Committee PrintsU.S. Government Printing Office, 1969 |
Cuprins
| 1 | |
| 63 | |
| 75 | |
| 99 | |
| 115 | |
| 123 | |
| 137 | |
| 189 | |
| 239 | |
| 281 | |
| 293 | |
| 311 | |
| 349 | |
| 367 | |
| 375 | |
| 415 | |
| 437 | |
| 467 | |
| 481 | |
| 115 | |
| 131 | |
| 137 | |
| 151 | |
| 265 | |
| 274 | |
| 291 | |
| 297 | |
| 305 | |
| 311 | |
| 319 | |
| 333 | |
Alte ediții - Afișează-le pe toate
Termeni și expresii frecvente
additional adjusted gross income Administration AFL-CIO agricultural allocation of deductions amendment amount assets Association average banks for cooperatives bond interest borrowing breeding capital gains cash commercial banks Congress corporations debt depreciation disallowed earnings economic effect eliminate enactment equity Excess Deductions Account farm losses farm operators farmers and ranchers federal government federal income tax funds Governor Hobby Loss horse industry House bill increase individuals interest costs interest rates Internal Revenue Code Internal Revenue Service investment investors issue land legislation Livestock Tax Committee loans loophole Louie Welch Means Committee municipal bonds National Livestock Tax needs non-farm income obligations ordinary income paid patronage dividends patronage refunds patrons payment percent present profit programs proposed provisions of H. R. racing result Section 531 Senate Finance Committee September 22 subsidy substantial tax exempt tax laws tax preferences tax rate tax treatment taxable income taxation taxpayers
Pasaje populare
Pagina 331 - As used In this Act, the term "cooperative association" means any association In which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association In which farmers act together In purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services: Provided, however, That such associations are operated for the mutual benefit of the members thereof as such...
Pagina 316 - Of every municipal corporation the charter or statute by which it is created is its organic act. Neither the corporation nor its officers can do any act, or make any contract, or incur any liability, not authorized thereby, or by some legislative act applicable thereto. All acts beyond the scope of the powers granted are void.
Pagina 299 - As repeatedly held, this did not extend the taxing power to new subjects, but merely removed the necessity which otherwise might exist for an apportionment among the States of taxes laid on income.
Pagina 303 - ... (3) by encouraging the organization of producers into effective associations or corporations under their own control for greater unity of effort in marketing and by promoting the establishment and financing of a farm marketing system of producer-owned and producercontrolled co-operative associations and other agencies.
Pagina 303 - That such associations are operated for the mutual benefit of the members thereof, as such producers, and conform to one or both of the following requirements: "First. That no member of the association 'is allowed more than one vote because of the amount of stock or membership capital he may own therein, or, "Second. That the association does not pay dividends on stock or membership capital in excess of 8 per centum per annum.
Pagina 375 - Congress to promote the effective merchandising of agricultural commodities in interstate and foreign commerce, so that the industry of agriculture will be placed on a basis of economic equality with other industries...
Pagina 227 - It is contended that although the property or revenues of the States or their instrumentalities cannot be taxed, nevertheless the income derived from state, county, and municipal securities can be taxed. But we think the same want of power to tax the property or revenues of the States or their instrumentalities exists in relation to a tax on the income from their securities, and for the same reason, and that reason is given by Chief Justice Marshall in Weston v.
Pagina 77 - Pollock v. Farmers' Loan and Trust Co., 157 US 429, 158 US 601, wherein he differed from the court as to the meaning of direct taxation.
Pagina 316 - It is a general and undisputed proposition of law that a municipal corporation possesses and can exercise the following powers and no others: First, those granted in express words; second, those necessarily or fairly implied in or incident to the powers expressly granted; third, those essential to the accomplishment of the declared objects and purposes of the corporation — not simply convenient, but indispensable.
Pagina 300 - There is no ineluctable logic which makes the doctrine of immunity with respect to government bonds applicable to the earnings of an independent contractor rendering services to the Government. That doctrine recognizes the direct effect of a tax which "would operate on the power to borrow before it is exercised