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<- back to WhatisTaxed.com TREASURY DEPARTMENT
INCOME TAX [NOTE: These are Adobe PDF files. To search a PDF: Pick the desired year >> Right-click >> Save Link/Target As to your computer >> Open and search file using Adobe Reader (Readers opened within your web browser may not search correctly, open in Adobe). To share research on old or current regulations, see whatistaxed.com/howtosearch.htm and contact us. ] Quick
Link to Regs : 1913-1940 :: 1999
:: 1954 Internal Revenue Code Many students of the federal income tax lack ready access to important government documents related thereto, most significantly the various regulations adopted to implement the prior tax statutes. The purpose of this is to make those regulations available. For those who are unfamiliar with these old tax regulations, a short explanation must be offered regarding the method by which the government in the past published regulations for various prior tax acts. Typically when a new tax law was enacted, Congress granted rule making authority to the Secretary of the Treasury. However before the creation of the Federal Register in 1936, these regulations were simply printed in booklet form and made available to the public. As examples, Regulations 5 concerned bonded warehouses for the distilling of alcoholic beverages. Regulations 6 dealt with the tax on fermented liquors. Regulations 8 related to tobacco taxes, and Regulations 9 concerned the tax on oleomargarine. Regulations 4 concerned the assessment of the 1863 federal income tax, and Regulations 21 concerned the similar income taxes imposed by the 1894 act. Some regulations did not relate specifically to taxpayers, but instead to government employees. Regulations 1 related to tax assessments, and Regulations 3 concerned the assessment of the legacy tax. These and other regulations were simply printed as booklets and distributed to the public. Some sets of regulations were short while others were extremely long, and the voluminous regulations had tables of contents as well as lengthy indexes. Some of the shorter regulations were published as Treasury Decisions in official publications like Treasury Decisions Under the Internal Revenue Laws (“TDIR”). The TDIR series started in 1898 and ended in 1942, and the set contains 36 volumes; most law libraries make it available. The income tax regulations which appear here were obtained from two separate sources. First, the TDIR series contained amended Regulations 33 for the 1917 act, Regulations 45 for the 1918 act, Regulations 45 as amended in 1920, Regulations 62 for the 1921 act, Regulations 65 for the 1924 act, and Regulations 69 for the 1926 act. These regulations published as Treasury Decisions in the TDIR are included here for the purpose showing the reader how the original regulations appeared. The second source for the regulations here is a multi-volume set (approximately 150 in number) named Internal Revenue Acts of the United States, 1909-1950, compiled by Mr. Bernard Reams, and published by William S. Hein & Co., Inc., a prominent law publisher. This set of books reprinted all the various tax acts adopted during the period 1909 through 1950, and the set is very handy for the tax practitioner. Also included in this set are copies of most of the older tax regulations promulgated during this same period. Since these are copies of official government publications, they cannot be copyrighted. The regulations which were obtained from this set are the Regulations 33 adopted for the 1913 tax act, Regulations 74 for the 1928 tax act, Regulations 77 for the 1932 tax act, Regulations 86 for the 1934 tax act, Regulations 94 for the 1936 tax act, Regulations 101 for the 1938 tax act, and Regulations 103 for the 1939 Internal Revenue Code. There is a difference between the original regulations that have been obtained from the Treasury Decisions and the booklet forms of the later regulations. Regulations 33 (1917 act), Regulations 45, Regulations 45 as amended in 1920, Regulations 62, Regulations 65, and Regulations 69 did not have either a table of contents or index. The subsequent regulations provided here as the booklet editions of the regulations do have both tables of contents and indexes. If the reader desires to obtain tables or indexes for these regulations published as Treasury Decisions, please examine and obtain the booklet forms of these same regulations from the Reams work noted above. There is also an unexplained flaw contained in the Regulations 94 for the 1936 tax act. Apparently Mr. Reams acquired for republication a defective set of these regulations as pages 129 through 160 of these regulations are missing. Apparently, nobody detected the missing pages when they were reprinted. The authors of this compilation have provided below the pages of the Federal Register where these missing pages may be obtained. Effort was made to copy those pages from the original Federal Register pages, however the aged and yellowed condition of paper made in 1936 made very poor copies. Further, the same Federal Register pages appearing on microfiche also made extremely poor copies. Thus, if the reader desires to acquire these missing pages, they should be independently obtained from the Federal Register. But a word of caution is in order regarding the 1936 Federal Register. 1936 was the year that the Federal Register was first published. Some libraries have simply bound together the daily editions of the Federal Register and make that available. But in 1936, there was also an annual edition; this edition published all that appeared in the daily edition of the Federal Register for that year, excepting each daily’s title page which was not reprinted. Hence, page numbers of the “daily edition” are different from the “annual edition” for this year. But having the date of publication makes finding such pages in the annual 1936 edition easy. Below are identified the various tax acts and the regulations promulgated to implement those acts:
An explanation must be offered regarding the picture quality of these
regulations. Copies of the regulations which were scanned to create
these PDF files were normal photo-copies. But in creating these PDF files,
the program used for making the PDF files "sees" the "white" part of a
scan apparently as data, but if there is no other real image in that part
of the "white" image, "white" is converted to "black" to make the file
size smaller. This is a process over which the authors have no control,
thus we must tolerate the odd edges of these PDF images. Further, while
scanning one set of regulations, apparently some pages were "clogged"
while going through the scanner, resulting in a couple of "pages" being
blank and black. When you see this odd black space, simply keep scrolling
down to find the following pages; they are there. These PDF files, after assembly, were subjected to Adobe's "paper capture" process which makes them searchable by word. It is not known precisely how accurate "paper capture" presently is, but a rough judgment is that it's highly accurate. It is hoped that you find the search capabilities of the regulations useful. Perhaps as Adobe becomes more accurate, searching can approach almost 100% accuracy. These files are VERY large, the Regs 103 PDF file being about 49,000 KB. It is presumed that, notwithstanding the large size of these files, a typical computer can still load and read them. Please remember to enlarge the PDF image when you read or study these regulations. There are two pages of regs for each PDF image. Don't strain your eyes.
Also included here are the 1999 regulations for the 1986 Internal Revenue
Code. Use these links to pull up these searchable regulations in segments: 26
C.F.R. Part 1:
26 C.F.R. 1 through 60 Other 26 C.F.R. Parts:
26 C.F.R. Parts 2 through 29 Also included are the following whole volumes of the U.S. Statutes at Large, which may also be searched:
111 Statutes at Large Here is a searchable PDF file of the 1954 Internal Revenue Code. That Code was scanned, converted to Word text and proofed several times before being saved as a PDF file. It is highly accurate, but if you find a mistake or typo, please let us know. The true original will be updated if mistakes are located. The original PDF images used for conversion are here: 1954 Code Part 1 and 1954 Code Part 2. These latter files are not searchable.
Finally, here is a 1975
Congressional
report about activities of the IRS.
Post Script: The following are citations to former federal income tax acts: 1861
act: 12 Stat. 292, 309, ch. 45 (§§ 49-51).
THE END.
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