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:

Published: 1992

Total Pages: 128

ISBN-13:

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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.