Technical Amendments Act of 1958: Hearings Before the Committee on Finance United States Senate Eighty-Fifth Congress, Second Session on H.R. 8381, an Act to Amend the Internal Revenue Code of 1954 to Correct Unintended Benefits and Hardships and to Make Technical Amendments, and for Other PurposesU.S. Government Printing Office, 1958 - 448 lappuses |
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acquisition adjustments aggregation allowance American amortize amount annuity apply ARNOLD Association beneficiaries benefit bill bonds BYRD carryback CHAIRMAN coal Commissioner computing Congress cost court debentures December 31 depletion depreciation donor effect election employees enactment exempt February 27 Federal foreign corporation foreign country foreign tax credit gift gift tax HARRY F income tax Internal Revenue Code Internal Revenue Service investment lease leasehold legislation lessee limitation Means Committee ment method of accounting mines officers option paid payment percent period premium present law problem proposed provision purposes regulations renewal result retirement plans section 14 section 32 section 481 section 9 Senator BENNETT Senator DOUGLAS Senator FREAR Senator GORE Senator KERR Senator LONG Senator MALONE Senator WILLIAMS small business SMITH statement subsection taxable income taxation taxpayer technical amendments term tion tract Treasury Department treat trust unintended United States Senate United States tax
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25. lappuse - Commissioner may, at his discretion, waive any or all of the requirements placed on the taxpayer by this section. (e) Departure of alien. No alien shall depart from the United States...
414. lappuse - ... (iii) a hospital referred to in section 503 (b) (5) , shall be allowed to the extent that the aggregate of such contributions does not exceed 10 percent of the taxpayer's adjusted gross income computed without regard to any net operating loss carryback to the taxable year under section 172.
13. lappuse - Code of 1939 or section 7122 of the Internal Revenue Code of 1954, relating to compromises, refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed on or before March 2, 1959.
203. lappuse - Service performed in the employ of a voluntary employees' beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents or...
6. lappuse - No deduction shall be allowed under section 243, 244, or 245, in respect of any dividend on any share of stock (A) which is sold or otherwise disposed of in any case in which the taxpayer has held such share for 15 days or less, or (B) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make corresponding payments with respect to substantially identical stock or securities.
15. lappuse - ... in the case of the property so converted, decreased in the amount of any money received by the taxpayer which was not expended in accordance with the provisions of law (applicable to the year in which such conversion was made...
20. lappuse - An employees' trust (or under a contract purchased by an employees' trust) forming part of a pension, stock bonus, or profit-sharing plan which, at the time of the decedent's separation from employment (whether by death or otherwise), or at the time of termination of the plan if earlier, met the requirements of section 401 (a) ; (2) A retirement annuity contract purchased by an employer (and not by an employees...
23. lappuse - Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid...
18. lappuse - ... and such deficiency may be assessed at any time before the expiration of such period notwithstanding any law or rule of law which would otherwise prevent such assessment...
15. lappuse - ... at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...