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

TAXATION

UNITED STATES
GOVERNMENT PRINTING OFFICE

WASHINGTON : 1967

JOINT COMMITTEE ON INTERNAL REVENUE TAXATION

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

SENATE ILBUR D. MILLS, Arkansas, Chairman RUSSELL B. LONG, Louisiana, Vice Chairman ECIL R. KING, California

GEORGE A. SMATHERS, Florida ALE BOGGS, Louisiana

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

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

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)

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