 | United States. Interstate Commerce Commission - 1978 - 990 páginas
...Act of 1964 provides as follows: TREATMENT OF INVESTMENT CREDIT BY FEDERAL REGULATORY AGENCIES, ll was the intent of the Congress in providing an investment...under section 38 of the Internal Revenue Code of 1954. and it is the intent of the Congress in repealing the reduction in basis required by section 48(g)... | |
 | United States - 1965 - 1110 páginas
...FEDERAL REGULATORY AGENCIES Pub. L. 88-272, title II, § 203(e), Feb. 26, 1964, 78 Stat. 35, provided that: "It was the Intent of the Congress In providing...under section 38 of the Internal Revenue Code of 1954, and It Is the Intent of the Congress In repealing the reduction In basis required by section 48(g)... | |
 | United States. Civil Aeronautics Board - 1964 - 1156 páginas
...Rate», 41 CAB 44 (1964). " Local-Service Clans Subsidy Rate, 40 CAB 834 (1964). »Sec. 203 (e) provides: "It was the intent of the Congress In providing an...under section 38 of the Internal Revenue Code of 1954 * * * to provide an Incentive for modernization and growth of private Industry (including that portion... | |
 | 1998 - 800 páginas
...of competent jurisdiction before January 1, 1976, for a determination of such taxpayer's rights to investment credit under section 38 of the Internal Revenue Code of 1954 with respect to any film placed in service in any taxable year beginning before January 1, 1975, may... | |
 | 1994 - 696 páginas
...of competent jurisdiction before January 1, 1976, for a determination of such taxpayer's rights to Investment credit under section 38 of the Internal Revenue Code of 1954 with respect to any film placed In service In any taxable year beginning before January 1, 1975, may... | |
 | United States. Internal Revenue Service - 1964 - 888 páginas
...an elevator or an escalator." (e) TREATMENT OF INVESTMENT CREDIT BY FEDERAL REGULATORY AGENCIES. — It was the intent of the Congress in providing an investment credit under section 3$ of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction... | |
 | United States. Internal Revenue Service - 1967 - 1388 páginas
...38, 48 ; 1.38.1, 1.48-7.) Where a corporation which reports its income under the accrual method had an investment credit under section 38 of the Internal Revenue Code of 1954, the earnings and profits of the taxable year available for the payment of dividends are to be computed... | |
 | United States. Congress. Senate - 1964 - 922 páginas
...including line 17, as follows : "(e) TREATMENT OF INVESTMENT CREDIT BY FEDERAL REGULATORY AGENCIES. — It was the intent of the Congress in providing an...under section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction in basis required by section 48(g)... | |
 | United States. Internal Revenue Service - 1964 - 1462 páginas
...an elevator or an escalator." (e) TREATMENT or INVESTMENT CREDIT BY FEDERAL REGULATORY AGENCIES. — It was the intent of the Congress in providing an...under section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction in basis required by section 48 (g)... | |
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It was the intent of the Congress in providing an investment credit under section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction in basis required by section 48(g) of such Code, to provide an incentive... 
