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B Proposals
140
Characteristics of the estate and gift tax bases
146
Life estates____
152
FederalStatelocal government fiscal relations__
165
Appendix statistical material
175
Governmental tax collections by source fiscal year 1959
177
Federal budget expenditures by major programs fiscal years 194662
181
Number of taxable individual returns adjusted gross income personal
187
Itemized deductions by adjusted gross income classes 1958
193
Excludable sick pay by adjusted gross income classes 1958
205
Effective rates of individual income tax at selected net income levels
209
Rates of return on net worth before and after taxes all corporations Page
211
Dividend distributions as a percent of corporate profits and depreci
215
Corporate depreciation and amortization deductions as a percent
224
with net income 193658
229
Rates of return on net worth before and after taxes all manufacturing corporations 193660
230
Corporation income tax rates 190962_
231
Schedule of taxpayments for calendaryear corporations under 1950
232
Capital gains of individuals and fiduciaries and stock prices 191758
235
Returns with net capital gains subject to alternative tax 194258
236
Collections from excise taxes on liquor tobacco gasoline retail sales
237
and general admissions 193960
239
Excise tax collections by major sources fiscal year 1960__
240
Federal estate and gifttax rate schedules under present law
243
Effective rate for single and married persons at se lected net gift levels ____
244
Number of taxable estate tax returns filed as percent of total number of adult deaths 193959
245
Gross estate allowable deductions taxable estate and tax by gross estate classes 1959___
246
Nontaxable estatesGross estate deductions and specific exemption by gross estate classes 1959__
249
Number of returns gross estate by types of property selected deduc tions net estate and tax 195459
251
Federal estate tax liability before State death tax credit and State death tax credit for returns filed during 192959
252
Number of gift tax returns total gifts before exclusion net gifts and gift tax 193358
253
Total gifts exclusions deductions taxable gifts and tax by size of taxable gifts 1958
254
Recurrent donors by tax status 1958
255
Recurrent donors taxable for 1958 and prior years by size of taxable gifts for 1958 and by size of taxable gifts for prior years
256
Total gifts exclusions deductions taxable gifts and tax for recurrent donors by size of taxable gifts 1958
257
Federal employment tax receipts 193762
261
Federal oldage and survivors insurance trust fund fiscal years 193762____
262
Federal disability insurance trust fund fiscal years 195762
264
Railroad retirement account fiscal years 193662_
265
Unemployment trust fund fiscal years 193662_
266

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Halaman 1 - The dogmas of the quiet past are inadequate to the stormy present. The occasion is piled high with difficulty, and we must rise with the occasion. As our case is new, so we must think anew and act anew. We must disenthrall ourselves, and then we shall save our country.
Halaman 27 - Men are involuntarily unemployed if, in the event of a small rise in the price of wage-goods relatively to the money-wage, both the aggregate supply of labour willing to work for the current money-wage and the aggregate demand for it at that wage would be greater than the existing volume of employment.
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Halaman 29 - But if our central controls succeed in establishing an aggregate volume of output corresponding to full employment as nearly as is practicable, the classical theory comes into its own again from this point onwards.
Halaman 92 - States (or any agency or instrumentality thereof) , whether by grant or loan, and whether or not repayable, for the encouragement of exploration, development, or mining of critical and strategic minerals or metals pursuant to or in connection with any undertaking approved by the United States (or any of its agencies or instrumentalities) and for which an accounting is made or required to be made to an appropriate governmental agency, or any forgiveness or discharge of any part of such amount.
Halaman 121 - ... period immediately preceding the close of the taxable year (or for such part of such period immediately preceding the close of such taxable year as may be applicable) was derived from sources within a possession of the United States; and...
Halaman 56 - SEC. 1242. LOSSES ON SMALL BUSINESS INVESTMENT COMPANY STOCK. "If— "(1) a loss is on stock in a small business investment company...
Halaman 47 - Employment Act of 1946". DECLARATION OF POLICY SEC. 2. The Congress hereby declares that it is the continuing policy and responsibility of the Federal Government to use all practicable means consistent with its needs and obligations and other essential considerations of national policy, with the assistance and cooperation of industry, agriculture, labor, and State and local governments...
Halaman 34 - A government whose development program has been the object of recommendations made by the ad hoc committee with respect to external financing requirements may submit the program to the Inter-American Development Bank so that the Bank may undertake the negotiations required to obtain such financing, including the organization of a consortium of credit institutions and governments disposed to contribute to the continuing and systematic financing, on appropriate terms, of the development program.

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