and of certain excise-tax rates.

Short title: "Tax Rate Extension Act of 1955”.
To repeal sections 452 and 462 of the Internal Revenue

Code of 1954.
Relating to revisions of the executive agreement concerning

trade and related matters entered into by the President
of the United States and the President of the Philippines
on July 4, 1946.
Short title: "Philippine Trade Agreement Revision Act

of 1955."
To extend the Renegotiation Act of 1951 for two years.-

8/ 1/55 H.R. 6059

934.

862.

69: 413

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To extend the retirement income tax credit to members of

the Armed Forces.
To extend the period during which claims for floor stocks

refunds may be filed with respect to certain manufac-
turers' excise taxes which were reduced by the Excise

Reduction Act of 1954.
To amend the Internal Revenue Code..

1145.

69: 594

542

1289.

1143.

69: 605

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To amend the Internal Revenue Code of 1954 to provide 69: 613

for a maximum manufacturers' excise tax on the leases

of certain automobile utility trailers.
To amend section 3401 of the Internal Revenue Code of 1954. 69: 616

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84-1.
(c. 1)
84-9
(c. 9)

84-18
(c. 18)

3/30/55

84-74.
(c. 143)
84-196.-
(c. 138)

8/ 3/55

84-216..
(c. 499)
84-299.-
(c. 659)
84-303.
(c. 663)

8/ 9/55

H.R.

8/ 9/55

8/9/55

H.R.

84-306_-
(c. 666)
84-310---
(c. 670)
84-317..
(c. 677)

8/ 9/55

8/ 9/55

8/ 9/55

84–321.
(c. 681)
84–333.
(c. 693)

8/ 9/55

84-354. (c. 792)

8/11/55

H.R. 7095

1496.

1264

To amend the Internal Revenue Codes so as to provide a

personal exemption with respect to certain dependents in

the Republic of the Philippines.
To provide that the tax on admissions shall not apply to

certain athletic events held for the benefit of the United
States Olympic Association.

69: 675

1 Committee on Interstate and Foreign Commerce. 2 Committee on Labor and Public Welfare.

3 Committee on Judiciary.

EIGHTY-FOURTH CONGRESS, FIRST SESSION—Continued

(Jan. 6, 1955, to Aug. 2, 1955)

House
Report

Senate
Report

Conference

Report

Title (with popular name or short title)

Statutes
at Large

H.R. 4581

1490.

1260.

69: 676

H.R. 7018

1347

1247

69: 684

H.R. 5249

1491.

1262

69: 685

H.R. 7300

1357

1249

69: 688

H.R. 7024

1308

1162

69: 689

To amend the Internal Revenue Code of 1954 with respect

to the tax on cutting oils.
To authorize subpenas in connection with the enforcement

of the narcotic laws, and for other purposes.
To amend the Internal Revenue Code of 1954 to provide for

refund or credit of internal revenue taxes and customs
duties paid on distilled spirits and wines lost, rendered
unmarketable, or condemned by health authorities as a

result of the hurricanes of 1954.
To amend the Internal Revenue Code of 1954 with respect

to the tax treatment of income received from patent

infringement suits. To remove the manufacturers' excise tax from the sales of

certain component parts for use in other manufactured
articles, to confine to entertainment-type equipment the
tax on radio and television apparatus, and for other

purposes.
To amend section 223 of the Revenue Act of 1950, relating

to the use of corporation property by a shareholder.
To repeal the manufacturers excise tax on motorcycles ---
To amend the Railroad Retirement Act of 1937, as amended,

and the Railroad Unemployment Insurance Act.
To amend section 112(n)(8) of the Internal Revenue Code

of 1939, relating to the suspension of certain periods of
limitation while the taxpayer is on extended active duty
with the Armed Forces, and to amend the Internal
Revenue Code of 1954 with respect to tax treatment where
the taxpayer recovers amounts held by another under

claim of right.
To amend section 1233 and section 542(a) (2) of the Internal

Revenue Code of 1954.

Table IV-Continued

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Public
Law

Date ap

Bill No.

proved

8/11/55

84-355.
(c. 793)
84-362..
(c. 800)
84-363-
(c. 801)

8/11/55

8/11/55

84-366--
(c. 804)

8'11/55

84-367.
(c. 805)

8/11/55

8/11/55

8/12/55

84-370.
(c. 808)
84-379.-
(c. 865)
84383
(c. 869)
84 384..
(c. 870)

8/12/55

8/12/55

H.R.

84-385. (c. 871)

8/12/55

H.R. 6263

1345.

1255.

69: 717

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