1954 Code definition

1954 Code means the Internal Revenue Code of 1954 as amended from time to time through the date of enactment of the Code. References to the 1954 Code and Sections of the 1954 Code include relevant applicable regulations (including temporary regulations) and proposed regulations thereunder and any successor provisions to those Sections, regulations or proposed regulations.
1954 Code means the Internal Revenue Code of 1954, as amended, and the Treasury regulations thereunder.

Examples of 1954 Code in a sentence

  • The tax on generation-skipping transfers imposed by Chapter 13 of the 1954 Code.

  • Also, under the 1954 Code, if the taxpayer files a written waiver of the requirement that the taxpayer be sent a notice of disallowance, the 2- year period for bringing suit begins to run on the date such waiver is filed.

  • Gift tax imposed by Chapter 4 of the 1939 Code and Chapter 12 of the 1954 Code.

  • Income and profits taxes imposed by Chapters 1 and 2 of the 1939 Code and taxes imposed by subtitle A of the 1954 Code, relating to income taxes.

  • Estate taxes imposed by Chapter 3 of the 1939 Code and Chapter 11 of the 1954 Code.


More Definitions of 1954 Code

1954 Code means the Internal Revenue Code of 1954, as amended. Each reference to a section of the 1954 Code herein shall be deemed to include the United States Treasury Regulations, including temporary and proposed regulations, relating to such section which are applicable to the Bonds or the use of the proceeds thereof.
1954 Code means the Internal Revenue Code of 1954, as in effect on the day prior to the effective date of the Code.
1954 Code has the meaning set forth in Section 6.14(a)(iii).
1954 Code means the Internal Revenue Code of 1954, as amended, as in effect on August 1, 1986.
1954 Code means the Internal Revenue Code of 1954, as amended and supplemented.
1954 Code means the Internal Revenue Code of 1954, as amended, and any rules and regulations promulgated thereunder.