PART I Income Tax Provisions of Internal Revenue Code in Effect During 1944, 1945, 1946, 1947, 1948 and 1949, as Amended Correlated Taxable Years Taxable Years Taxable Years Beginning in 1946 and 1947 SUBTITLE A-TAXES SUB-SUBTITLE A—TAXES SUB-SUBTITLE A-TAXES SUBJECT TO THE JURISDIC TION OF THE BOARD OF TAX APPEALS CHAPTER I-INCOME TAX SUBCHAPTER A-INTRODUCTORY PROVISIONS Sec. 1. Application of chapter. -The provisions of this chapter shall apply only to taxable years beginning after December 31, 1938. Income, war-profits, and excess profits taxes for taxable years beginning prior to January 1, 1939 shall not be affected by the provisions of this chapter, but shall remain subject to the applicable provisions of the Revenue Act of 1938 and prior revenue acts, except as such provisions are modified by legislation enacted subsequent to the Revenue Act of 1938. Sec. 2. Cross references.-The cross references in this chapter to other portions of the chapter, where the word "see" is used, are made only for convenience, and shall be given no legal effect. JECT TO THE JURISDIC- SUBCHAPTER A-INTRODUCTORY PROVISIONS Sec. 1. Application of chapter. Sec. 2. Cross references. Sec. 3. Classification of provi Same as 1944. Sec. 3. Classification of provisions. The provisions of this sions. chapter are herein classified and designated as— Subchapter A-Introductory provisions, Subchapter B-General provisions, divided into Parts and sections, Supplemental provisions, divided into Supplements and sections. JECT TO THE JURISDIC- SUBCHAPTER A-INTRODUCTORY PROVISIONS Sec. 1. Application of chapter. Sec. 2. Cross references. Sec. 3. Classification of provisions. Same as 1944. Sec. 4. Special classes of taxpayers.-The application of the General Provisions and of Supplements A to D, inclusive, to each of the following special classes of taxpayers, shall be subject to the exceptions and additional provisions Sec. 4. Special classes of taxpayers. Same as 1944. Sec. 4. Special classes of taxpayers. Same as 1944. |