… The primary emphasis in the structural amendments to the Internal Revenue Code contained
in the Revenue Act of 1951 is on taxpayer relief. Most of the income tax provisions deal …

… T HE REVENUE ACT OF 1951 provided changes in the income tax, the excess profits tax,
the gift tax, the estate tax, and excise taxes. The gift and estate taxes were modified only a very …

It is anticipated that during a full year of operation the Internal Revenue Code, as amended
by the 1951 Act, will produce estim Page 1 THE REVENUE ACT OF 1951 Robert Ash t …

… There almost was no Revenue Act of 1951 , since the House of Representatives rejected
the first Conference Cummittee report, certainly a very rare occurrence in major revenue …

… Increased federal tax collections in fiscal '52 over those in the cur rent fiscal year will result
from the fact that the rate changes in the Revenue Act of 1951 were not effective for all of …

… Those provisions of the Revenue Act of 1951 that made changes or additions that are
important to the tax structure, but hardly subject to extensive comment, are suggested below in …

… The bill deals with the problem, in the taxation of cooperatives, arising from certain court
decisions under the Revenue Act of 1951 whereby some portion of the income of cooperatives …

tirely to the excess profits tax, was esti-mated to raise tax liabilities by $120 million a year. 6
Since this was also the amount of the estimated revenue loss under the proposed structural …

… Summary The amendments to Section 116 (a) brought about by the Revenue Act of 1951
have for their purpose a liberalization of the provisions for excluding foreign earned income. To …

… Section 501 of the Revenue Act of 1951 affords a new corporation additional relief by a rate
limitation … The Revenue Act of 1951 adopts the proration method of putting into effect the new …