Legislative History of H.R. 8000, 88th Congress, the Interest Equalization Tax Act: Public Law 88-563, Eighty-ninth Congress, Second Session, Volume 36
U.S. Government Printing Office, 1966 - Income tax - 1257 pages
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abroad acquired acquisition allowable amended American American ownership amount apply assets balance of payments bank bill bonds borrowing calendar capital chapter committee considered contract course currency dealer debt obligation deficit described designation determined direct dollar domestic effect exchange exclusion Executive exemption exports extent filed foreign corporation foreign country foreign issuer foreign securities fund Government House imposed by section increase interest equalization tax Internal Revenue Code investment issuer or obligor issues July 18 least less developed country limited loans maturity means ment million organization paid paragraph partnership penalty percent period President prior proposed purchase quarter reason regulations relating remaining reserve respect result rule Secretary DILLON sell Senator sold stock or debt subparagraph subsection tax imposed term thereof tion trade transactions transfer treated U.S. person underwriter United States person
Page 897 - CODE. — Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Page 240 - Stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 926 - The PRESIDING OFFICER. Is there objection to the present consideration of the bill? There being no objection, the Senate proceeded to consider the bill, which had been reported from the Committee on...
Page 289 - Union, and ordered to be printed [Strike out all after the enacting clause and insert the part printed In italic] A BILL To amend the Fair Labor Standards Act of 1938 to increase the minimum wage rates under that Act, to expand the coverage of that Act, and for other purposes.
Page 393 - Committed to the Committee of the Whole House on the State of the Union and ordered to be printed Mr.
Page 553 - ... (8) Other items of income, gain, loss, deduction, or credit, to the extent provided by regulations prescribed by the Secretary or his delegate, and (9) Taxable income or loss, exclusive of items requiring separate computation under other paragraphs of this subsection.
Page 62 - States shall at any time determine that the application of the tax imposed by section 4911 (a) will have such consequences for a foreign country as to imperil or threaten to imperil the stability of the international monetary system...
Page 545 - restricted stock option" means an option granted after February 26, 1945, to an individual, for any reason connected with his employment by a corporation, if granted by the employer corporation or its parent or subsidiary corporation, to purchase stock of any of such corporations, but only if...