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" It was in direct response to the Court Holding-Cumberland confusion and disparate treatment that Congress produced § 337 of the Internal Revenue Code of 1954. The report of the House Committee on Ways and Means... "
Import Relief to the Domestic Honey Industry: Hearings Before the ... - 第 8 頁
United States. Congress. House. Committee on Ways and Means. Subcommittee on Trade 著 - 1977 - 67 頁
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Revenue Act of 1941: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1941 - 1622 頁
...Westinghouse and General Electric or if he exchanges any security into a United States defense bond. The report of the House Committee on Ways and Means on the same revenue bill likewise states : It must be recognized that differences exist in the characteristics...
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Revenue Act of 1941. Hearings ... on H.R. 5417 ... Revised August 8-23, 1941

United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 頁
...Westinghouse and General Electric or if he exchanges any security into a United States defense bond. The report of the House Committee on Ways and Means on the same revenue bill likewise states: It must be recognized that differences exist in the characteristics...
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Hearings

United States. Congress. Senate. Committee on Labor and Public Welfare - 1952 - 1440 頁
...for the States' failure to maintain benefit rates in relation to wages, Secretary Tobin quoted from the report of the House Committee on Ways and Means on the original Social Security Act of 1935 to the effect that originally each State feared that an unemployment...
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Railroad Unemployment Insurance Act: Hearings Before the Committee on ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1952 - 196 頁
...for the States' failure to maintain benefit rates in relation to wages, Secretary Tobin quoted from the report of the House Committee on Ways and Means on the original Social Security Act of 1935 to the effect that originally each State feared that an unemployment...
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Railroad Unemployment Insurance Act ... Hearings ... on H.R. 6525 ... March ...

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1952 - 200 頁
...for the States' failure lo maintain benefit rates in relation to wages, Secretary Tobin quoted from the report of the House Committee on Ways and Means on the original Social Security Act of 1935 to the effect that originally each State feared that an unemployment...
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Internal Revenue Cumulative Bulletin, 第 2 期

United States. Internal Revenue Service - 1974 - 624 頁
...confusion and disparate treatment that Congress produced § 337 of the Internal Revenue Code of 1954. The Report of the House Committee on Ways and Means on the bill (HR 8300) which became the 1954 Code explained the purpose of § 337: "Your committee's bill eliminates...
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Description of Tax Bills (S. 120, S. 1397, S. 1584, S. 1814, S. 1815, and S ...

1983 - 44 頁
...carryovers generally reduce income, and hence US tax, before foreign tax and other credits are used. 5 The report of the House Committee on Ways and Means on the legislation creating the foreign tax credit carryback and carryover listed factors which may result...
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Threat of Certain Imports to National Security: Hearing Before the ..., 第 4 卷

United States. Congress. Senate. Committee on Finance - 1987 - 162 頁
...weakening of our internal economy may impair the national security. This distinction was made clear in the report of the House Committee on Ways and Means on the 1958 Act, which was a predecessor statute to section 232. Under section 232 of the Trade Expansion...
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Cumulative Digest of United States Practice in International Law, 第 2 卷

1946
...two provisions of the Internal Revenue Code contemplate the same situation should not be misleading. The report of the House Committee on Ways and Means on the Revenue Act of 1942, Section 118, as well as the Report of the Senate Finance Committee, Section 121,...
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