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May 13, 2024 · 74 STAT.] PUBLIC LAW 86-478-JUNE 1, 1960 149 Public Law 86-478 AN ACT June I, 1960 To amend the Internal Revenue Code of 1954 to eliminate the proration of the [H. R. 4029] occupational tax on persons dealing in machine guns and certain other fire- arms, to reduce occupational and transfer taxes on certain weapons, to make the transferor and transferee jointly liable for the transfer tax on ...
Jul 26, 2016 · President Johnson proposed the amendment to the tax code that has greatly restricted the free speech of pastors and churches on July 2, 1954. 100 Cong. Rec. 9604 (daily ed. July 2, 1954). The words “in opposition to” were added in 1986. Ass’n of the Bar of the City of N.Y. v. Comm’r, 858 F.2d 876,879 (2d Cir. 1988).
The amendment was to a bill in the 83rd Congress, H.R. 8300, which was enacted into law as the Internal Revenue Code of 1954. The amendment was proposed by Senator Lyndon B. Johnson of Texas on July 2, 1954. The amendment was agreed to without any discussion or debate and was included in Internal Revenue Code of 1954 (Aug. 16, 1954, ch. 736).
Text of H.R. 8381 (85th): An Act to amend the … as of Sep 2, 1958 (Passed Congress version). H.R. 8381 (85th): An Act to amend the Internal Revenue Code of 1954 to correct unintended benefits and hardships and to make technical amendments, …
The United States Code is meant to be an organized, logical compilation of the laws passed by Congress. At its top level, it divides the world of legislation into fifty topically-organized Titles, and each Title is further subdivided into any number of logical subtopics. In theory, any law -- or individual provisions within any law -- passed by ...
a. court rulings b. Internal Revenue Code c. tax treaties d. revenue rulings e. none of these are correct, The first Internal Revenue Code was: a. the Internal Revenue Code of 1939 b. the Internal Revenue Code of 1954 c. the Revenue Act of 1913 d. none of these are correct and more.
"(i) In general.—In applying sections [former] 1201(c)(2)(A)(ii) and 1202(c)(1)(B) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] with respect to any pass-through entity, the determination of the period for which gain or loss is properly taken into account shall be made at the entity level.
