 That (a) subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1954 (relating to credits against tax) is amended by renumbering section 40 as 41, and by inserting after section 39 the following new section : "SEC.  State and Local Fiscal Assistance Act of 1972: hearings before a ... - Page 522by United States. Congress. House. Committee on Government Operations. Intergovernmental Relations and Human Resources Subcommittee - 1980Full view - About this book
 | United States - Law - 1988 - 1290 pages
...Internal Revenue Code of 1954 [now 1986] (or as private activity bonds for purposes of section 103 and part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by title XII! of this Act [sections 1301 to 1318 of Pub. L. 99-514]) by reason... | |
 | Administrative law - 2004 - 636 pages
...the Lifetime Learning Credit (as described in §1.25A-4). Por limitations on the credits allowed by subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code, see section 26. (b) Coordination of Hope Scholarship Credit and Lifetime Learning Credit —... | |
 | Administrative law - 2001 - 836 pages
...trusts) which exceeds the tax imposed by subtitle A of the Code (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1 of the Code, other than the credits allowable under sections 31, 39, and 43) for such year. (b) An amount... | |
 | Administrative law - 2000 - 816 pages
...trusts) which exceeds the tax imposed by subtitle A of the Code (reduced by the credits allowable under subpart A of part IV of subchapter A of chapter 1 of the Code, other than the credits allowable under sections 31, 39, and 43) for such year. (b) An amount... | |
 | Administrative law - 1998 - 646 pages
...paragraph (a) of this section is not to be reduced or offset by any credits against tax provided by part IV of subchapter A of chapter 1 of the Internal Revenue Code other than the credit provided by section 31(c) for amounts withheld under section 3406 (back-up... | |
 | Administrative law - 1998 - 646 pages
...under paragraph (a) of this section may not be reduced or offset by any credits against tax provided by part IV of subchapter A of chapter 1 of the Internal Revenue Code. (i) [Reserved] (j) Taxable year and accounting method. The taxable year of a qualified settlement... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 888 pages
...Conforming amendments. — Subsection (d) of section 201 of the bill amends the table of sections for subpart A of part IV of subchapter A of chapter 1 of the code by striking out the reference to section 34, and amends sections 35, 37, 46, 584, 702, 854, 857,... | |
 | United States. Congress. Senate. Committee on Finance - 1955 - 148 pages
...inserting in lieu thereof "April 1, 1956". SEC. 4. ALLOWANCE OF $20 CREDIT FOR EACH PERSONAL EXEMPTION. Part IV of subchapter A of chapter 1 of the Internal...Code of 1954 (relating to credits against tax) is hereby amended by renumbering section 38 as section 39 and by inserting after section 37 the following... | |
 | United States. Congress. Senate. Committee on Rules and Administration - 1958 - 164 pages
...disallowance of credit to estates and trusts, see section 642 (a) (4)." (b) The table of sections to part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1954 is amended by striking out "Sec. 38. Overpayments of tax." and inserting in lieu thereof... | |
 | United States. Congress. Senate. Committee on Finance - Social security - 1960 - 560 pages
...AMENDMENTS TO INTERNAL REVENUE CODE RELATING TO TAX CREDIT FOB EMPLOYMENT OF OLDER PERSONS SEC. 710. (a) (1) Part IV of subchapter A of chapter 1 of the Internal...1954 (relating to credits against tax) is amended by redesignating section 38 as section 39 and by adding after section 37 the following new section : "SEC.... | |
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