Legislative History of H.R. 8000, 88th Congress, the Interest Equalization Tax Act: Public Law 88-563, Eighty-ninth Congress, Second Session, Volume 36

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U.S. Government Printing Office, 1966 - Income tax - 1257 pages

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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 102 - States" means the several States, the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States; (2) the term "local public bodies...
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...
Page 88 - ... shall not be deductible under section 162 (relating to trade or business expenses) or section 212 (relating to expenses for the production of income); but, if they satisfy the conditions of either of such sections, they shall be deductible...

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