Federal Income, Gift and Estate Taxation, Volume 6LexisNexis, 1942 - Gifts |
Contents
TABLE OF CONTENTS | 1126-61 |
CODE AND CONGRESSIONAL REPORTS I R C | 1294-20 |
Volume | 1308-20 |
Copyright | |
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1st Sess 2d Sess 98th Cong accompany H. R. adjusted gross income alternative minimum tax amended by Sec annuity appears as amended applicable to taxable apply basis beginning after December carrybacks carryover COMMITTEE REPORT conference agreement contract corporation credit allowable December 31 determined election eligible employee energy equipment erty exceed excess exemption expenditures foreign tax credit History This subsection House bill included income tax individual inserted in lieu Internal Revenue Code investment credit itemized deductions July 18 lease Legislative History lieu thereof limitation MCCs ment minimum tax paragraph payments placed in service present law prior Public Law purposes qualified investment read as follows respect to taxable Revenue Act section 38 property Senate amendment special rules spouse struck subparagraph taken into account tax imposed tax liability tax preference Tax Reform Act taxable income taxable years beginning taxable years ending taxpayer tion trade or business treated unused credit wages