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The tax statutes were re-codified by an Act of Congress on February 10, 1939 as the "Internal Revenue Code" (later known as the "Internal Revenue Code of 1939"). The 1939 Code was published as volume 53, Part I, of the United States Statutes at Large and as title 26 of the United States Code.
Founded in 1992 by Peter Martin and Tom Bruce, [2] [3] LII was the first law site developed on the internet. [4] LII electronically publishes on the Web the U.S. Code, U.S. Supreme Court opinions, Uniform Commercial Code, the US Code of Federal Regulations, several Federal Rules, [5] and a variety of other American primary law materials. [6]
Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury.These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.
A Qualified Employee Discount is defined in Section 132(c) as any employee discount with respect to qualified property or services to the extent the discount does not exceed (a) the gross profit percentage of the price at which the property is being offered by the employer to customers, in the case of property, or (b) 20% of the price offered for services by the employer to customers, in the ...
The Court found that Wrigley’s activities in Wisconsin exceeded the provisions of the state code and allowed the imposition of the tax. [3] The Court ruled that the replacement of stale gum, "agency stock checks", and maintenance of inventory for those purposes were not protected, and the Court sided with the Wisconsin Department of Revenue.
Wex is a collaboratively-edited legal dictionary and encyclopaedia, [3] intended for broad use by "practically everyone, even law students and lawyers entering new areas of law". [ 4 ] It is sponsored and hosted by the Legal Information Institute ("LII") at the Cornell Law School . [ 4 ]
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The amendment was to a bill in the 83rd Congress, H.R. 8300, which was enacted into law as the Internal Revenue Code of 1954. The amendment was proposed by Senator Lyndon B. Johnson of Texas on July 2, 1954. The amendment was agreed to without any discussion or debate and was included in Internal Revenue Code of 1954 (Aug. 16, 1954, ch. 736). [10]