Hearings, Reports and Prints of the Senate Committee on Finance, Deli 1–2

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U.S. Government Printing Office, 1954

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Stran 160 - ... (3) if the trust, or two or more trusts, or the trust or trusts and annuity plan or plans are designated by the employer as constituting parts of a plan intended to qualify under this subsection...
Stran 204 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
Stran 603 - Income, war profits, and excess profits taxes shall Include a tax paid In lieu of a tax on Income, war profits, or excess profits otherwise generally Imposed by any foreign country or by any possession of the United States.
Stran 538 - ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock...
Stran 754 - Retirement income — (a) General rule. In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the...
Stran 293 - A power to consume, invade, or appropriate property for the benefit of the decedent which is limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent shall not be deemed a general power of appointment.
Stran 239 - This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband.
Stran 746 - ... upon the net income of every insurance company (other than a life or mutual insurance company) a tax as follows: (1) In the case of such a domestic insurance company the same percentage of its net income as is imposed upon other corporations by section 230...
Stran 196 - This subparagraph shall not apply to total distributions payable (as defined in section 402 (a) (3)) which are paid to a distributee within one taxable year of the distributee by reason of the employee's death...
Stran 265 - To or for any current income beneficiary, provided that the distribution of corpus must be chargeable against the proportionate share of corpus held in trust for the payment of income to the beneficiary as if the corpus constituted a separate trust.

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