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Code replaced the 1939 Code as Title 26 of the United States Code.

The 1954 Code temporarily extended the Revenue Act of 1951's 5-percentage-point increase in corporate tax rates through March 31, 1955, increased depreciation deductions by providing additional depreciation schedules, and created a 4% dividend tax credit for individuals.

Relationship to Title 26 of the United States Code

The

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