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" 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... "
General Tax Reform (testimony from Administration and Public Witnesses ... - Pagina 1030
de United States. Congress. House. Committee on Ways and Means - 1973
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Hearings, Reports and Prints of the House Committee on Ways and Means

United States. Congress. House. Committee on Ways and Means - 1971 - 1306 pagini
...persons should be eliminated. As stated by the President in his message of December 8, 1971, "* * * this distinction in treatment is not based on any...engage in substantially the same economic activities." In conjunction with this, I recommend that the proposals be clarified so as to allow the periods of...
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Tax Proposals Affecting Private Pension Plans: Hearings, Ninety-second ...

United States. Congress. House. Committee on Ways and Means - 1972 - 340 pagini
...less. There are no such limits to contributions made by corporations on behalf of their employees. This distinction in treatment is not based on any...which are comparable to those of corporate employees. To achieve greater equity, I propose that the annual limit for deductible contributions by the self-employed...
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Tax Proposals Affecting Private Pension Plans: Hearings Before..., 92-2....

United States. Congress. House. Committee on Ways and Means - 1972 - 924 pagini
...persons should be eliminated. As stated by the President in his message of December 8, 1 971, "* * * this distinction in treatment is not based on any...engage in substantially the same economic activities." In conjunction with this, I recommend that the proposals be clarified so as to allow the periods of...
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Private Pension Plan Reform: Hearings, Ninety-third Congress ..., Partea 1

United States. Congress. Senate. Committee on Finance. Subcommittee on Private Pension Plans - 1973 - 640 pagini
...December 8, 1971, the distinction in treatment between corporate employees and self-employed persons "is not based on any difference in reality, since...engage in substantially the same economic activities." It seems clear that self-employed persons face the same problems upon retirement as do common-law employees...
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Private Pension Plan Reform, Hearings Before the Subcommittee on Private ...

United States. Congress. Senate. Finance - 1973 - 642 pagini
...December 8, 1971, the distinction in treatment between corporate employees and self-employed persons "is not based on any difference in reality, since...engage in substantially the same economic activities." It seems clear that self-employed persons face tUe ваше problems upon retirement as do common-law...
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Hearings, Reports and Prints of the Senate Committee on Finance

United States. Congress. Senate. Committee on Finance - 1973 - 1356 pagini
...December 8, 1971, the distinction in treatment between corporate employees and self-employed persons "Is not based on any difference in reality, since...engage in substantially the same economic activities." It seems clear that self-employed persons face the same problems upon retirement as do common-law employees...
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