the Revenue Act of 1942 and distributed throughout that Act in 18 different places, instead of being grouped together in one place. In the new Tenth Edition, the provisions of the Internal Revenue Code pertaining to Income, Estate, and Gift Taxes are correlated, Amendments are placed in the proper sections and are shown in italics or underlined italics. Deleted language is shown in stricken-through type. At the end of each amended section, there is a note explaining the amendment, when it became effective, etc. As a result of the correlation and the showing of the amendments of the respective sections in different kinds of type, the reader is able to determine exactly what the law was before and after each amendment and to make immediate comparison of the laws which were in effect during the years 1944 to 1949, inclusive. The law is printed in full in the 1944 and 1949 columns. In the other columns, however, only the amended sections are reprinted. In the case of a section which was not amended, there is a note merely stating, "Same As 1944," or whatever the year may be. This will indicate immediately whether a particular section was the same, or amended, and if so, how. The extra column on the right side of the odd pages, which is headed, "Taxable Years Beginning before 1944," has been used to give the year of origin of each section of the Code, the section and act where it originated, and cross references to the pages of the Second, Eighth, and Ninth Editions, where corresponding sections from 1913 to 1943 will be found. Owners of the Second, Eighth, and Ninth Editions and the new Tenth Edition, therefore, will be able to trace the history of any current Code provision from 1913 to the present time, a period of 37 years*. There is an Index of Amended Sections in the front and a Subject Index at the back of the book. The author desires to renew his thanks to the many users of the previous editions for their encouragement and their suggestions for improvements since the First Edition was published in January, 1922. WALTER E. BARTON Washington, D. C. Attorney and Counsellor at Law Continental Building Washington, D. C. *The Second, Eighth, Ninth, and Tenth Editions cover the entire period from 1913 to 1949. The First, Third, Fourth, Fifth, Sixth, and Seventh Editions overlap, and may be discarded. |