Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 101

Identify the equivalent section of the current Code for each of the following sections of the 1939 Code. If there is no equivalent section, say so.
a. § 1
b. § 113(a)
c. § 22(a)
d. § 115(a)
e. § 181