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Congress enacted section 233 of the Revenue Act of 1928 in the
same form as the related bill had been introduced in the House of
Representatives. See H.R. 1, sec. 233, 70th Cong., 1st Sess.
(1927). The committee reports underlying this enactment do not
explain the section’s intent or breadth.
Section 233 of the Revenue Act of 1928 was reenacted
verbatim in the Revenue Act of 1932, 47 Stat. 230, the Revenue
Act of 1934, ch. 277, 48 Stat. 737, the Revenue Act of 1936, ch.
690, 49 Stat. 1717, and the Revenue Act of 1938, ch. 289,
52 Stat. 531. The same provision also was codified verbatim in
the 1939 Code, 53 Stat. 79, except that Congress placed the word
“chapter” in the two places where the word “title” had appeared
in the previous statute.10 Compare section 233 of the 1939 Code
with section 233 of the Revenue Act of 1938.
In the 1954 Code, Congress recodified section 233 of the
1939 Code in former section 882(c)(1), 68A Stat. 282, with slight
modifications. Section 882(c)(1) of the 1954 Code provided:
10 The 1939 Code was approved and published on Feb. 10,
1939. See 53 Stat. iii. The 1939 Code “is an enactment without
change of the 1939 edition of the Codification of Internal
Revenue Laws prepared by * * * the staff of the Joint Committee
on Internal Revenue Taxation, with the assistance of the
Department of the Treasury and the Department of Justice.”
53 Stat. iii. The underlying bill was introduced in the House
Committee on Ways and Means on Jan. 18, 1939. See 53 Stat. iii.
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