The Internal Revenue Code of 1954: Hearings Before the Committee on Finance, United States Senate, Eighty-third Congress, Second Session, on H.R. 8300, an Act to Revise the Internal Revenue Laws of the United States, Parts 1-2 |
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adjusted allowed amended amount annuity apply assets basis beneficiary benefits capital gains CHAIRMAN contract contributed property corporation cost decedent deduction denatured alcohol depreciation distribution dividend tax dividends received double taxation effect election eliminate estate tax excess exchange exclusion existing law expenses Federal filing FOLSOM gain or loss gift tax Government gross income H.R. Sec imposed income tax income-tax individual insurance companies interest Internal Revenue Code Internal Revenue Service limited liquidation ment million nonparticipating stock operating option ordinary income paid participating stock partner partnership payments pension percent period permit preferred stock present law proposed purchase purposes qualify recommended redemption respect result retirement revision rule Secretary HUMPHREY section 359 section 923 securities Senator LONG share shareholders stockholders subchapter tax avoidance tax exempt tax-free taxable income taxpayer timber tion transaction treatment trust United United States dollars