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FEDERAL INCOME TAX STATUTE i (February 1954 DRAFT, VOLUME 1, February 1954)

handle is hein.ali/aliftp0397 and id is 1 raw text is: The American Law Institute

FEDERAL INCOME TAX STATUTE
Fe6riary 1954 Draft
Volume I
SUBJECTS COVERED:
Terminology
Rates of Tax
Net Income
Gross Income
Cancellation of Indebtedness
Life Insurance and Annuities
Alimony and Marital Settlements
Deductions from Gross Income
Gains and Losses in Respect of Property
Allocation of Net Income to Taxable Years
Credits Against Net Income
Credits Against Tax
February, 1954
The Executive Office,
THE AMERICAN LAW INSTITUTE,
133 South 36th Street,
Philadelphia 4, Pa.

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