Internal Revenue Code of 1954
2ND SESSION
An Act
To revise the internal revenue laws of the United States.
- Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That
(a) CITATION.—
- (1) The provisions of this Act set forth under the heading “Internal Revenue Title” may be cited as the “Internal Revenue Code of 1954”.
- (2) The Internal Revenue Code enacted on February 10, 1939, as amended, may be cited as the "Internal Revenue Code of 1939".
(b) PUBLICATION.—
- This Act shall be published as volume 68A of the United States Statutes at Large, with a comprehensive table of contents and on appendix; but without an index or marginal references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a head note.
(c) CROSS REFERENCE.—
- For saving provisions, effective date provisions, and other related provisions, see chapter 80 (sec. 7801 and following) of the Internal Revenue Code of 1954.
(d) ENACTMENT OF INTERNAL REVENUE TITLE INTO LAW.—
- The Internal Revenue Title referred to in subsection (a) (1) is as follows:
INTERNAL REVENUE TITLE
[edit]
 | This work is incomplete. If you'd like to help expand it, see the help pages and the style guide, or leave a comment on the talk page. |
Approved August 16, 1954.
Legislative History
[edit]- H.R. 8300,
This work is in the public domain in the U.S. because it is an edict of a government, local or foreign. See § 313.6(C)(2) of the Compendium II: Copyright Office Practices. Such documents include "legislative enactments, judicial decisions, administrative rulings, public ordinances, or similar types of official legal materials" as well as "any translation prepared by a government employee acting within the course of his or her official duties."
These do not include works of the Organization of American States, United Nations, or any of the UN specialized agencies. See Compendium III § 313.6(C)(2) and 17 U.S.C. 104(b)(5).
A non-American governmental edict may still be copyrighted outside the U.S. Similar to {{PD-in-USGov}}, the above U.S. Copyright Office Practice does not prevent U.S. states or localities from holding copyright abroad, depending on foreign copyright laws and regulations.
Public domainPublic domainfalsefalse