Date

Page

1942, October 21, c. 619 ("Revenue Act of 1942"), 56 Stat. 798-985:
Title I.—Individual and Corporate Income Taxes:

Part I.-Amendments to Chapter 1 (of the Internal Revenue Code
of 1939):

§ 151. Real Property; Involuntary Conversions, etc.: (b) Gains and Losses from Involuntary Conversion and from the Sale or Exchange of Certain Property Used in the Trade or Business.-. (Adds subsection (j) to § 117 of the Internal Revenue Code of 1939). 56 Stat. 846_ 179, 186, 187, (text of § 117(j) in note*), 188, 189 Title IV.-Estate and Gift Taxes: Part I.-Estate Tax:

§ 404. Proceeds of Life Insurance:

(a) (Amends § 811(g) of the Internal Revenue Code of
1939 in full). 56 Stat. 944-955_.

88 (note 1)

(c) Decedents to which amendments made applicable.-.
56 Stat. 945___
89 (text in note 2)

1942, December 2, c. 656 ("An Act To permit the United States to be made
a party defendant in certain cases"), 56 Stat. 1026–1027. (Amend-
ing in full §§ 1, 2, and 4 of the Act of March 4, 1931, c. 515). 46 Stat.
1528-1529_.

97 (note 9)

1943, June 9, c. 120 ("Current Tax Payment Act of 1943"), 57 Stat. 126150:

§ 5. Current Payment of Tax not Withheld at Source:

4 (note 6)

(b) Additions to Tax.-. (Adds § 294(a) (3), (4), and (5) to the
Internal Revenue Code of 1939). 57 Stat. 144_
1944, February 25, c. 63 (“Revenue Act of 1943"), 58 Stat. 21-94:
Title I.-Individual and Corporation Income Taxes and Withholding
of Tax at Source on Wages:

§ 118. Penalties in Connection with Estimated Tax:
(a) In General.-. (Adds § 294 (d) to the Internal Revenue
Code of 1939). 58 Stat. 37-38-

6, note *

§ 124. Percentage Depletion for Flake Graphite, Vermiculite, pot-
ash, Beryl, Feldspar, Mica, Talc, Barite, Lepidolite, and
Spodumene:

(c) Definition of Gross Income from Mining.-. (Adds § 114
(b) (4) (B) to the Internal Revenue Code of 1939). 58
Stat. 45.

160, 162, 164

1944, October 3, c. 479 ("Surplus Property Act of 1944"), 58 Stat. 765–784: § 2. Objectives. 58 Stat. 766-767

§ 3. Definitions:

(g) ("Care and handling"). 58 Stat. 767.......

§ 6. Duties and Authority of (Surplus Property) Board. 58 Stat. 768_ § 9. Regulations:

(b) (Scope). 58 Stat. 769_..

§ 11. Declaration and Dispositon of Surplus Property. 58 Stat. 769-770

(d) (Responsibility and authority of disposal agency). 58
Stat. 770

84

§ 13. Disposal to Local Governments and Nonprofit Institutions:
(b) (Donation or destruction of property of no commercial
value). 58 Stat. 771____

(b) (Transfer of title or other interest). 58 Stat. 773---

§ 30. Disposition of Proceeds:

(a) (Proceeds from transfer or disposition of property to be covered into Treasury as miscellaneous receipts). 58 Stat. 781---1947, June 30, c. 166 ("Joint Resolution To extend the succession, lending powers, and the functions of the Reconstruction Finance Corporation"), Stat. 202-209:

Title I.-Amendment to the Reconstruction Finance Corporation Act: § 1. (Amending in full the Reconstruction Finance Corporation Act). 61 Stat. 202-207:

83

§ 8. (of the Reconstruction Finance Corporation Act). (Exemp-
tion from taxation). 61 Stat. 205----- 81 (partial text in note 1), 82

Date

Page

1947, August 5, c. 493 (“An Act To authorize leases of real or personal property by the War and Navy Departments, and for other purposes". Military Leasing Act of 1947), 61 Stat. 774-776:

In General__.

14

§ 6. (State or local taxes). 61 Stat. 775-776_---- 16 (partial text in note 7) 1948, June 25, c. 645, 62 Stat. 683-868:

81. (Title 18, United States Code, Crimes and Criminal Procedure), 62 Stat. 683-858:

18 U.S.C.:

Part I.-Crimes:

Chapter 47.-Fraud and False Statements:

§ 1001. Statements or Entries Generally. 62 Stat.
749_
21 (text in note 3)

Chapter 205.-Searches and Seizures:

83109. Breaking Doors or Windows for Entry or
Exit. 62 Stat. 820___.

1948, June 25, c. 646, 62 Stat. 869-1009:

75 (text in note 3)

§ 1. (Title 28, United States Code, Judiciary and Judicial Procedure), 62 Stat. 869-985:

28 U.S.C.:

Part IV.-Jurisdiction and Venue:
Chapter 81.-Supreme Court:

§ 1252. Direct appeals from decisions invalidating
Acts of Congress. 62 Stat. 928_.

90

§ 1257. State courts; appeal; certiorari. 62 Stat.
929_
82 (partial text in note 4)

Chapter 85.-District Courts; Jurisdiction:
1346. United States as defendant:

(a) (Original jurisdiction). 62 Stat. 933----- 55, 57
partial text in note 10), 58, 60, 61 (partial text), 61
(note 22)

(1) (Suits for refund of internal revenue
taxes). 62 Stat. 933__.

37, 38

(partial text), 39, 40, 41, 42, 47 (note 33), 51, 52,
53 (partial text)

Chapter 89.-District Courts; Removal of Cases from
State Courts:

§ 1444. Foreclosure action against United States____

Chapter 91-Court of Claims:

97

(note 10)

19 (note 8)

§ 1491. Claims against United States Generally. 62
Stat. 940.

Part V.-Procedure:

Chapter 127.-Executions and Judicial Sales:

§ 2001. Sale of realty generally. 62 Stat. 958-- 90 (note 6) Chapter 133.-Review-Miscellaneous Provisions:

§ 2101. Supreme Court; time for appeal or certiorari;
docketing; stay. 62 Stat. 961–962-.

§ 2103. Appeal from State court improvidently
taken regarded as writ of certiorari.
962

62 Stat.

90

82 (partial text in note 4)

§ 2106. Determination. 62 Stat. 962.

Part VI.-Particular Proceedings:

Chapter 151.-Declaratory Judgments:

§ 2201. Creation of remedy. 62 Stat. 964_.

24, 25, 27

45

(note 26), 60 (note 18) 45 (note 26)

§ 2202. Further relief. 62 Stat. 964-_

Chapter 161.-United States as Party Generally:

§ 2410. Actions affecting property on which United
States has lien..

62

Stat. 972-973. 94, note 2.97 (text in note 9), 98, 99 (note
11), 100, 101, 102, 103, 105, 106.

(a) (Naming United States as party). 62 Stat.
972-973-

98, 104

Date

Page

1948, June 25, c. 646, 62 Stat. 869-1009

Continued

§ 1. (Title 28, United States Code, Judiciary and Judicial Procedure), 62 Stat. 869-985-Continued

28 U.S.C.-Continued

Part VI.-Particular Proceedings-Continued
Chapter 163.-Fines, Penalties and Forfeitures:

§ 2463. Property taken under revenue law not re-
pleviable. 62 Stat. 974__.

79 (text), 80 § 36. (Review of decisions of Tax Court). (Amends § 1141 (a) of 1948, July 2, c. 880 ("An Act To create a commission to hear and determine the claims of certain motor carriers". Motor Carrier Claims Act), 62 Stat. 1222-1223_

187

the Internal Revenue Code of 1939 in full). 62 Stat. 991___ 114 (note 13) 1949, June 30, c. 288 ("Federal Property and Administrative Services Act"), 63 Stat. 377-403-. 83 (note 10)

1952, July 7, c. 456 ("An Act To amend the Bankruptcy Act, approved July 1, 1898, and Acts amendatory thereof; and to repeal subdivision b of section 64, subdivision h of section 70, and sections 118, 354, and 643 thereof and all Acts and parts of Acts inconsistent therewith"), 66 Stat. 420-438:

§ 2(b). (Amends § 2a (7) of the Bankruptcy Act, as amended, in full. 66 Stat. 420–421.

79 (note 6)

1954, July 30, c. 648 (“An Act To permit all civil actions against the United States for recovery of taxes erroneously or illegally assessed or collected to be brought in the district courts with right of trial by jury"), 68 Stat. 589:

§ 1. (District courts' jurisdiction).

in full). 68 Stat. 589__.

(Amends 28 U.S.C. 1346 (a) (1)

40 (note 10); 57, note 9

1954, August 16, P.L. 591, c. 736 ("Internal Revenue Code of 1954"), 68A Stat. 3-929:

Subtitle A.-Income Taxes:

Chapter 1.-Normal Taxes and Surtaxes:

Subchapter A.-Determination of Tax Liability:
Part I.-Tax on Individuals:

§ 1. Tax imposed:

(a) Rates of Tax on Individuals.—. 68A Stat.
5---

(b) Rates of Tax on Heads of Households:

38, note 2

(1) Rates of Tax.-. 68A Stat. 6------ 38, note 2
Subchapter B.-Computation of Gross Income, Adjusted
Gross Income, and Taxable Income:

Part I.-Definition of Taxable Income:
§ 61. Gross Income Defined:

(a) General Definition.—. 68A Stat. 17- 119 (text
in note 1), 121

Part II.-Items Specifically Included in Gross Income:
8 74. Prizes and Awards. 68A Stat. 24–25_--

113 (note 12)

Part III.-Items Specifically Excluded from Gross
Income:

§ 102. Gifts and Inheritances:

(a) General Rule.-. 68A Stat. 28- 108 (note 1), 115, 119 (partial text in note 2), 121, 135. Part VI.-Itemized Deductions for Individuals and Corporations:

§ 167. Depreciation :

(a) General Rule.-. 68A Stat. 51.

184

(b) Use of Certain Methods and Rates.-. 68A
Stat. 51----
183 (partial text)
(1) (Straight Line Method). 68A Stat. 51-- 182
(text in note 1)
Method). 68A

(2) (Declining Balance

Stat. 51--- .--- 182 (partial text in note 1),

(.

Date

1954, August 16, P.L. 591, c. 736 ("Internal Revenue Code of 1954"), 68A Stat. 3-929-Continued

Subtitle A.-Income Taxes-Continued

Chapter 1.-Normal Taxes and Surtaxes-Continued

Subchapter B.-Computation of Gross Income, Adjusted
Gross Income, and Taxable Income Continued

Part VI.-Itemized Deductions for Individuals and
Corporations-Continued

§ 167. Depreciation-Continued

Page

(b) (4) (Other Consistent Methods). 68A Stat.
51___
170, 173, 175, 180

(c) Limitations on Use of Certain Methods and
rates.-. 68A Stat. 51-52_-_. 170, 173, 175, 180, 182
(d) Agreement as to Useful Life on Which
Depreciation Rate Is Based.-. 68A Stat.
170, 173, 175, 180

52_-_

Subchapter I.-National Resources:

Part I.-Deductions:

§ 613. Percentage Depletion. 68A Stat. 208-- 160 (note 7)

Subtitle B.-Estate and Gift Taxes:

Subchapter A.-Estates of Citizens or Residents:

Part III.-Gross Estate:

§ 2042. Proceeds of Life Insurance. 68A Stat. 387-
388--

Subtitle D.-Miscellaneous Excise Taxes:
Chapter 32.-Manufacturers' Excise Taxes:
Subchapter B.-Household Type Equipment, Etc.:
Part I. Refrigeration Equipment:

§ 4111. Imposition of Tax. 68A Stat. 475.

Chapter 39.-Regulatory Taxes:

Subchapter A.-Narcotic Drugs and Marihuana :

Part I.-Narcotic Drugs:

89 (note 2)

Subpart A.-Tax on Opium, Isonipecaine, Opiates,
and Coca Leaves:

§ 4704 Packages:
(a) General

550

149

Subtitle F.-Procedure and Administration:

Chapter 63.-Assessment:

Subchapter B.-Deficiency Procedures in the case of Income,
Estate, and Gift Taxes:

§ 6213, Restrictions Applicable to Deficiencies; Petition
to Tax Court:

(a) Time for Filing Petition and Restriction on
Assessment.-. 68A Stat. 771-772____
(d) Waiver of Restrictions.-. 68A Stat.

Chapter 64.--Collection:
Subchapter C.-Lien for Taxes:

§ 6321. Lien for Taxes. 68A Stat. 779

44 (note 22) 772------ 11 (text in note 8)

94 (note 3),

95, 140 (note 1), 147 (text in note 1) 94 (note 3), 140 (note 1), 147 (text in note 2)

§ 6322. Period of Lien. 68A Stat. 779_.

§ 6323. Validity against Mortgages, Pledges, Purchasers,
and Judgment Creditors. 68A Stat. 779-780--. 94 (note 3)
(a) Invalidity of Lien without Notice.-. 68A
Stat. 779-

143 (note 3)

§ 6325. Release of Lien or Partial Discharge of Property.
68 A Stat. 781-782--
94 (note 3), 102 (text in note 2)
Subchapter D.-Seizure of Property for Collection of Taxes:
§ 6331. Levy and Distraint. 68A Stat. 783------ 43 (note 19),
77 (note 1)

§ 6332. Surrender of Property Subject to Levy. 68A
Stat. 784__

77 (note 1)

Date

1954, August 16, P.L. 591, c. 736 ("Internal Revenue Code of 1954"), 68A
Stat. 3-929-Continued

Subtitle F.-Procedure and Administration-Continued
Chapter 65.-Abatements, Credits, and Refunds:
Subchapter B.-Rules of Special Application:

§ 6416. Certain Taxes on Sales and Services:
(a) Condition to Allowance:

(3) (Consent of ultimate purchaser or vendor
to refund to taxpayer). 68A Stat. 799___.

Chapter 66.-Limitations:

Subchapter B-Limitations on Credit or Refund:
§ 6511. Limitations on Credit or Refund.
808-811_

Page

152

68A Stat.
60 (note 21)

60 (note 17)

§ 6512. Limitations in Case of Petition to Tax Court.
68A Stat. 811-12____
Subchapter D.-Periods of limitation in Judicial Proceedings:
§ 6532. Periods of Limitation on Suits. 68A Stat.
816_

60 (note 21)

Chapter 68.-Additions to the Tax, Additional Amounts, and
Assessable Penalties:

Subchapter A.-Additions to the Tax and Additional
Amounts:

§ 6654. Failure by Individual to Pay Estimated Income
Tax. 68A Stat. 823-825_.

Chapter 70.-Jeopardy, Bankruptcy and Receiverships :

Subchapter A.-Jeopardy:

Part II.-Jeopardy Assessments:

4 (note 3)

§ 6861. Jeopardy Assessments of Income, Estate, and
Gift Taxes. 68A Stat. 834-836__

60 (note 20)

(b) Deficiency Letters.-68A Stat. 834-835--

Chapter 76.-Judicial Proceedings:

Subchapter A.-Civil Actions by the United States:

§ 7403. Action to Enforce Lien or to Subject Property
to Payment of Tax. 68A Stat. 874__

Subchapter B.-Proceedings by Taxpayers:

10

94, 96 (text in note 6), 97, 103

§ 7421. Prohibition of Suits to Restrain Assessment or
Collection. 68A Stat. 876_.

§ 7422. Civil Actions for Refund:

43 (note 29), 59 (note 15)

40 (note 11) 43, 46, 47

(a) No Suit prior to Filing Claim for Refund.-
68A Stat. 876__

(e) Stay of Proceedings.-. 68A Stat. 877.
(text in note 32), 49 (note 37), 60 (note 17)
87424. Civil Act to Clear Title to Property. 68A Stat.
877-878-96 (text in note 7), 97, 98, 100, 101, 102, 103, 105, 106
Subchapter D.-Court Review of Tax Court Decisions :

§ 7482. Courts of Review:

(a) Jurisdiction. 68A Stat. 890-------- 114 (partial text in note 13)

1956, January 3, P.L. 1028, c. 1041, 70 Stat. 1-685:

§ 1 (Title 10, United States Code, Armed Forces), 70A Stat. 1-595:
Subtitle A-General Military Law:

Chapter 159.-Real Property; Related Personal Property;
and Lease of Non-Excess Property:

§ 2667. Leases; non-excess property:

(e) (Covering of rentals and receipts for services
into Treasury). 70A Stat. 150---

16