Derivations of Code Sections of the Internal Revenue Codes of 1939 and 1954

Derivations of Code Sections of the Internal Revenue Codes of 1939 and 1954
Author: United States. Congress. Joint Committee on Taxation
Publisher:
Total Pages: 128
Release: 1992
Genre: Government publications
ISBN:

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Internal Revenue Code of 1939 -- The tax statutes were re-codified by an Act of Congress on February 10, 1939 as the "Internal Revenue Code" (later known as the "Internal Revenue Code of 1939"). The 1939 Code was published as volume 53, Part I, of the United States Statutes at Large and as title 26 of the United States Code. Subsequent permanent tax laws enacted by the United States Congress updated and amended the 1939 Code.

Internal Revenue Code, 1939

Internal Revenue Code, 1939
Author: United States
Publisher:
Total Pages: 770
Release: 1939
Genre: Income tax
ISBN:

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Consolidate and Codify the Internal Revenue Laws of the United States. January 20, 1939. -- Committed to the Committee of the Whole House on the State of the Union and Ordered to be Printed

Consolidate and Codify the Internal Revenue Laws of the United States. January 20, 1939. -- Committed to the Committee of the Whole House on the State of the Union and Ordered to be Printed
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Total Pages: 4
Release: 1939
Genre:
ISBN:

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United States Code

United States Code
Author: United States
Publisher:
Total Pages: 1506
Release: 2013
Genre: Law
ISBN:

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"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.