 | Administrative law - 1939 - 1522 pages
...taxable year. (b) Returns by wage earners. Section 51 (relating to returns by Individuals) Is amended by striking out subsection (f ) and inserting in lieu thereof the following : (f) Tax computed by collector in case of wage earners — (1) Return requirements. An Individual... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...PUBLICITY OF RETURNS AND DISCLOSURE OF INFORMATION AS TO PERSONS FILING INCOME TAX RETURNS."; and (2) by striking out subsection (f) and inserting in lieu thereof the following: (f ) DISCLOSURE OF INFORMATION AS TO PERSONS FILING INCOME TAX RETURNS. — The Secretary or his delegate... | |
 | United States. Congress. House. Committee on Ways and Means - Tax collection - 1966 - 28 pages
...PUBLICITY OF RETURNS AND DISCLOSURE OF INFORMATION AS TO PERSONS FILING INCOME TAX RETURNS."; and (2) by striking out subsection (f) and inserting in lieu thereof the following: "(f) DISCLOSURE OF INFORMATION AS TO PERSONS FILING INCOME TAX RETURNS. — The Secretary or his delegate... | |
 | United States. Internal Revenue Service - Internal revenue - 1976 - 612 pages
...401. (b) CONFORMING AMENDMENT. — Section 401 (relating to qualified pension, etc. plans) is amended by striking out subsection (f) and inserting in lieu thereof the following : "(f) CERTAIN CUSTODIAL ACCOUNTS AND CONTRACTS. — For purposes of this title, a custodial account,... | |
 | United States. Tax Court - Government publications - 1988 - 1416 pages
...heading for subsection (c) and inserting in lieu thereof the following: "(c) NET Loss ALLOWED.—", (4) by striking out subsection (f) and inserting in lieu thereof the following: "(f) COMMODITIES DEALER.— For purposes of this section, the term 'commodities dealer' means any taxpayer... | |
 | United States - Government publications - 1976 - 424 pages
..."out". (b) CONFORMING AMENDMENT. — Section 401 (relating to qualified pension, etc. plans) is amended by striking out subsection (f) and inserting in lieu thereof the following : " ( f ) CERTAIN CUSTODIAL ACCOUNTS AND CONTRACTS. — For purposes of this title, a custodial account,... | |
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Act, relating to revenue bonds and other obligations, is amended by adding at the end thereof the following new subsection : "(f) The fourth sentence of section 446 shall not apply to (1) the transfer to a private college or university of funds derived... 
