Internal Revenue Service: Levies on Unemployment Compensation Benefits and Denial of Travel and Away-from-home Expenses to Construction Workers: Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Eighty-fifth Congress, Second SessionU.S. Government Printing Office, 1958 - 158 halaman |
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administration AFL-CIO allowed audit away-from-home expenses BERNSTEIN BLATNIK building and construction building trades building trades department Chairman collection Commissioner of Internal Congress construction trades department construction workers contractor counsel deduct travel expenses deductions for traveling disallowed distraint district director employed employer Employment Security Agencies exempt from levy fact Federal field offices George Meader GRAY Harrington hearings HUFF income tax indefinite industry Internal Revenue Code Internal Revenue Service Interstate Conference involved labor Legal and Monetary legislation letter levies on unemployment matter MEADER meals and lodging ment MINSHALL Monetary Affairs MUNTS O'DONOGHUE Peurifoy pipefitters PLAPINGER plumbers Pocatello problem provisions question regulation returns revenue ruling rights to property SCHOEMANN Scranton specifically statement statute subcommittee Tax Court taxpayer temporary tion unem unemployed unemployment benefits unemployment compensation benefits unemployment compensation payments unemployment insurance union United Association Washington WESTLAND WINKLE
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Halaman 106 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
Halaman 73 - Trade or business expenses — (a) In general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including — (1) A reasonable allowance for salaries or other compensation for personal services actually rendered...
Halaman 7 - Compensation or benefits due under this chapter shall not be assigned, released or commuted except as provided by this chapter, and shall be exempt from all claims of creditors and from levy, execution and attachment or other remedy for recovery or collection of a debt, which exemption may not be waived.
Halaman 62 - House as it deems necessary or desirable in connection with the subject matter of such reports; "(B) studying the operation of Government activities at all levels with a view to determining its economy and efficiency...
Halaman 152 - An expense may be deducted under section 212 only if — (1) It has been paid or incurred by the taxpayer during the taxable year (i) for the production or collection of income which, if and when realized, will be required to be included in income for Federal income tax purposes...
Halaman 13 - includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Halaman 13 - person" shall be construed to mean and include an individual, a trust, estate, partnership, company, or corporation. (2) PARTNERSHIP AND PARTNER. — The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial...
Halaman 17 - levy" as used in this title includes the power of distraint and seizure by any means. In any case in which the Secretary or his delegate may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).
Halaman 2 - Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this Act shall be void; and such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debt ; and benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of all debts except debts incurred for necessaries...
Halaman 2 - SEC. 3302. Credits against tax — (a) Contributions to State unemployment funds. (1) The taxpayer may, to the extent provided in this subsection and subsection (c), credit against the tax imposed by section 3301 the amount of contributions paid by him into an unemployment fund maintained during the taxable year under the unemployment compensation law of a State which Is certified for the taxable year as provided in section 3304.