Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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1st Sess 2d Sess adjusted basis allowed annuity apply bill amends bond capital assets capital loss carry-over Committee 77th Cong Committee 82d Cong Committee Reports Report-Senate Committee Reports Report-Ways computing corporation December 31 deduction depreciation distribution dividends E. C. Alvord earnings and profits excess profits excess profits tax exemption existing law Federal Income Tax Finance Committee 77th gain or loss gross income Hearings Confidential)-Senate Hearings-Senate Finance Commit Hearings-Ways and Means History of Federal House bill included Income Tax Laws Internal Revenue Code liquidation ment mittee nance Committee.-Explanation net income operating loss ordinary income paid paragraph payments percent period poration preferred stock prior purposes reorganization Report-Conference Committee Report-Senate Finance Committee Report-Ways and Means Reports Report-Senate Finance Rept respect Revenue Act sale or exchange section 117 section 23 Seidman's Legislative History Senate shareholders short sale subsection surtax taxable year beginning taxpayer tion trade or business