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 |
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Pagina 1046
... preparers who are unethical and preparing erroneous and fraudulent returns so that they can be restrained . Mr. SCHNEEBELI . I can see where this becomes an increasingly diffi- cult problem for IRS without specific guidelines as to how ...
... preparers who are unethical and preparing erroneous and fraudulent returns so that they can be restrained . Mr. SCHNEEBELI . I can see where this becomes an increasingly diffi- cult problem for IRS without specific guidelines as to how ...
Pagina 1047
... preparers . We recommend the following : 1. Preparer information returns . A procedure should be adopted to require commercial tax return preparers to file an information return containing the name and identification number of each ...
... preparers . We recommend the following : 1. Preparer information returns . A procedure should be adopted to require commercial tax return preparers to file an information return containing the name and identification number of each ...
Pagina 1048
... preparers , especially if a return preparer could advertise or hang out a shingle that he is " licensed " or " registered " by the IRS . We believe that our recommendation for a preparer information return , to- gether with our other ...
... preparers , especially if a return preparer could advertise or hang out a shingle that he is " licensed " or " registered " by the IRS . We believe that our recommendation for a preparer information return , to- gether with our other ...
Pagina 1049
... preparers . A better understanding by taxpayers of this aspect of our self - assessment tax system would make them less vulnerable to the abuses and excesses of some tax return preparers . While many taxpayers should be able to prepare ...
... preparers . A better understanding by taxpayers of this aspect of our self - assessment tax system would make them less vulnerable to the abuses and excesses of some tax return preparers . While many taxpayers should be able to prepare ...
Pagina 1050
... preparers . In developing the regulation procedures , due care must be given to the administrative workability of such procedures . It would be a serious error if elaborate procedures were established which would seriously affect the ...
... preparers . In developing the regulation procedures , due care must be given to the administrative workability of such procedures . It would be a serious error if elaborate procedures were established which would seriously affect the ...
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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
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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...