General Tax Reform (testimony from Administration and Public Witnesses) Public Hearings, Ninety-third Congress, First Session on the Subject of General Tax Reform, Partea 9;Partea 11;Partea 13U.S. Government Printing Office, 1973 |
Din interiorul cărții
Rezultatele 1 - 5 din 47
Pagina 998
... allowed equal to 7 percent of qualified investment . Under the latter , corporations are permitted to defer their taxes by charging depreciation at higher rates than were previously allowed on investments that already have been made ...
... allowed equal to 7 percent of qualified investment . Under the latter , corporations are permitted to defer their taxes by charging depreciation at higher rates than were previously allowed on investments that already have been made ...
Pagina 999
... allowed for foreign taxes saves the corporation a full dollar of U.S. taxes for every dollar paid in foreign taxes ( subject to cer- tain qualifications that have only minor effect ) . In fact , the savings are dollar- for - dollar even ...
... allowed for foreign taxes saves the corporation a full dollar of U.S. taxes for every dollar paid in foreign taxes ( subject to cer- tain qualifications that have only minor effect ) . In fact , the savings are dollar- for - dollar even ...
Pagina 1001
... allowed on capital assets , and the actual depreciation of the human ability to earn after years of work . Thus , for many years , an earned income allowance was granted , ranging from 10 to 25 percent of net earned income , although a ...
... allowed on capital assets , and the actual depreciation of the human ability to earn after years of work . Thus , for many years , an earned income allowance was granted , ranging from 10 to 25 percent of net earned income , although a ...
Pagina 1010
... unsuited to the Japanese market . Here again the pressure of the automobile companies was not to loosen the barriers so they could sell cars to Japan but to be allowed to move into the existing Japanese car companies as they 1010.
... unsuited to the Japanese market . Here again the pressure of the automobile companies was not to loosen the barriers so they could sell cars to Japan but to be allowed to move into the existing Japanese car companies as they 1010.
Pagina 1027
... allowed . In our view , such carrybacks in the case of noncorporate taxpayers should be limited to previously realized capital gains . We feel that this three - year carryback is more appropriate and equitable , since gains are taxed as ...
... allowed . In our view , such carrybacks in the case of noncorporate taxpayers should be limited to previously realized capital gains . We feel that this three - year carryback is more appropriate and equitable , since gains are taxed as ...
Alte ediții - Afișează-le pe toate
Termeni și expresii frecvente
agricultural American Bar Association American Jewish Committee amount assets benefits bill capital gains capitax cash cattle Chairman Mills chief counsel Committee corporations cost Council deduction depreciation disabled dollars earnings economic effect eliminated employee enclosure_ equity estate tax exemption expenses farm Federal finance foreign tax credit forwarded by Congressman funds gift tax handicapped income tax increase individual industry inflation interest Internal Revenue Code Internal Revenue Service legislation letter forwarded letter to Chairman letter to John livestock loss Martin McDONALD Means ment million Mills_ National Association operations ordinary income ownership paid partnership pension percent period persons present production profit proposals ranch recommendations Representative in Congress Robert SCHNEEBELI Section Service social security statement statement_ tax credit tax incentives tax laws tax rate tax reform tax return tax system taxable taxation taxpayer Thoroughbred tion Total take-out United VANIK William
Pasaje populare
Pagina 1127 - A partnership is an association of two or more persons to carry on as co-owners a business for profit.
Pagina 1127 - The requisites of a partnership are that the parties must have Joined together to carry on a trade or adventure for their common benefit, each contributing property or services, and having a community of Interest In the profits.
Pagina 1037 - ... in excess of gross income for such year, then such carryover or such excess shall be allowed as a deduction, in accordance with regulations prescribed by the Secretary or his delegate, to the beneficiaries succeeding to the property of the estate or trust.
Pagina 1036 - Secretary or his delegate that such transfer was not In pursuance of a plan having as one of Its principal purposes the avoidance of Federal Income taxes.
Pagina 1204 - But so long as Congress generally taps a source of revenue by whomsoever earned and not uniquely capable of being earned only by a State, the Constitution of the United States does not forbid it merely because its incidence falls also on a State.
Pagina 1030 - There are no such limits to contributions made by corporations on behalf of their employees. This distinction in treatment is not based on any difference in reality, since self-employed persons and corporate employees often engage in substantially the same economic activities. One result of this distinction has been to create an artificial incentive for the self-employed to incorporate; another result has been to deny benefits to the employees of those self-employed persons who do not wish to incorporate...
Pagina 1141 - Nebraska, New Hampshire, New Jersey, New York, Ohio, Oregon, Pennsylvania, Rhode Island, South ' Carolina, South- Dakota, Tennessee, Texas, Utah, Virginia, Washington, Wisconsin, and Wyoming. SEPTEMBER 9. ADMISSION DAY : In California. NOVEMBER 1. ALL SAINTS
Pagina 1204 - Whenever a State engages in a business of a private nature, it exercises nongovernmental functions, and the business, though conducted by the State, is not immune from the exercise of the power of taxation which the Constitution vests in the Congress.
Pagina 1050 - ... of the following offenses : The willful failure to file any income tax return which he, as an individual taxpayer, is required by law to file ; The filing of a false or fraudulent income tax return on his or a client's behalf ; or The willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client. If a final judgment of conviction is imposed upon any member for these offenses, his membership in the institute is automatically terminated. In 1971, nine...
Pagina 1351 - ... (2) expenses for meals and lodging in the general location of the new job location for a period of up to 30 days after obtaining employment; and (3...