 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...through such payments) to the benefit of any private shareholder or individual." (b) The amendment made by this section shall be applicable to taxable years beginning after December 31, 1938. SEC. 218. EMPLOYEES' TRUSTS. 876 76TH CONG., IST SESS.— CH. 247— JUNE 29, 1939 Inventories... | |
 | 1940 - 1806 pages
...take effect as of the time the holding of the taxpayer began." (c) TAXABLE YEARS TO WHICH APPLICABLE The amendments made by this section shall be applicable to taxable years beginning after December 31, 1938. § 9.113 (b) (3)-l Adjusted basis; discharge of corporate indebtedness; general rule, (a)... | |
 | 1941 - 1688 pages
...take effect as of the time the holding of the taxpayer began." (c) Taxable years to which applicable. * O ˅ "= 1939 U. S. Govt. Print. Off." " National Archives (U.S.)( Nule i 31, 1938. § 19.113 (b) (3)-l Adjusted basis; discharge of corporate indebtedness; general rule. In... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...taxable year beginning after December 31, 1942. ******* (c) TAXABLE YEARS TO WHICH APPLICABLE. — The amendments made by this section shall be applicable to taxable years beginning after December 31, 1938. Art. 22 (b) (9)-1. [Sec. 9.22 (b) (9)-1, Title 26, Code of Federal Regulations, 1939 Sup.]... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1196 pages
...(B) shall bo amended by designating the present subparagraph (B) (1) and by adding a new subparngraph to read as follows: "(2) DEDUCTION BY A REORGANIZED...applicable to taxable years beginning after December 31, 1039. (The following letter was submitted for the record :) RAILWAY LABOR EXECUTIVES' ASSOCIATION,... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...the present subparagraph (B) (1) and by adding a new subparagraph to read as follows: "(2) Df3>uonoN BY A REORGANIZED RAILROAD COMPANY. — The deduction...to taxable years beginning after December 31, 1939. (The following letter was submitted for the record :) RAILWAY LABOB EXECUTIVES' ASSOCIATION, Washington,... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...present subparagraph (B) (1) and by adding a new suhparagraph to read as follows: "(2) DEDUCTION HY A REORGANIZED RAILROAD COMPANY. — The deduction...applicable to taxable years beginning after December 31, 19.'!9. (The following letter was submitted for the record :) RAILWAY LABOR EXECUTIVES' ASSOCIATION,... | |
 | United States. Congress. Senate. Committee on Finance - 1945 - 290 pages
...inserting in lieu thereof "81 per centum". (c) TAXABLE YEARS TO WHICH APPLICABLE. — The amendment made by this section shall be applicable to taxable years beginning after December 31, 1945. For treatment of taxable years beginning in 1945 and ending in 1946, see section 131. SEC.... | |
 | United States. Congress. Senate. Committee on Finance - 1946 - 836 pages
...centum" and inserting in lieu thereof "85^ per centum' . ( d ) TAXABLE YEARS TO WHICH APPLICABLE. — The amendments made by this section shall be applicable to taxable years beginning after December 31, 1945. For treatment of taxable years oeginning in 1945 and ending in 1946, see section 131. SEC.... | |
 | United States. Congress. Senate. Committee on Finance - 1947 - 598 pages
...regard to the credits provided in sections 31, 32, and 35." (e) TAXABLE YEARS TO WHICH APPLICABLE. — The amendments made by this section shall be applicable to taxable years beginning after December 31, 1946. For treatment of taxable years beginning in 1946 and ending in 1947, see section 6. SEC.... | |
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The amendments made by this section shall be applicable to taxable years beginning after December 31, 1939. 
