Internal Revenue Code 1939

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UNITED STATES STATUTES AT LARGE
CONTAINING THE

LAWS AND CONCURRENT RESOLUTIONS ENACTED DURING THE FIRST SESSION OF THE SEVENTY-SIXTH CONGRESS OF THE UNITED STATES OF AMERICA

1939
AND

TREATIES, INTERNATIONAL AGREEMENTS OTHER THAN TREATIES, AND PROCLAMATIONS
COMPILED, EDITED, INDEXED, AND PUBLISHED BY AUTHORITY OF LAW UNDER THE DIRECTION OF THE SECRETARY OF STATE

VOLUME 53
PART 1 INTERNAL REVENUE CODE
APPROVED FEBRUARY 10, 1939

UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON : 1939

PREFACE The Internal Revenue Code, approved February 10, 1939, and published in this volume as Public Act No. 1 of the Seventy-sixth Congress, is the first Federal act of its kind since the Revised Statutes of the United States,
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The first, published in 1930, embraced the general and permanent internal revenue laws in force on December 1, 1930; the second, published in 1933, the laws in force on July 16, 1932; and the third, published in 1938, the laws in force at the beginning of that year. In the preparation of these codifications, invaluable assistance was received from the Department of the Treasury, the Department of Justice, and the Legislative Reference Service of the Library of Congress. To the Division of Research and Publication of the Department of State grateful acknowledgment is made of the index to this volume and of their expert aid in the revision of the proof of the appendix. The appendix, published under the provisions of section 9 of the Internal Revenue Code, is divided into four parts. Part I consists of tables of reference to internal revenue statutes. Tables A and B have been described above. Table C cites the statutes expressly repealed, in whole or in part, together with the repealing statutes. Table D cites the statutes expressly amended or reenacted, with the amending or reenacting statutes. The derivation of the sections of the Revised Statutes relating to internal revenue is shown in table E. Mr. W. H. McClenon, of the Legislative Reference Service of the Library of Congress, rendered indispensable aid in the preparation of these tables, as well as of the Code generally.

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