Federal (United States) · Session law
Pub. L. 82-183 — To provide revenue, and for other purposes.
146 sections
2 groups
95 sections filed directly here
- Pub. L. 82-183, tit. II, sec. 201PERCENTAGE METHOD OF WITHHOLDING.Enacted
- Pub. L. 82-183, tit. II, sec. 202WAGE BRACKET WITHHOLDING.Enacted
- Pub. L. 82-183, tit. II, sec. 203ADDITIONAL WITHHOLDING OF TAX ON WAGES UPON AGREEMENT BY EMPLOYER AND EMPLOYEE.Enacted
- Pub. L. 82-183, tit. II, sec. 204EFFECTIVE DATE.Enacted
- Pub. L. 82-183, tit. III, sec. 301TAX TREATMENT IN CASE OF HEAD OF HOUSEHOLD.Enacted
- Pub. L. 82-183, tit. III, sec. 302PAYMENTS TO BENEFICIARIES OF DECEASED EMPLOYEES.Enacted
- Pub. L. 82-183, tit. III, sec. 303JOINT AND SURVIVOR ANNUITIES.Enacted
- Pub. L. 82-183, tit. III, sec. 304INCOME FROM DISCHARGE OF INDEBTEDNESS.Enacted
- Pub. L. 82-183, tit. III, sec. 305COMPENSATION OF CERTAIN MEMBERS OF THE ARMED FORCES.Enacted
- Pub. L. 82-183, tit. III, sec. 306INVOLUNTARY LIQUIDATION AND REPLACEMENT OF INVENTORY.Enacted
- Pub. L. 82-183, tit. III, sec. 307MEDICAL EXPENSES.Enacted
- Pub. L. 82-183, tit. III, sec. 308STANDARD DEDUCTION.Enacted
- Pub. L. 82-183, tit. III, sec. 309EXPENDITURES IN THE DEVELOPMENT OF MINES.Enacted
- Pub. L. 82-183, tit. III, sec. 310GROSS INCOME OF DEPENDENT OF TAXPAYER.Enacted
- Pub. L. 82-183, tit. III, sec. 311CREDIT FOR DIVIDENDS RECEIVED.Enacted
- Pub. L. 82-183, tit. III, sec. 311MUTUAL SAVINGS BANKS, BUILDING AND LOAN ASSOCIATIONS, COOPERATIVE BANKS.Enacted
- Pub. L. 82-183, tit. III, sec. 312JOINT RETURN AFTER FILING SEPARATE RETURN.Enacted
- Pub. L. 82-183, tit. III, sec. 314INCOME TAX TREATMENT OF EXEMPT COOPERATIVES.Enacted
- Pub. L. 82-183, tit. III, sec. 315SURTAX ON CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS.Enacted
- Pub. L. 82-183, tit. III, sec. 316ELECTION AS TO RECOGNITION OF GAIN IN CERTAIN CORPORATE LIQUIDATIONS.Enacted
- Pub. L. 82-183, tit. III, sec. 317CERTAIN DISTRIBUTIONS OF STOCK ON REORGANIZATION.Enacted
- Pub. L. 82-183, tit. III, sec. 318GAIN FROM SALE OR EXCHANGE OF TAXPAYEREnacted
- Pub. L. 82-183, tit. III, sec. 319PERCENTAGE DEPLETION.Enacted
- Pub. L. 82-183, tit. III, sec. 320REDEMPTION OF STOCK TO PAY DEATH TAXES.Enacted
- Pub. L. 82-183, tit. III, sec. 321EARNED INCOME FROM SOURCES WITHOUT THE UNITED STATES.Enacted
- Pub. L. 82-183, tit. III, sec. 322CAPITAL GAINS AND LOSSES.Enacted
- Pub. L. 82-183, tit. III, sec. 323SALE OF LAND WITH UNHARVESTED CROP.Enacted
- Pub. L. 82-183, tit. III, sec. 324SALES OF LIVESTOCK.Enacted
- Pub. L. 82-183, tit. III, sec. 325TAX TREATMENT OF COAL ROYALTIES.Enacted
- Pub. L. 82-183, tit. III, sec. 326COLLAPSIBLE CORPORATIONS.Enacted
- Pub. L. 82-183, tit. III, sec. 327DEALERS IN SECURITIES-CAPITAL GAINS AND ORDINARY LOSSES.Enacted
- Pub. L. 82-183, tit. III, sec. 328TREATMENT OF GAIN ON SALES OF CERTAIN PROPERTY BETWEEN SPOUSES AND BETWEEN AN INDIVIDUAL AND A CONTROLLED CORPORATION.Enacted
- Pub. L. 82-183, tit. III, sec. 329RECEIPTS OF CERTAIN TERMINATION PAYMENTS BY EMPLOYEE.Enacted
- Pub. L. 82-183, tit. III, sec. 330NET OPERATING LOSSEnacted
- Pub. L. 82-183, tit. III, sec. 331STOCK OPTIONS.Enacted
- Pub. L. 82-183, tit. III, sec. 332CREDIT FOR TAXES OF FOREIGN CORPORATIONS.Enacted
- Pub. L. 82-183, tit. III, sec. 333INFORMATION AT SOURCE ON PAYMENTS OF INTEREST.Enacted
- Pub. L. 82-183, tit. III, sec. 334ABATEMENT OF INCOME TAX FOR CERTAIN MEMBERS OF ARMED FORCES UPON DEATH.Enacted
- Pub. L. 82-183, tit. III, sec. 335EMPLOYEESEnacted
- Pub. L. 82-183, tit. III, sec. 336LIFE INSURANCE COMPANIES.Enacted
- Pub. L. 82-183, tit. III, sec. 337TAX TREATMENT OF CERTAIN INVESTMENT COMPANIES.Enacted
- Pub. L. 82-183, tit. III, sec. 338EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE TO ORDERS OF SECURITIES AND EXCHANGE COMMISSION.Enacted
- Pub. L. 82-183, tit. III, sec. 339TAXATION OF BUSINESS INCOME OF STATE COLLEGES AND UNIVERSITIES.Enacted
- Pub. L. 82-183, tit. III, sec. 340FAMILY PARTNERSHIPS.Enacted
- Pub. L. 82-183, tit. III, sec. 341WAR LOSSES.Enacted
- Pub. L. 82-183, tit. III, sec. 342DEDUCTION OF EXPENDITURES FOR MINE EXPLORATION.Enacted
- Pub. L. 82-183, tit. III, sec. 343DEFINITION OF EMPLOYEE.Enacted
- Pub. L. 82-183, tit. III, sec. 344NONBUSINESS CASUALTY LOSSES.Enacted
- Pub. L. 82-183, tit. III, sec. 345ABATEMENT OF TAX ON CERTAIN TRUSTS FOR MEMBERS OF ARMED FORCES DYING IN SERVICE.Enacted
- Pub. L. 82-183, tit. III, sec. 346LIFE INSURANCE DEPARTMENTS OF MUTUAL SAVINGS BANKS.Enacted
- Pub. L. 82-183, tit. III, sec. 347PUBLISHING BUSINESS CARRIED ON BY TAX-EXEMPT ORGANIZATION.Enacted
- Pub. L. 82-183, tit. III, sec. 348DEDUCTION WITH RESPECT TO CERTAIN UNRELATED BUSINESS NET INCOME.Enacted
- Pub. L. 82-183, tit. III, sec. 349NONDISTRIBUTABLE INCOME OF PERSONAL HOLDING COMPANIES.Enacted
- Pub. L. 82-183, tit. IV, sec. 501MAXIMUM TAX FOR NEW CORPORATIONS.Enacted
- Pub. L. 82-183, tit. IV, sec. 502PAYMENTS FROM FOREIGN SOURCES FOR TECHNICAL ASSISTANCE, ETC.Enacted
- Pub. L. 82-183, tit. IV, sec. 503AVERAGE BASE PERIOD NET INCOME IN CASE OF CERTAIN FISCAL YEAR TAXPAYERS.Enacted
- Pub. L. 82-183, tit. IV, sec. 504AVERAGE BASE PERIOD NET INCOME-ALTERNATIVE BASED ON GROWTH IN CASE OF NEW CORPORATIONS.Enacted
- Pub. L. 82-183, tit. IV, sec. 505AVERAGE BASE PERIOD NET INCOME-ALTERNATIVE BASED ON GROWTH.Enacted
- Pub. L. 82-183, tit. IV, sec. 506ADJUSTMENTS FOR CHANGES IN INADMISSIBLE ASSETS IN CASE OF BANKS.Enacted
- Pub. L. 82-183, tit. IV, sec. 507DECREASE IN INADMISSIBLE ASSETS.Enacted
- Pub. L. 82-183, tit. IV, sec. 508ELECTION WITH RESPECT TO CERTAIN INADMISSIBLE ASSETS.Enacted
- Pub. L. 82-183, tit. IV, sec. 509ALTERNATIVE AVERAGE BASE PERIOD NET INCOME.Enacted
- Pub. L. 82-183, tit. IV, sec. 510DEFINITION OF TOTAL ASSETS FOR PURPOSES OF SECTIONS 442–446.Enacted
- Pub. L. 82-183, tit. IV, sec. 511AVERAGE BASE PERIOD NET INCOME-CHANGE IN PRODUCTS OR SERVICES.Enacted
- Pub. L. 82-183, tit. IV, sec. 512AVERAGE BASE PERIOD NET INCOME—NEW CORPORATION.Enacted
- Pub. L. 82-183, tit. IV, sec. 513EXCESS PROFITS CREDIT—REGULATED PUBLIC UTILITIES.Enacted
- Pub. L. 82-183, tit. IV, sec. 514CONSOLIDATED RETURNS OF REGULATED PUBLIC UTILITIES.Enacted
- Pub. L. 82-183, tit. IV, sec. 515NONTAXABLE INCOME FROM CERTAIN MINING PROPERTIES.Enacted
- Pub. L. 82-183, tit. IV, sec. 516TRANSITION FROM WAR PRODUCTION AND INCREASE IN PEACETIME CAPACITY.Enacted
- Pub. L. 82-183, tit. IV, sec. 517BASE PERIOD CATASTROPHE.Enacted
- Pub. L. 82-183, tit. IV, sec. 518CONSOLIDATION OF NEWSPAPERS.Enacted
- Pub. L. 82-183, tit. IV, sec. 519TELEVISION BROADCASTING COMPANIES.Enacted
- Pub. L. 82-183, tit. IV, sec. 520INCREASE IN CAPACITY FOR PRODUCTION OR OPERATION.Enacted
- Pub. L. 82-183, tit. IV, sec. 521EXCESS PROFITS CREDIT BASED ON INCOME IN CONNECTION WITH CERTAIN TAXABLE ACQUISITIONS.Enacted
- Pub. L. 82-183, tit. IV, sec. 522STRATEGIC MINERALS.Enacted
- Pub. L. 82-183, tit. IV, sec. 523EFFECTIVE DATE OF TITLE V.Enacted
- Pub. L. 82-183, tit. VI, sec. 601EXEMPTION OF CERTAIN ORGANIZATIONS FROM INCOME TAX FOR PRIOR TAXABLE YEARS.Enacted
- Pub. L. 82-183, tit. VI, sec. 602EXCESS PROFITS CREDIT BASED ON INCOME.Enacted
- Pub. L. 82-183, tit. VI, sec. 603FOREIGN ESTATE TAX CREDIT.Enacted
- Pub. L. 82-183, tit. VI, sec. 604ESTATE AND GIFT TAX TREATMENT OF UNITED STATES BONDS HELD BY CERTAIN NONRESIDENT ALIENS.Enacted
- Pub. L. 82-183, tit. VI, sec. 605ESTATE TAX EXEMPTION FOR WORKS OF ART LOANED BY NONRESIDENT ALIENS.Enacted
- Pub. L. 82-183, tit. VI, sec. 606EXEMPTION FROM ADDITIONAL ESTATE TAX OF MEMBERS OF ARMED FORCES UPON DEATH.Enacted
- Pub. L. 82-183, tit. VI, sec. 607TRANSFERS CONDITIONED UPON SURVIVORSHIP.Enacted
- Pub. L. 82-183, tit. VI, sec. 608TRANSFERS WITH INCOME RESERVED.Enacted
- Pub. L. 82-183, tit. VI, sec. 609TRANSFERS TAKING EFFECT AT DEATH.Enacted
- Pub. L. 82-183, tit. VI, sec. 610REVERSIONARY INTERESTS IN CASE OF LIFE INSURANCE.Enacted
- Pub. L. 82-183, tit. VI, sec. 611INCOME PURSUANT TO AWARD OF INTERSTATE COMMERCE COMMISSION.Enacted
- Pub. L. 82-183, tit. VI, sec. 612CREDIT IN PRIOR TAXABLE YEARS FOR DIVIDENDS RECEIVED ON PREFERRED STOCK OF A PUBLIC UTILITY.Enacted
- Pub. L. 82-183, tit. VI, sec. 613CONSOLIDATED RETURNS—INCLUDIBLE CORPORATION.Enacted
- Pub. L. 82-183, tit. VI, sec. 614TIME FOR PERFORMING CERTAIN ACTS POSTPONED IN CASE OF CHINA TRADE ACT CORPORATIONS.Enacted
- Pub. L. 82-183, tit. VI, sec. 615TREATY OBLIGATIONS.Enacted
- Pub. L. 82-183, tit. VI, sec. 616REORGANIZATION PLAN NUMBERED 26 OF 1950.Enacted
- Pub. L. 82-183, tit. VI, sec. 617CLAIMS UNDER THE RENEGOTIATION ACT.Enacted
- Pub. L. 82-183, tit. VI, sec. 618PROHIBITION UPON DENIAL OF SOCIAL SECURITY ACT FUNDS.Enacted
- Pub. L. 82-183, tit. VI, sec. 619REMOVAL OF TAX EXEMPTION FROM EXPENSE ALLOWANCES OF THE PRESIDENT, THE VICE PRESIDENT, THE SPEAKER, AND MEMBERS OF CONGRESS.Enacted