PUBLIC LAW 591 - CHAPTER 736 APPROVED AUGUST 16, 1954, 9:45 a. m., E. D. T.
H. R. 8300
Internal Revenue Code
of 1954 ENACTED DURING THE
K
SECOND SESSION OF THE EIGHTY-THIRD CONGRESS OF THE UNITED STATES OF AMERICA
Begun and held at the City of Washington on Wednesday, January 6, 1954,
an act To retdse the internal revenue laws of the United States. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) CITATION.— (1) The provisions of this Act set forth under the heading *'Internal Revenue Title" may be cited as the "Internal Revenue Code of 1954". (2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939". (b) PUBLICATION.—This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and an appendix; but without an index or marginal references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a headnote. (c) C R O S S R E F E R E N C E. — For saving provisions, effective date provisions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Revenue Code of 1954. (d)
ENACTMENT o r
INTERNAL R E V E N U E TITLE I N TO L A W. — The
Internal Revenue Title referred to in subsection (a)(1) is as follows:
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