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, Volumen3,Partes3-4U.S. Government Printing Office, 1954 - 2443 páginas |
Términos y frases comunes
allowed amendment amount apply April 14 arbitrage assets Association basis bill bonds capital gain CHAIRMAN computed Congress consolidated returns corporate tax cost December 31 deduction depreciation distribution dividends effect election eliminated employees enactment estate investment trust exchange exempt expenses Federal filed foreign gross income held corporation income tax income-tax industry interest Internal Revenue Code Internal Revenue Service inventory lease lessee lessor LIFO limitation liquidation loss Means Committee ment method MILLIKIN mineral operating ordinary income paid partner partnership payments penalty pension percent percentage depletion period permitted preferred stock present law profits proposed provisions publicly held purchase purposes quartzite real estate investment real estate trusts real-estate received respect result retail rule section 110 section 309 section 923 Senate Finance Committee shareholders shares short sale statement stockholders subchapter substantial taxable income taxation taxpayer tion trade or business transaction treatment United United States Senate