ROBERT S. KERR COLLECTION
LEGISLATIVE SERIES
Box and Folder Inventory

Go to Box 12

Box 13: Internal Revenue Code (1954) -- Interstate and Foreign Commerce (1952).

F 1: Internal Revenue Code, H.R. 8300, Sections 108-109, 112, 114, 124, 151, 167, 172, 175, 214, 243, 246, 272, 274-275, 304-306, 309 (1954).

Income from discharge of indebtedness in a receivership or bankruptcy; Western Hemisphere Trading Corporation; exchange of stocks in a reorganization; mining income; accelerated depreciation certificates for utilities; classification of dependents; deductions for charitable contributions; depreciation; equalization of tax burden between industries with fluctuating income and industries with stable income; deductions for soil and water conservation expenditures; deduction of child care expenses; dividends from insurance companies; coal and timber; rental of property financed by state and local government revenue bonds; deduction of interest on subordinated bonds; sale of stock; exchange of securities; redemptions of preferred stock; Excise Tax Law. Correspondents include: American Council on Education; National Rural Electric Cooperative Association; Council of Kansas City; William O. Coleman (director of airports of Oklahoma City); Tulsa Clearing House Association; Missouri-Kansas-Texas Railroad Company; Port of New York Authority; American Association of Port Authorities; Air-Conditioning and Refrigeration Institute.

F 2: Internal Revenue Code, H.R. 8300, Sections 353, 355, 359, 362 (1954).

Exchanges of stock; transactions involved in mergers and consolidations; statements of Wesley E. Disney before Senate Finance Committee; distribution of stock and securities of a controlled corporation; corporate spin-offs; state and local government securities. Correspondents include: Council of State Governments; General Mills; Wesley E. Disney; Charles E. Potter; Homer Ferguson.

F 3: Internal Revenue Code, H.R. 8300, Sections 403, 448, 459, 461, 501, 505, 531-536, 552, 583, 591, 593 (1954).

Corporate taxation; pension trusts; public utilities; replacement of inventories; deductions for property taxes; charitable organizations; investments for pension and profit-sharing plans; improper surpluses; foreign personal holding company tax; mutual savings banks, credit unions, and savings and loan associations. Correspondents include: Homer E. Capehart; Oklahoma Trust Companies Association; Frank W. Boykin; Wesley E. Disney.

F 4: Internal Revenue Code, H.R. 8300, Sections 613-617 (1954).

Depletion allowances on oil, gas, and minerals; deductions for development of mines and wells; forest development and production. Correspondents include: James E. Murray; Dennis Chavez; Lyndon B. Johnson; National Council of Coal Lessors; Independent Petroleum Association of America.

F 5: Internal Revenue Code, H.R. 8300, Sections 631, 736-751, 831, 923, 1016-1017, 1235, 1237, 1321, 1341 (1954).

Iron ore and timber industries; partnership taxation; insurance companies; foreign corporate income; copy of amendment to H.R. 8300 dealing with motion pictures; patent revenue; capital gains on investment real estate; taxable status of corporations and partnerships. Correspondents include: Styles Bridges; Hubert B. Scudder.

F 6: Internal Revenue Code, H.R. 8300, Sections 1501-1502, 2031, 4061-4062, 4217, 5331, 5647, 6016 (1954).

Taxpayers' option of filing separate or consolidated returns; estate taxes on life insurance policies; manufacturers' excise tax on automotive glass and automobile trailers; denatured alcohol; advance payment of corporate income taxes. Correspondents include: Lyndon B. Johnson; Oklahoma Gas and Electric Company.

F 7: Internal Revenue Code, H.R. 8300, Statements, Reports, Memoranda (1954).

Statement of Donald V. Fraser (president of Missouri-Kansas-Texas Railroad); suggested questions on Republican tax program; denatured alcohol; stock options; retirement income; depreciation allowances for public utilities; consolidated tax returns; depletion allowances for blast furnace slag and coal; transportation tax; excess profits tax; taxes on the interests of a partner upon death or retirement; analysis of Republican tax bill by Democratic National Committee; dividends from tax-exempt income of investment companies; physical property depreciation; corporate distributions and adjustments; statement by National Association of Investment Companies re: distribution of capital gains dividends as stocks; correspondence from Air Transport Association of America re: applicability of section 274 to airports and transportation tax to Canada, Mexico, Central America, and the Caribbean; deduction of dividends on insurance stocks; memorandum from National Council of Farmer Cooperatives on taxation of farmer cooperatives; business income from foreign sources; statements of Association of American Railroads; deduction of oil and gas development costs; statement of Hubert B. Scudder before Senate Finance Committee re: property taxes; statement of Milton R. Young re: investment in small banks and small businesses; deduction of child care expenses.

F 8: Internal Revenue Code (1955).

Correspondence re: proposed changes to Internal Revenue Code of 1954; tax credits for payments to educational institutions; machine tool depreciation; deferral of prepaid income; deduction of amounts put into reserves for estimated expenses; statement of J. S. Seidman of American Institute of Accountants; status of Internal Revenue Service office in Altus, Oklahoma; recordkeeping requirements for liquor dealers; trademark and trade name expenditures. Correspondents include: Mid-Continent Oil and Gas Association; Eugene S. Briggs (president of Phillips University); Zenith Radio Corporation; B. F. Goodrich Company; Skelly Oil Company; National Editorial Association; New York, Chicago, and St. Louis Railroad Company; American Cotton Manufacturers Institute; William Langer.

F 9: Internal Revenue Code (1956-1957).

Cooperatives; problems with proposed changes to Internal Revenue Code of 1954; trucking industry; theater admissions tax; unemployment taxes; tax liens; cabaret tax; travel expenses; exemption of the income of students; depreciation; dealer reserve accounts; tax relief for farmers suffering from drought; copy of S. 399: To amend the Internal Revenue Code of 1954 so as to exclude from gross income a portion of the gain realized upon the condemnation of business property of an individual who has attained the age of sixty and is retiring from the conduct of any trade or business; copy of S. 523: To amend the Internal Revenue Code of 1954 so as to exclude from gross income gain from the condemnation by the United States of real property held by a person sixty years of age or older and to provide special treatment for such gain in the case of real property held by a person under sixty years of age; copy of S. 2754: To amend section 211 (a) (7) of the Social Security Act and section 1402 (a) (8) of the Internal Revenue Code of 1954 so as to permit ministers, in computing their net earnings from self-employment for purposes of social security coverage, to count certain income which employees who are not ministers presently count for such purposes; Committee on Ways and Means Report on H.R. 8381: To amend the Internal Revenue Code of 1954 to correct unintended benefits and hardships and to make technical amendments; House and Senate Reports on H.R. 8892: To amend the Internal Revenue Code of 1954 to extend the time within which a minister may elect coverage as a self-employed individual for social security purposes and to permit such a minister to include, for social security purposes, the value of meals and lodging furnished him for the convenience of his employer and the rental value of the parsonage furnished to him; Public Law 85-239. Correspondents include: National Retail Lumber Dealers Association.

F 10: Internal Revenue Code, Leo Sanders (1957).

Information on the case of Leo Sanders.

F 11: Internal Revenue Code (1958).

Copy of S. 3006: To amend the Internal Revenue Code of 1954 so as to exclude from gross income gain realized from the condemnation of certain property by the United States or a state, or from the sale of such property to the United States or a state under the threat or imminence of condemnation; copy of S. 3329: To amend the Internal Revenue Code of 1954 to allow a deduction from gross income for certain amounts paid by a teacher for his further education; copy of S. 3962: To amend the Internal Revenue Code of 1954 so as to provide for nonrecognition of gain or loss upon certain distributions of stock made pursuant to orders enforcing the antitrust laws; House and Senate Reports on H.R. 8381: To amend the Internal Revenue Code of 1954 to correct unintended benefits and hardships and to make technical amendments; Public Law 85-866; estimates of tax revenue loss if teachers could deduct professional expenses; income tax reductions; information re: S. 3006; copy of H.R. 9661: Relating to the income tax treatment of amounts realized on the disposition of certain restricted stock options to the grantor corporation on the liquidation of such corporation; correspondence re: H.R. 9661; retirement income tax credits; equalization of the treatment of coal and timber industries; copy of H.R. 8268 re: taxable income of certain charitable trusts; House Report on H.R. 8268; tax liens; information on S. 3962; cooperatives; deductions or credits for property taxes; taxation of corporations as partnerships; deduction of subsistence allowances of police officers. Correspondents include: Allen J. Ellender; Frederick G. Payne; John W. McCormack; J. Allen Frear.

F 12: Internal Revenue Code (1959).

Copy of S. 932: To amend the Internal Revenue Code of 1954 to increase the amount of expenses paid for the medical care of individuals who have attained the age of 65 which may be deducted for income tax purposes; tax exemptions for dependents; small businesses; correspondence re: S. 932; deductions for loss of property due to natural disaster; deduction of transportation expenses; tax exemptions for senior citizens; Federal Excise-Tax Data (May 1959); corporate taxes. Corespondents include: Oklahoma Federation of Business and Professional Women's Clubs.

F 13: Internal Revenue Code (1960).

Copy of S. 3475: To amend the Internal Revenue Code of 1954 to provide for life insurance companies the same treatment with respect to losses on certain investment securities as is provided for banks; life insurance companies; deduction of expenditures for legislative purposes; exemptions for rebuilt automotive parts and accessories; correspondence re: S. 3475 and S. 3756; deduction of charitable contributions; summary of tax reduction legislation between 1951 and 1960; list of tax reduction amendments offered by Kerr; deduction of business expenses. Correspondents include: Department of the Treasury.

F 14: Internal Revenue Code (1961-1962).

Commercial banks, mutual savings banks, and savings and loan associations; investment incentives as affected by taxes; deduction of club dues as a professional expense; deduction of expenditures for legislative purposes; tax status of public schools; estate taxes. Correspondents include: Investors League.

F 15:  Interstate and Foreign Commerce (1948-1949).

Public Law 80-896 (War Claims Act of 1948), created from H.R. 4044: To amend the Trading with the Enemy Act, as amended; to create a commission to make an inquiry and report with respect to war claims; and to provide for relief for internees in certain cases; copy of H.R. 143: To amend section 6 (b) of the War Claims Act of 1948 with respect to compensation payable to individuals who, while held by the enemy as prisoners of war, were not furnished food in accordance with the terms of the Geneva Convention; copy of H.R. 1906: To amend section 6 of the War Claims Act of 1948 with respect to compensation payable to individuals who went into hiding in order to avoid capture as prisoners of war; statement of Roland V. Rodman, president of Anderson-Prichard Oil Corporation, re: basing point systems; freight absorption; nomination of Leland Olds to Federal Power Commission; statement of C. R. Smith, president of American Airlines, re: airline industry. Correspondents include Edwin C. Johnson with attached letter from Harry S. Truman.

F 16:  Interstate and Foreign Commerce, Reciprocal Trade Agreements Act (n.d., Jan. - Apr. 1949).

House and Senate Reports on H.R. 1211: To extend the authority of the president under section 350 of the Tariff Act of 1930; suggested changes to Reciprocal Trade Agreements Act; memorandum on H.R. 5327, dealing with suspension of duties and import taxes on metal scrap; draft of amendment to RTAA proposed by Elmer Thomas; petroleum imports and exports; statement on behalf of the velveteen and corduroy industries; brief by Arthur Besse, president of National Association of Wool Manufacturers; effect of RTAA on glass industry. Correspondents include: J. G. Puterbaugh; Interstate Oil Compact Commission; Vegetable Growers of America.

F 17: Interstate and Foreign Commerce, Reciprocal Trade Agreements Act (May - June 1949).

Effect of RTAA on petroleum industry; peril point procedure; Thomas amendment; resolution by Textile Workers Union of America on RTAA and textile competition; effect of agreements with Czechoslovakia on American industries (particularly footwear). Correspondents include: America's Wage Earners' Protective Conference; Independent Petroleum Association of America; Ardmore Chamber of Commerce; Robert A. Hefner, Sr., and Robert A. Hefner, Jr. (writing together); James R. Arrington (chairman of Oklahoma Democratic Central Committee); Jo B. Thompson; J. G. Puterbaugh; National Live Stock Credit Corporation; Wirt Franklin; Walter Neustadt; Oklahoma Corporation Commission.

F 18: Interstate and Foreign Commerce, Reciprocal Trade Agreements Act (July - Oct. 1949).

Monetary relations with Great Britain; British debt to the U.S.; copper tariff; scrap iron and steel; peril point procedure; Thomas amendment; petroleum industry; tariff data on woolen fabrics; information on joint enterprises in foreign crude oil operations; effect of RTAA on chinaware; trade agreement with Czechoslovakia. Correspondents include: Sheffield Steel Corporation; League of Women Voters of Tulsa; League of Women Voters of Oklahoma City; National Oil Conservation Committee; Public Service Company of Oklahoma; Independent Petroleum Association of America; Harold B. Fell.

F 19:  Interstate and Foreign Commerce (1950-1951).

Copy of S. Res. 202: To investigate interstate gambling and racketeering activities; interim reports and final report of the Special Committee to Investigate Organized Crime in Interstate Commerce pursuant to S. Res. 202; copy of S. Res. 129: Extending the authority of the Special Committee to Investigate Organized Crime in Interstate Commerce and increasing the limit of expenditures; copy of S. 436: To provide for the separation of subsidy from air-mail pay; copy of S. 509: To amend the Migratory Bird Hunting Stamp Act of March 16, 1934 (48 stat. 451; 16 U.S.C. 718b), as amended; Senate Report on S. 2104: To repeal section 104 of the Defense Production Act of 1950, as amended; copy of H.R. 4948: To suspend certain import duties on lead; House and Senate Reports on H.R. 4948; copy of H.R. 5248: To suspend certain import duties on tungsten; House Report on H.R. 5248; copy of H.R. 5448: To provide for the temporary free importation of zinc; House and Senate Reports on H.R. 5448; analysis of H.R. 4948, H.R. 5248, and H.R. 5448; copy of H.R. 5693: To amend the Tariff Act of 1930, so as to impose certain duties upon the importation of tuna fish; House Report on H.R. 5693; views of the Department of Defense on S. 1657; government subsidization of air-freight business; appropriations for Interstate Commerce Commission; correspondence re: Forwarder Bill from Southwestern Industrial Traffic League. Correspondents include Edwin C. Johnson.

F 20: Interstate and Foreign Commerce (1952).

Copy of H.R. 7062: To amend section 315 of the Communications Act of 1934, with respect to the use of broadcasting facilities by candidates for public office; Reciprocal Trade Agreements Act; petroleum imports and exports; tuna tariff; import regulations on dairy products; transportation of household goods for the government; copy of S. 2653: To standardize rates on household goods shipped by the United States government for its employees; statement by Leonard E. Roach concerning pending legislation on surface transportation; appropriations for Interstate Commerce Commission; legislation affecting the ICC; Mutual Security Act; trucking industry; purchase of foreign products by consumers without taxes or duties; correspondence re: H.R. 7062; Dirksen Amendment on butter importation; advertisement of alcoholic beverages. Correspondents include: Traffic Club of Tulsa; American Tunaboat Association; Stanley Marcus of Neiman-Marcus; WKY radio; Reford Bond; Seafarers International Union of North America.

F 21: Interstate and Foreign Commerce, McGuire Fair Trade Bill (Mar. - Apr. 1952).

Correspondents include: Petroleum Retailers Association of Oklahoma; American Fair Trade Council; Oklahoma Pharmaceutical Association.

F 22: Interstate and Foreign Commerce, McGuire Fair Trade Bill (May 1952).

Correspondents include: Glen C. Collins; Oklahoma Farm Bureau; Oklahoma Retail Merchants Association.

F 23: Interstate and Foreign Commerce, McGuire Fair Trade Bill (June - Aug. 1952).

Senate Report on H.R. 5767: To amend the Federal Trade Commission Act with respect to certain contracts and agreements which establish minimum or stipulated resale prices and which are extended by state law to persons who are not parties to such contracts and agreements; statement of Q. Forrest Walker (economist for R. H. Macy and Company) before Senate Committee on Interstate and Foreign Commerce. Correspondents include: Oklahoma Retail Merchants Association; Tulsa Retail Grocers' Association; Oklahoma Pharmaceutical Association.

Go to Box 14
Robert S. Kerr Collection Box List
Robert S. Kerr Collection Description


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