 | United States. Congress. Senate. Committee on Finance - 1942 - 1032 pages
...maturity date not exceeding one year from the date of issue ;". (c) EFFECTIVE DATE OF AMENDMENTS. — The amendments made by this section shall be applicable with respect to taxable years ending after February 28, 1941. SEC. 116. INFORMATION RETURNS WITH RESPECT TO FEDERAL OBLIGATIONS.... | |
 | 1939 - 1522 pages
...binding for the taxable year and all subsequent taxable years. (b) Taxable years to which applicable. The amendments made by this section shall be applicable with respect to taxable years beginning after December 31, 1942. § 29.112 (1)-1 Exchange in connection with reorganization of insolvent corporation... | |
 | 1941 - 1688 pages
...for which Included. The rule stated in the first paragraph of the former § 19.22 (a) -13, as amended by this section, shall be applicable with respect to taxable years beginning prior to January 1, 1939, unless the taxpayer files Form 968 pursuant to the former I 19.22 (a) -13,... | |
 | United States - 1953 - 1744 pages
...1950 ends within or with, as to all of the family partners, taxable years which begin in 1951, then the amendments made by this section shall be applicable with respect to all distributive shares of Income derived by the family partners from such taxable year of the partnership... | |
 | United States - 1971 - 1240 pages
...85-840 provided that: "The amendments made by this section [to subsecs. (e) (2), (S). (g) d) and (I) of this section] shall be applicable with respect to taxable years beginning after the month In which this Act Is enacted [August 1958]." Amendment of subsec. (h) of this section by... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...Commissioner of the amount of the deduction allowable for any earlier period being conclusive. "(b) The amendments made by this section shall be applicable with respect to taxable years beginning after December 31, 1938. "(c) For the purposes of the Revenue Act of 1938 or any prior revenue act the amendments... | |
 | United States. Congress. Senate. Committee on Finance - 1945 - 290 pages
...centum" and inserting in lieu thereof: "12 per centum". (d) TAXABLE TEARS TO WHICH APPLICABLE. — The amendments made by this section shall be applicable with respect to taxable years beginning after December 31, 1945. For treatment of taxable years beginning in 1945 and ending in 1946, see section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 510 pages
...and election of officers) after December 31, 1935, and before January 1, 1940,'. "(b) The amendment made by this section shall be applicable with respect to taxable years beginning after December 31, 1939. Mr. KNUTSON. Mr. Keogh, are there many situations such as you have just described?... | |
 | United States. Congress. Senate. Committee on Finance - 1946 - 836 pages
...operating loss or unused excess profits credit resulting in such carry-back." (f ) EFFECTIVE DATE. — The amendments made by this section shall be applicable with respect to all taxable years beginning after December 31, 1940, except that the amendment made by subsection (d)... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1946 - 1084 pages
...subsection, and by striking out the proviso at the end of the second sentence of such subsection. "(b) The amendments made by this section shall be applicable with respect to violations or alleged violations involved in proceedings pending on the date of enactment of this Act... | |
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The amendments made by this section shall be applicable with respect to taxable years beginning after December... 
