Explanation of Committee on Ways and Means Amendment to H.R. 2950 and Title VII of H.R. 3566 (the Surface Transportation Revenue Act of 1991): As Approved by the Committee on Ways and Means on October 16, 1991, Together with Dissenting Views (together with Cost Estimates of the Congressional Budget Office).

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U.S. Government Printing Office, 1991 - 40 pagini

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Pagina 28 - An educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Pagina 27 - Representatives, changes in existing law made by the bill, as reported, are shown as follows (existing law proposed to be omitted is •enclosed in black brackets, new matter is printed in italics, existing law in which no change is proposed is shown in roman...
Pagina 38 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Pagina 31 - November 10, 1963, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund.
Pagina 10 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
Pagina 11 - In compliance with clause 7 of Rule XIII of the Rules of the House of Representatives, the following statement is made about the effect on the budget of this bill, HR 4030.
Pagina 26 - ... bill or joint resolution into law may have an inflationary impact on prices and costs in the operation of the national economy.
Pagina 38 - Act of 1979". 6 (b) AMENDMENT OF 1954 CODE. — Except as otherwise 7 expressly provided, whenever in this Act an amendment or 8 repeal is expressed in terms of an amendment to, or repeal of...
Pagina 31 - ... such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to...
Pagina 39 - Section 642 1 (h) (relating to tax on gasoline used for certain nonhighway purposes or by local transit systems). (b) Section 6412(a) (2) of such Code (relating to floor stocks refunds) is amended — , (1) by striking out "1977...

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