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" 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... "
Federal Laws, Regulations, and Other Material Relating to Highways, Through ... - Page 55
1960 - 219 pages
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United States Code, Volume 11

United States - 1983 - 968 pages
...[sections 521 to 523 of Pub. L. 97-424] to a section or other provision shall be treated as a reference to a section or other provision of the Internal Revenue Code of 1954. "(b) 1984 EXTENSION OP FLOOR STOCKS REFUND то TIRES.— "(1) IN GENERAL.— In the case of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 808 pages
...Revenue Code of 1954, as amended, and references to a section or other provision of law are references to a section or other provision of the Internal Revenue Code of 1954, as amended. The Gift Tax Regulations are applicable to the transfer of property by gift by individuals...
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Code of Federal Regulations: 1949-1984

1970 - 344 pages
...Revenue Code of 1954, as amended, and references to a section or other provision of law are references to a section or other provision of the Internal Revenue Code of 1954, as amended. Unless otherwise provided, the Estate Tax Regulations are applicable to the estates...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 2

United States. Internal Revenue Service - 1964 - 888 pages
...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...or other provision of the Internal Revenue Code of 1954. Title I — Reduction of Income Tax Rates and Related Amendments PART I— INDIVIDUALS SEC. 111....
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Internal Revenue Bulletin: Cumulative bulletin, Issue 2

United States. Internal Revenue Service - 1968 - 1034 pages
...expressed in terms of an amendment to, or repeal of, a section or other provision, the reference is to be considered to be made to a section or other provision of the Internal Revenue Code of 1954. This corresponds to section l(b) of the bill as passed by the House and to section 5 of the Senate...
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Internal Revenue Bulletin: Cumulative bulletin, Part 3

United States. Internal Revenue Service - 1963 - 1402 pages
...amendment to, or repeal of, a section or other provision, the reference shall he considered to l>e made to a section or other provision of the Internal Revenue Code of 1954. SEC. t. CREDIT FOR INVESTMENT IN CERTAIN DEPRECIABLE PROPERTY. (a) ALLOWANCE OF CREDIT. — Part IV of subchapter...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967 - 1388 pages
...expressed in terms of an amendment to, or repeal of, a section or other provision, the reference is to a section or other provision of the Internal Revenue Code of 1954. TITLE I— FOREIGN INVESTORS TAX ACT SEC. 101. SHORT TITLE. This title may be cited as the "Foreign...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1961 - 1668 pages
...Revenue Code of 1954, as amended, and references to a section or other provision of law are references to a section or other provision of the Internal Revenue Code of 1954. as amended. Unless otherwise provided, the Estate Tax Regulations are applicable to the estates...
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Hearings, Reports and Prints of the Joint Economic Committee

United States. Congress. Joint Economic Committee - 1974 - 1172 pages
...whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall...provision of the Internal Revenue Code of 1954. SEC. 102. TECHNICAL AND CONFORMING CHANGES. The Secretary of the Treasury or his delegate shall, as soon...
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Foreign Investment Incentive Act: Hearings Before the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1959 - 640 pages
..."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...provision of the Internal Revenue Code of 1954. SEC. 2. FOREIGN BUSINESS CORPORATIONS. (a) TAX ON FOREIGN BUSINESS CORPORATIONS. — Subchapter N of chapter...
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