Legislative History of H.R. 10650, 87th Congress: The Revenue Act of 1962, Public Law 87-834, Ninetieth Congress, First Session, Part 2U.S. Government Printing Office, 1967 - 4558 pages |
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50 percent allowed amended by adding American apply assets automatic data processing basis capital carryback Chairman chapter controlled foreign corporation December 31 defined in section delegate dends depreciation described in section distribution dividends and interest domestic corporation earnings and profits economic exceed excess profits taxes exemption certificate expenses extent filed foreign tax credit foreign trust gain gentleman gross income income tax interest and dividends Internal Revenue Internal Revenue Code Internal Revenue Service investment credit legislation loan associations means ment million notice of allocation ordinary income overwithholding paragraph patronage dividends payments provision purposes received refund regulations prescribed relating reserve for losses respect sale or exchange Secretary section 38 property SPECIAL RULES subchapter subparagraph subpart subsection taken into account tax haven tax imposed tax liability taxable income taxable years beginning taxpayer thereof the following tion trade or business Treasury U.S. tax United States person vote withholding written notice