Legislative History of H.R. 10650, 87th Congress: The Revenue Act of 1962, Public Law 87-834, Ninetieth Congress, First Session, Parte3U.S. Government Printing Office, 1967 - 4558 páginas |
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50 percent allowed amended by adding American apply assets automatic data processing basis capital carryback Chairman chapter controlled foreign corporation December 31 defined in section delegate dends depreciation described in section distribution dividends and interest domestic corporation earnings and profits economic exceed excess profits taxes exemption certificate expenses filed foreign tax credit foreign trust gain gentleman gross income included income tax insurance companies interest and dividends Internal Revenue Internal Revenue Code Internal Revenue Service investment credit legislation loan associations means ment million notice of allocation ordinary income overwithholding paragraph patronage dividends payments provision purposes received refund relating reserve for losses respect sale or exchange Secretary section 38 property SPECIAL RULES subchapter subparagraph subpart subsection taken into account tax haven tax imposed tax liability taxable income taxable years beginning taxpayer thereof the following tion trade or business Treasury U.S. tax United States person vote withholding written notice
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Página 2268 - In the case of an individual citizen of the United States, who during any period of 18 consecutive months is present in a foreign country or countries during at least 510 full days in such period...
Página 1767 - ... amounts received from sources without the United States (except amounts paid by the United States or any agency thereof...
Página 1615 - Mr. Speaker, I object to the vote on the ground that a quorum is not present, and make the point of order that a quorum is not present.
Página 2175 - CODE. — Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Página 1650 - Chairman of the Committee of the Whole House on the State of the Union, reported that that Committee, having had under consideration the bill (HR...
Página 1677 - affiliated group' has the meaning assigned to such term by section 1504 (a), except that— "(i) the phrase 'more than 50 percent...
Página 2217 - ... (1) the amount of its taxable income for the taxable year, computed without regard to this section, or "(2) the amount by which 12 percent of the total deposits or withdrawable accounts of its depositors at the close of such year exceeds the sum of its surplus, undivided profits, and reserves at the beginning of the taxable year.
Página 1466 - At the conclusion of the consideration of the bill for amendment, the Committee shall rise and report the bill to the House with such amendments as may have been adopted...
Página 1759 - Cross references. (1) For Inclusion in gross Income of an amount equal to taxes deemed paid under subsection (a)(l), see section 78. (2) For application of subsections (a) and (b) with respect to taxes deemed paid In a prior taxable year by a United States shareholder with, respect to a controlled foreign corporation, see section 960. (8) For reduction of credit with respect to dividends paid out of accumulated profits for years for which certain Information Is not furnished, see section 6038.
Página 1466 - House resolve itself into the Committee of the Whole House on the State of the Union for the consideration of the bill (HR ) entitled, etc., and the first reading of the bill shall be dispensed with.