Cross-references within the Internal Revenue Code of 1954 as of January 3, 1985
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Cross-references within the Internal Revenue Code of 1954 as of January 3, 1985

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Published by U.S. G.P.O. in Washington .
Written in English

Subjects:

  • Taxation -- United States -- Rates.

Book details:

Edition Notes

Statementprepared for the use of the Office of the Legislative Counsel, U.S. House of Representatives, by Sam McGahan, Mildred Inge, Mary Therese Brown.
ContributionsInge, Mildred., Brown, Mary Therese., United States. Congress. House. Office of the Legislative Counsel.
The Physical Object
Pagination19 p. ;
Number of Pages19
ID Numbers
Open LibraryOL17080602M

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If the minimum tax of a corporation was deferred under section 56(b) of the Internal Revenue Code of [now ] (as in effect on the day before the date of the enactment of this Act [Oct. 22, ]) for any taxable year beginning before January 1, , and the amount of such tax has not been paid for any taxable year beginning before January 1, , the amount of the . Pub. L. , 3, Nov. 8, , 92 Stat. , as amended by Pub. L. , 2, Oct. 22, , Stat. , provided that no regulations be issued in final form on or after Oct. 1, , and before July 1, , providing for inclusion of any fringe benefit in gross income by reason of section 61 of the Internal Revenue Code of by section 3. These rules correspond to the provisions of sections. , , 23 (aa) (4) and of the Code, which are here com­ bined for purposes of clarity. No substantive change is made. Section 5. Cross references relating to tax on individuals. This. RFile Size: KB. Table I shows the derivation of the provisions of the Internal Revenue Code of Table IT provides sources of the Code sections. Table ill shows corresponding sections of the and Codes. The pamphlet is intended to consolidate into one volume the derivations of the and Internal Revenue Codes for bene­ fit of tax law.

APPROVED AUG , a. m., E. D. T. H. R. Internal Revenue Code of ENACTED DURING THE SECOND SESSION OF THE EIGHTY-THIRD CONGRESS OF THE UNITED STATES OF AMERICA Begun and held at the City of Washington on Wednesday, January 6, An Act To revise the internal revenue laws of the United States. Net operating loss deduction; 26 U.S. Code § Net operating loss deduction. (3) of the Internal Revenue Code of with respect to such loss may and the other distributions of such stock by Federal Home Loan Banks during January of "(B) a bond which applies to periods on and after the date of the enactment of this Act and which satisfies the requirements of the Internal Revenue Code of [formerly I.R.C. ], as amended by this section, and is conditioned on the withdrawal of spirits from the internal revenue bonded warehouse within 20 years from the date of original. (a) In general - (1) - Limitation. Part II (section and following) of subchapter B of chapter 6 of the Internal Revenue Code (Code) (part II) provides rules to limit the amounts of certain specified tax benefit items of component members of a controlled group of corporations for their tax years which include a particular December 31st date, or, in the case of a short taxable year member.

— If the minimum tax of a corporation was deferred under section 56(b) of the Internal Revenue Code of (now ) (as in effect on the day before the date of the enactment of this Act (Oct. 22, )) for any taxable year beginning before January 1, , and the amount of such tax has not been paid for any taxable year beginning before. "(a) In General.—In the case of any transfer of property subject to gift tax made before March 4, , for purposes of subtitle A of the Internal Revenue Code of [formerly I.R.C. , 26 U.S.C. 1 et seq.], gross income of the donor shall not include any amount attributable to the donee's payment of (or agreement to pay) any gift tax. Amendment by Pub. L. 98– applicable to all taxable years to which the Internal Revenue Code of [formerly I.R.C. ] applies with corresponding provisions deemed to be included in the Internal Revenue Code of and applicable to all taxable years to which such Code applies, except subsection (b) of this section is applicable to. “(3) Transitional rule.—In the case of any instrument to which the amendment made by paragraph (1) [amending this section] does not apply, paragraph (2) of section 71(f) of the Internal Revenue Code of [now ] (as in effect on the day before the date of the enactment of this Act [Oct. 22, ]) shall apply only with respect to the.