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, Volumes 8-11 |
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Page 79
152 ( a ) 35 to read as follows : " ( 9 ) An individual ( other than an individual who
at any time during the taxable year was the spouse , determined without regard to
section 153 , of the taxpayer ) who , for the taxable year of the taxpayer , has as ...
152 ( a ) 35 to read as follows : " ( 9 ) An individual ( other than an individual who
at any time during the taxable year was the spouse , determined without regard to
section 153 , of the taxpayer ) who , for the taxable year of the taxpayer , has as ...
Page 127
213 — Continued ( a ) ( revised 1960 ) — Continued taxable year , not
compensated for by insurance or otherwise , for medical care of the taxpayer , his
spouse , or a dependent ( as defined in section 152 ) : " ( 1 ) If neither the
taxpayer nor his ...
213 — Continued ( a ) ( revised 1960 ) — Continued taxable year , not
compensated for by insurance or otherwise , for medical care of the taxpayer , his
spouse , or a dependent ( as defined in section 152 ) : " ( 1 ) If neither the
taxpayer nor his ...
Page 315
Except as otherwise provided in this subsection“ ( A ) all of the taxpayer ' s
operating mineral interests in a separate tract or parcel of land shall be combined
and treated as one property , and “ ( B ) the taxpayer may not combine an
operating ...
Except as otherwise provided in this subsection“ ( A ) all of the taxpayer ' s
operating mineral interests in a separate tract or parcel of land shall be combined
and treated as one property , and “ ( B ) the taxpayer may not combine an
operating ...
Page 323
( B ) PROPERTY . — The term ' property ' has the same meaning as is applicable
, under section 614 of the Internal Revenue Code of 1954 , to the taxpayer for the
first taxable year beginning after December 31 , 1963 . ” SEC . 615 .
( B ) PROPERTY . — The term ' property ' has the same meaning as is applicable
, under section 614 of the Internal Revenue Code of 1954 , to the taxpayer for the
first taxable year beginning after December 31 , 1963 . ” SEC . 615 .
Page 407
In the case of any taxpayer who does not elect the limitation provided by
paragraph ( 2 ) , the amount of the credit in respect of the tax paid or accrued to
any foreign country or possession of the United States shall not exceed the same
...
In the case of any taxpayer who does not elect the limitation provided by
paragraph ( 2 ) , the amount of the credit in respect of the tax paid or accrued to
any foreign country or possession of the United States shall not exceed the same
...
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Common terms and phrases
78 Stat added adjusted allowed amended by P.L. Amended Sec amount Applicability attributable basis beginning after December calendar capital certificate Chapter computed considered Continued contract contributions corporation date of enactment December 31 deduction definition delegate determined distribution dividends Effective Date election employee end thereof ending exceed excess exempt extent filed follows 68A Stat foreign gain gross income individual inserting in lieu interest Internal Revenue Code investment January July June lieu thereof limitation loss means month operating organization originally read paid paragraph payment percent performed period person preceding prescribed prior read as follows reason received referred regulations relating Repealed respect revised rules Secretary Security sentence Sept sold striking Subchapter subparagraph subsection tax imposed taxable income Taxable years beginning taxable years ending taxpayer term tion trade treated trust United
Popular passages
Page 566 - ... (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Page 127 - medical care" means amounts paid — (A) For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential to medical care referred to in subparagraph (A).
Page 518 - The performance of service by a duly ordained, commissioned, or licensed minister of a church In the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 80 - Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or Is not taking title or In which he has no equity.
Page 411 - Secretary or his delegate that he has been a bona fide resident of a foreign country or countries for an uninterrupted period which Includes an entire taxable year, amounts received from sources without the United States (except amounts paid by the United States or any agency thereof) if such amounts...
Page 183 - If an exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.
Page 567 - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death. Except in the case of transfers made after June 22, 1936, no interest of the decedent of which he has made a transfer shall be included in the gross estate under paragraph (1) unless it is includible under this paragraph.
Page 602 - Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order...
Page 394 - ... engaged in trade or business within the United States, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, a tax of 30...
Page 416 - States— (1) If 80 per centum or more of the gross income of such citizen or domestic corporation (computed without the benefit of this section) for the three-year period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States...
Bibliographic information
| Title | 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 ..., Volumes 8-11 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, United States. Congress. Joint Committee on Internal Revenue Taxation |
| Authors | Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation |
| Publisher | U.S. Government Printing Office, 1967 |
| Length | 1374 pages |
| Export Citation | BiBTeX EndNote RefMan |