7.

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
A CUMULATIVE SUPPLEMENT

PREPARED FOR

THE JOINT COMMITTEE ON INTERNAL REVENUE

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

(90th Congress, 1st Session)

HOUSE OF REPRESENTATIVES

ILBUR D. MILLS, Arkansas, Chairman
ECIL R. KING, California
ALE BOGGS, Louisiana
HN W. BYRNES, Wisconsin
HOMAS B. CURTIS, Missouri

SENATE
RUSSELL B. LONG, Louisiana, Vice Chairman
GEORGE A. SMATHERS, Florida
CLINTON P. ANDERSON, New Mexico
JOHN J. WILLIAMS, Delaware
FRANK CARLSON, Kansas

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)

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”.
P. 703, n. 479, line 2: "(68 A 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".

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

(90th Congress, 1st Session)
HOUSE OF REPRESENTATIVES

SENATE
WILBUR D. MILLS, Arkansas, Chairman RUSSELL B. LONG, Louisiana, Vice Chairman
CECIL R. KING, California

GEORGE A. SMATHERS, Florida
HALE BOGGS, Louisiana

CLINTON P. ANDERSON, New Mexico
JOHN W. BYRNES, Wisconsin

JOHN J. WILLIAMS, Delaware
THOMAS B. CURTIS, Missouri

FRANK CARLSON, Kansas

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