Accrual of, to provide a limitation on the accel-
eration of the (See S. 3103.)

Additions to tax, with respect to the procedure
for assessing certain—(See H.R. 9660.)
Advertising, charges for, relating to the treat-
ment of charges for local, for determining the
manufacturer's sale price-(See H.R. 12536.)
Alien, nonresident employees, to exclude from
gross income amounts paid to certain-(See
H.R. 135.)

Aromatic cachous, relating to-(See H.R. 4586.)
Assessments and charges against taxpayer or

property without regard to whether they in-
crease value, resolution favoring deductions...
Aviation, fuel, draft of proposed legislation by
imposing a tax on the sale of____
Bicycle tires and tubes used in the manufac-
ture, or production of new bicycles, to exempt,
from the manufacturer's excise tax on tires
and tubes-(See H.R. 8318.)

Cabaret tax, to reduce-(See H.R. 2164.)
Charitable contributions, relating to unlimited
deductions for-(See H.R. 6066, H.R. 6779.)
Cigars, with respect to the excise tax on-(See
S. 3293; H.R. 10960.)

Copyright, royalties of personal holding com-
pany tax, with respect to treatment of- (See
H.R. 7588.)

Corporate normal tax rate and certain excise
tax rates, draft of proposed legislation to pro-
vide extension of the____
Corporations-

Foreign-

Credit for taxes paid by a, to allow a-(See
H.R. 11681.)

Dividends paid by, relating to (See H.R.
12036.)

Corporations or associations, nonprofit, to ex-
empt from taxation certain-(See H.R. 6155.)
Dealer reserve income, to provide transitional
provisions for the income tax treatment of-
(See H.R. 8684.)

Dramatic performance (including musical),
providing that the tax on admissions shall
not apply to admissions to live-(See S. 3891.)
Dues to organizations, to permit the, to be in-

cluded in gross income for taxable years to
which the dues relate (See H.R. 11266.)
Employment taxes on employers, to provide a
special credit against social security taxes to
employers who employ individuals 45 or
over-(See S. 2879.)

Estate taxes paid on transfers of decedents dy-
ing after December 31, 1947, relating to-
(See S. 2996; H.R. 2397.)

Estates, trusts, partners, and partnerships, to
revise the income tax provisions of (See
H.R. 9662.)

Excise tax rates-(See Corporate normal tax,
supra.)

Exploration expenditures, with respect to limita-
tion on the deduction of-(See H.R. 4251.)

19

220

93

Internal Revenue Code of 1954-Continued
Amending-
Federal National Mortgage Association, relating
to the income tax treatment of nonrefund-
able capital contributions to-(See H.R. 7885,
H.R. 7947.)

Fishermen, to extend to, the same treatment ac-
corded farmers in relation to estimated in-
come tax-(See H.R. 1925.)
Foreign-

Central bank of issue, draft of proposed legis-
lation to exempt from taxation the income
derived by, from obligations by the United
States___

Investment-(See Investment, infra.)
Tax credit, to permit taxpayers to elect an
overall limitation on the-(See H.R. 10087).
Gift tax-

Paid on a gift of property which is included
in the gross estate of a decedent, relating
to the credit against the estate tax for the
amount of—(See S. 3240.)

Purposes, relating to transfers for-(See S.
3253.)

Gifts and inheritances, relating to exclusion
from gross income of—(See S. 3430.)
Ground rent, redeemable, to allow a deduction
for payments of, and for real property taxes
paid on property subject to redeemable
ground rent-(See S. 3220.)

Historical societies or agencies, with respect to
charitable contributions to (See S. 3178.)
Hospital, nursing home, home nursing service
and diagnostic outpatient hospital services for
persons eligible for old-age, survivors and dis-
ability insurance benefits, to provide insur-
ance against the costs of—(See S. 2915.)
Hospitals, nonprofit, to exempt, from certain
excise taxes-(See S. 3401.)

Incomes, estates, and gifts, concurrent reso-
lution favoring an amendment to the Con-
stitution relative to____

Insurance benefits, increasing the amount of—
(See S. 3725.)

Investment abroad, to encourage private-(See
S. 3251; H.R. 5.)

Iron Workers' Mid-America Pension Trust, re-
lating to the effective date of the qualification
of the, as a trust-(See S. 3029.)
Lead and zinc, to impose import taxes on-
(See S. 3696, S. 3698.)

Legislative purposes, to provide that lawful ex-
penditures for, shall be allowed as deductions
from gross income-(See S. 3145.)
Life insurance companies-

Accident and health insurance contracts, to
permit a deduction by, of the premiums
from-(See S. 3474, S. 3756.)
Investment securities, to provide for, the same
treatment with respect to losses on certain,
as is provided for banks-(See S. 3475.)
Liquor stores operated by States and political
subdivisions, to provide that, shall not be re-
quired to pay more than one tax as a retail
dealer in liquor-(See S. 3026; H.R. 9000.)
Machineguns and certain other firearms, to
eliminate the proration of the tax on persons
dealing in-(See H.R. 4029.)

Minister, social security, to extend the time
within which a, may elect coverage as a self-
employed individual for-(See S. 3289, S. 3398,
S. 3521, S. 3535.)

Motor club, to provide the same treatment for
prepaid dues income received by a nonprofit,
as for prepaid subscription income-(See S.
2883.)

Internal Revenue Code of 1954-Continued

Amending-
Pipe and Refrigeration Fitters Local 537 Pen-
sion Fund, relating to the date of the quali-
fication of the, as a qualified trust (See S.
3694, S. 3712.)

Playing cards, with respect to the method of
paying the tax on-(See S. 2938.)
Political-

Committees, to exclude service performed in
the employment of certain-(See S. 3301.)
Contributions, to provide for a credit or de-
duction against Federal income taxes for
certain (See S. 2905.)
Possessions of the United States, relating to-
(See H.R. 5547.)

Private investment abroad, to encourage, in less
developed areas and thereby promote Ameri-
can industry and reduce Government expendi-
tures for foreign economic assistance in such
areas (See S. 3251; H.R. 5.)
Railroad-

Corporation in receivership proceeding or in
proceeding under the Bankruptcy Act, to
provide for the treatment of income from
discharge of indebtedness of a-(See H.R.
11405.)

Corporations, relating to-(See S. 3765.)
Real estate investment trusts, to provide a spe-
cial method of taxation of—(See H.R. 12559.)
Resident of home, to provide that the taxpayer's
personal exemption for an individual not re-
lated to him shall be allowed if such individual
resides in his home for the major part of the
taxable year, making special provision where
such individual is a child living with him for
the duration of a school year-(See S. 3200.)
Retailers and other distributors, to restore com-
petitive equality to, with respect to certain
sales to business and other organizations—
(See S. 2995.)

Small business-

Investment companies, relating to (See S.
3786.)

Tax status of, relating to the election of-(See
S. 2789.)

Stock, shares or certificates of, relating to the
rate of tax on the issuance of, by regulated
investment companies—(See H.R. 6132.)
Students-

Elementary or high school, to treat as chari-
table contributions amounts paid by tax-
payers in maintaining, including foreign
and Indian students-(See S. 3614.)
Foreign, to allow an exemption for (See
S. 2754.)
Subscription income, prepaid, to permit tax-
payers who use the cash receipts and dis-

bursements method of accounting to make an
election with respect to-(See S. 3243.)
Tax Court of the United States, judges' widows,
relating to (See H.R. 8732.)
Television, tubes, relating to the taxable status
of sales prior to September 1, 1955, of, for use
in the production of certain component parts
of receiving sets-(See S. 3244.)

Tires produced from used tires, to fix a tax on
laminated-(See H.R. 6785.)

Trade policy, to provide assistance to facilitate
adjustments made necessary by the (See
S. 3803.)

Trusts (See Real estate, supra.)

Trusts, reciprocal and other, relating to the gift
and estate tax treatment of the relinquish-
ment of powers in the case of-(See S. 3668;
H.R. 12329.)

Trusts and corporations, charitable, relating to
accumulation of income by certain-(See S.
2933.)

Unemployment, benefit trusts, to provide an ex-
emption from income tax for supplemental-
(See H.R. 8229.)

Pattern Makers' Pension Trust of Chicago, re-
lating to the effective date of the qualifica-
tion of the, as a qualified trust-(See S. 3073.)
Internal Security Manual, revised edition, printing ad-
ditional copies of—(See S. Con. Res. 96.)
Internal security of the United States, to strengthen
the (See S. 2652.)

International-

Education-(See also Educational.)
Educational exchange programs, reports on for..

Page

10,
335,504

Exposition in the United States, resolution con-
cerning the holding of an-(See S. Res. 169.)
Food and raw materials reserve, relative to the
establishment of an-(See S. Res. 340, S.
Res. 357.)

Food program, establishing-(See S. Con. Res.

116.)

Health and medical research, to establish an―
(See S.J. Res. 41.)

Medical-(See Health, supra.)

Organizations contributions, report on extent and

368

534

disposition of, for fiscal 1959_____
Payments (See Exports, Imports.)

Special program, supplemental estimate of------
Trade fairs and expositions, concerning partici-
pation in (See S. Con. Res. 106.)
Travel, to establish an Office of-(See S. 3162.)
International Bureau for the Protection of Industrial
Property, authorizing appropriations for-
(See H.J. Res. 627.)

Draft of proposed legislation regarding--
International Claims Settlement Act, amending, Italy,

claims arising out of the war with, to provide
for the payment of American-(See S. 3553.)
International Claims Settlement Act of 1949-
Amending-(See S. 3008.)

Alien property interests, relative to the return
of certain-(See S. 2634.)
International Cooperation Administration-(See De-
partment of State.)

International Court of Justice, recognition of the
jurisdiction of the, in legal disputes, relating
to (See S. Con. Res. 115.)
Memorials, petitions, and resolutions remonstrat-
ing against..

17

108,

221

Draft of proposed legislation regarding___
Emergency transportation, to provide an ex-
emption for, by towing-(See S. 2375.)
Taxes, State and local, to require proof of
payment of, as a condition to transfer cer-
tificate or permit issued to a carrier by
motor vehicle under the provisions of such
part (See S. 3281.)

Within a State which authorizes certain oper-
ations, as a common carrier by motor ve-
hicle engaged in interstate or foreign com-
merce if State authorized-(See S. 3228.)
Rail and water transportation by, with respect
to reasonable differentials in favor of joint
rates (See S. 3048.)
Railroads-

Bulk commodities, to provide that the trans-
portation of, shall be exempt from regula-
tion-(See S. 3618.)

Track motorcars, to provide for the protec-
tion of employees by regulating the use of-
(See S. 1425.)

Rates, charges, and practices-(See Discrimina-
tory, supra.)

Transportation system, national, to strengthen
and improve the-(See S. 2935, S. 3020.)
Water carriers, to require suspension of rates
pending hearing and decision concerning their
lawfulness-(See S. 3047.)

Interstate Commerce Commission-

Carriers, railroad, amending the law requiring, to
make reports to, with respect to certain acci-
dents (See S. 1964.)

Communications from, transmitting-

Investment Advisers Act of 1940, amending-(See
S. 3773.)

Investment Company Act, amending-(See S. 3772.)
Iowa-

Badger Creek Mill-Picayune Creek, works of im-
provement for watershed protection and flood
prevention___.
Coralville Reservoir on Iowa River, to modify the
project for the, to provide for a highway
bridge across Coralville Reservoir-(See S.
3601.)

Keosauqua, to amend the law to provide that
payment for the lands conveyed to, may be
made on a deferred basis-(See S. 3247.)
Senators from—

Hickenlooper, Bourke B., attended___.
Martin, Thomas E., attended_-_-_-

Iran, agreements concluded under Agricultural Trade
Development and Assistance Act____

Iron Workers' Mid-America Pension Trust, relating to
the effective date of the qualification of the,
as a trust (See S. 3029.)

Irrigation, center for research on principles of, concur-
rent resolution favoring the establishment of
a national___
Ischua Creek, New York, works of improvement for...
Isil, Dr. Niyazi H.-(See S. 3737.)
Israel-

7

306

1

1

530

227

347

Pipeline carriers in interstate commerce, copies
of valuations of properties of certain__‒‒‒

Reports by, on-

Johnston, Olin D. (Senator from the State of South Page

Japan-

Page

Agreement under the Agricultural Trade De-
velopment and Assistance Act---.

412

Committee appointment, Joint Select Committee
on Disposition of Papers in the Executive De-
partments___
34, 79, 130,

161, 198, 227, 240, 294, 315, 357, 407, 434, 504, 530
Conferee, appointed as..
232, 328, 337
Joliet Arsenal Military Reservation, to provide for the
conveyance of lands in, to the State of Illi-
nois (See S. 747.)

Jones, M. Sgt. Emery C.-(See H.R. 6081.)
Jones, Mary V.-(See H.R. 6083.)

Jordan, B. Everett (Senator from the State of North

Attendance, excused from_

225

Board of Visitors to, Merchant Marine Academy,
appointed..

Journal-(See also Senate-Journal.)

120

Jensen, P. D., a Danish representative to the United
Nations, petition praying the prosecution of
the assassins of__

Nominations, resolution favoring the Senate Com-

65

Jochnick, Adolph B.-(See H.R. 10376.)
John Day Dam project, to provide for reimbursing the
city of Arlington, Oreg., for the loss of taxes

on property in connection with the (See S.
3732.)

John Day lock and dam, Oregon—

Designating the, as the Richard L. Neuberger
lock and dam-(See S. 3215.)
Resolution favoring waterfowl resources as a
purpose of....

Umatilla, authorizing the raising of the level of,
and to convey the land to the city of—(See
S. 3731.)

Johnson, Candace Elizabeth Lee (Kyung Hee Lee) —
(See S. 2028.)

Johnson, Ella, to pay a gratuity to-(See S. Res. 315.)
Johnson, Essie V.-(See H.R. 12079.)

442
294

109, 121

Court for the District of Kansas at Salina, reso-
lution favoring the establishment of‒‒‒‒‒‒
Fort Riley, resolution favoring land at--.
Fort Scott national historic site at Fort Scott, con-
current resolutions favoring the establishment
of the__.
Great Bend, concurrent resolution favoring an
airway communications and navigation sta-
tion in the vicinity of-----
Huron Cemetery in Kansas City, resolution favor-
ing, the, to be held as a national historic site
as a preservation of early Indian history‒‒‒‒‒
Kanopolis Dam and Reservoir, providing for ad-
justments in lands or interests acquired for-
(See S. 2844.)

Legislature of the State of—

Petitions, resolutions, and memorials from—
Beef and red meats from foreign countries,
resolutions favoring reduction and control
of the importation of-----
Brucellosis-eradication program, concurrent
resolution favoring funds for the continua-
tion of the____

Kelemen, Josef___

Keller, Joe, and Piper, H. E., from 1958 wheat market-
ing penalties and loss of soil bank benefits-
(See S. 2507.)

Keller, Miss Helen, extending greetings to, on the
occasion of 80th birthday (See S. Res. 336.)
Kennedy, John F. (Senator from the State of Massa-
chusetts)-

118

Attended__--

Conferee, appointed as--‒‒‒‒

Kentucky-

376

Barkley Dam project, authorizing an emergency
appropriation for prosecution of the (See
S. 3783.)

Beaver Creek, report of improvement in water-
sheds____

103, 107

Boy Scout troop, that Burnside, shall be known as
the original home and founding place of the
first American-(See S. Con. Res. 105.)
Caney Creek, North Fork of Little River and West
Fork of Clarks River, works of improve-
ment for._

2

504

171

347

107

109, 121

Fort Scott national historic site at Fort Scott,
concurrent resolutions favoring the estab-
lishment of the______
Great Bend, concurrent resolution favoring an
airway communications and navigation sta-
tion in the vicinity of___.

Medals in commemoration of, to provide for the
striking of-(See S. 2431.)
One-hundredth anniversary of admission into the
Union-

Commemorating the-(See S. J. Res. 214.)

118

Veterans, education and training benefits pro-
vided by Public Law 550, resolution favor-
ing, being extended to all_--_.

Lake Cumberland, to authorize adjustment of
rentals under leases entered into for the pro-
vision of commercial recreational facilities
at (See S. 3259.)

Legislature of the State of-

Petitions, resolutions, and memorials from-
Cave Run Reservoir on Licking River, concur-
rent resolutions favoring funds to construct
the___

76

170, 172

353