Page images
PDF
EPUB
[blocks in formation]

TABLE IV

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.

[blocks in formation]

83-287(c. 512)

8/15/53

H.R. 6426

894.

685

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".

67: 615

[graphic]

EIGHTY-THIRD CONGRESS, SECOND SESSION

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

[merged small][graphic][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small][merged small][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][merged small][subsumed][subsumed][subsumed][merged small][subsumed][subsumed][ocr errors][ocr errors][ocr errors][merged small][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][ocr errors][subsumed][subsumed][subsumed]

84 1

1/20/55 II. R.

2369

To amend section 7237 of the Internal Revenue Code of 1954.

[merged small][ocr errors]

Table IV-Continued

[blocks in formation]

EIGHTY-FOURTH CONGRESS, FIRST SESSION (Jan. 6, 1955, to Aug. 2, 1955)

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

To adjust the salaries of judges of United States courts, United States attorneys, Members of Congress, and for other purposes.

69:9

69: 14

69: 134

(c. 143)
84-196.
(c. 438)

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.

8/1/55 H.R. 6059 934.

862.

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."

69: 413

84-216__

8/ 3/55

H.R. 4904

450.

582.

1188.

To extend the Renegotiation Act of 1951 for two years..

69: 447

[blocks in formation]

To extend the retirement income tax credit to members of
the Armed Forces.

69: 591

[blocks in formation]

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.

[blocks in formation]
[blocks in formation]

69: 607

[blocks in formation]

To amend the Internal Revenue Code of 1954 to provide
for a maximum manufacturers' excise tax on the leases
of certain automobile utility trailers.

69: 613

[blocks in formation]

To amend the Internal Revenue Codes so as to provide a
personal exemption with respect to certain dependents in
the Republic of the Philippines.

[blocks in formation]

To amend section 3401 of the Internal Revenue Code of 1954. 69: 616

To provide that the tax on admissions shall not apply to
certain athletic events held for the benefit of the United
States Olympic Association.

[merged small][merged small][merged small][graphic]

EIGHTY-FOURTH CONGRESS, FIRST SESSION-Continued

Table IV-Continued

[blocks in formation]
[blocks in formation]

Statutes
at Large

To amend the Internal Revenue Code of 1954 with respect 69: 676
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.

69: 684

69: 685

69: 688

69: 689

69: 693

69: 709

[blocks in formation]
[graphic]
[graphic]
« PreviousContinue »