Internal Revenue Code of 1954: An Act to Revise the Internal Revenue Laws of the United States, Public Law 591, Chapter 736, 83d Congress, 2d Session, H.R. 8300. Approved August 16, 1954 |
Contents
SUBTITLE A Income Taxes | 4 |
Changes in rates during a taxable year | 12 |
Normal Taxes and SurtaxesContinued | 17 |
237 other sections not shown
Common terms and phrases
acquired adjusted basis alcohol amounts received annuity apply assessment beneficiary calendar carryback chapter contract credit or refund CROSS REFERENCES dealer decedent December 31 deductions allowed deemed defined in section delegate described in section determined distilled spirits distillery distribution dividends election employee estate tax exceed excess exempt extent filed forfeiture gain or loss gift gift taxes gross estate gross income imposed by section Imposition of tax income tax individual interest Internal Revenue Code liability manufacturer nonresident alien oleomargarine operating loss package paragraph partnership penalty percent period personal holding company prior provided in section purposes of subsection real property regulations prescribed respect sale or exchange Secretary shareholder sold special tax spouse stamps standard deduction Stat stock or securities subchapter subparagraph Subpart subtitle tax imposed taxable income taxpayer term thereof tion trade or business transfer transferor treated trust United white phosphorus wine