Context

Context of Federal income, estate and gift tax laws, correlated : being a correlation of the income, estate and gift tax provisions of the Internal Revenue Code currently in effect during each of the years 1944 to 1949, inclusive, with amendments applicable to such years shown in different type, and also showing the year of origin of each such section and the section and act in which it originated : cross-references to the pages of the author's second, eighth and ninth editions, correlating similar provisions of the various revenue acts and the Code from 1913 to 1943, inclusive, are also given, thereby enabling the reader to trace immediately the legislative history of any given section from 1913 to 1949 : administative provisions of the Code in effect from 1944 to 1949 with amendments are also included
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