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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Page 162
... Act to Revise the Internal Revenue Laws of the United States United States ... section 26 ( b ) with respect to dividends on such stock . This benefit is ... 923 ( d ) ( 2 ) and 951 ( c ) ( 4 ) ) , be amended to continue the present ...
... Act to Revise the Internal Revenue Laws of the United States United States ... section 26 ( b ) with respect to dividends on such stock . This benefit is ... 923 ( d ) ( 2 ) and 951 ( c ) ( 4 ) ) , be amended to continue the present ...
Page 163
... Section 923 ( d ) ( 2 ) ' which denies to such insurance companies the credit provided in section 37 with respect to business income from foreign sources ; 4. Section 951 ( c ) ( 4 ) which denies to such insurance companies the right to ...
... Section 923 ( d ) ( 2 ) ' which denies to such insurance companies the credit provided in section 37 with respect to business income from foreign sources ; 4. Section 951 ( c ) ( 4 ) which denies to such insurance companies the right to ...
Page 164
... section 831 of H. R. 8300 . It is also respectfully requested that section 923 be amended by eliminating the denial to capital stock insurance companies of the credit provided in section 37 with respect to business income from foreign ...
... section 831 of H. R. 8300 . It is also respectfully requested that section 923 be amended by eliminating the denial to capital stock insurance companies of the credit provided in section 37 with respect to business income from foreign ...
Page 250
... section 336 ( c ) , p . 81 , of the new bill that a plan under that section is to be considered adopted when a resolution ... 923 of H. R. 8300 which provides for a credit against tax equal to 14 percent of certain types of income earned ...
... section 336 ( c ) , p . 81 , of the new bill that a plan under that section is to be considered adopted when a resolution ... 923 of H. R. 8300 which provides for a credit against tax equal to 14 percent of certain types of income earned ...
Page 251
... act . Here the following language is found : " The recital in section 923 of ' factory , mine , oil or gas well , public utility facility , or retail establishment ' is not meant to be exhaustive . ' Other like place of business ' may ...
... act . Here the following language is found : " The recital in section 923 of ' factory , mine , oil or gas well , public utility facility , or retail establishment ' is not meant to be exhaustive . ' Other like place of business ' may ...
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Common terms and phrases
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