President's 1961 Tax Recommendations: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-seventh Congress, First Session, on the Tax Recommendations of the President Contained in His Message Transmitted to the Congress, April 20, 1961, Bagian 3U.S. Government Printing Office, 1961 - 3613 halaman |
Dari dalam buku
Hasil 1-5 dari 100
Halaman 1685
... share of the tax . In the last analysis , that is what is really involved . A deduction for one taxpayer means that every other taxpayer has to pony up that much more , since the revenues to run the Government must be met . How about ...
... share of the tax . In the last analysis , that is what is really involved . A deduction for one taxpayer means that every other taxpayer has to pony up that much more , since the revenues to run the Government must be met . How about ...
Halaman 1687
... share in the profits of entertainment expenses and not in the cost . That situation is always true in nondeductibility . The government shares in net profits of securities but not in net losses . The Government shares in profits on the ...
... share in the profits of entertainment expenses and not in the cost . That situation is always true in nondeductibility . The government shares in net profits of securities but not in net losses . The Government shares in profits on the ...
Halaman 1688
... share this concern . The taxpayer will still have to prove the actual expenditure , and only that amount will be deduc- tible . My second alteration in the President's program has to do with the part that conditions allowability of food ...
... share this concern . The taxpayer will still have to prove the actual expenditure , and only that amount will be deduc- tible . My second alteration in the President's program has to do with the part that conditions allowability of food ...
Halaman 1692
... share the widely held view that there have been some serious abuses under the heading of " Business Deductions " by some taxpayers . It is an obvious abuse to claim tax deductions for the maintenance of hunting lodges and luxury yachts ...
... share the widely held view that there have been some serious abuses under the heading of " Business Deductions " by some taxpayers . It is an obvious abuse to claim tax deductions for the maintenance of hunting lodges and luxury yachts ...
Halaman 1714
... share of tax support for the Nation's economy and agree with our President that this should not be diluted or eroded by abuses in the area of unjustifiable business expense deduction . STATEMENT OF COMMITTEE ON TAXATION , NEW YORK ...
... share of tax support for the Nation's economy and agree with our President that this should not be diluted or eroded by abuses in the area of unjustifiable business expense deduction . STATEMENT OF COMMITTEE ON TAXATION , NEW YORK ...
Isi
1683 | |
1688 | |
1690 | |
1691 | |
1694 | |
1696 | |
1697 | |
1703 | |
2163 | |
2171 | |
2180 | |
2183 | |
2190 | |
2195 | |
2203 | |
2204 | |
1707 | |
1708 | |
1717 | |
1722 | |
1726 | |
1735 | |
1737 | |
1744 | |
1771 | |
1775 | |
1812 | |
1817 | |
1829 | |
1851 | |
1860 | |
1905 | |
1907 | |
1912 | |
1927 | |
1940 | |
1954 | |
1958 | |
1961 | |
1964 | |
1970 | |
1976 | |
2002 | |
2015 | |
2020 | |
2021 | |
2022 | |
2024 | |
2033 | |
2036 | |
2040 | |
2056 | |
2070 | |
2074 | |
2085 | |
2087 | |
2098 | |
2103 | |
2104 | |
2108 | |
2111 | |
2117 | |
2136 | |
2142 | |
2153 | |
2211 | |
2216 | |
2223 | |
2227 | |
2228 | |
2239 | |
2240 | |
2250 | |
2253 | |
2264 | |
2267 | |
2275 | |
2282 | |
2289 | |
2293 | |
2298 | |
2302 | |
2303 | |
2304 | |
2309 | |
2315 | |
2351 | |
2363 | |
2371 | |
2375 | |
2384 | |
2385 | |
2395 | |
2508 | |
2519 | |
2534 | |
2543 | |
2546 | |
2553 | |
2554 | |
2559 | |
2560 | |
2561 | |
2570 | |
2571 | |
2574 | |
2575 | |
2576 | |
2578 | |
2579 | |
2581 | |
2584 | |
Istilah dan frasa umum
ALGER allocated Allstate amount Assn Association attorney in fact attorney-in-fact BAKER banks basis Boggs-Baker bills business expenses capital carryback cash CASUALTY COMPANY casualty insurance companies CATE CHAIRMAN co-op competitive Congress cooperative corporations cost County deduction DESMOND distribution dollar earned premium exchange exemption expense account Factory Mutual farm farmer cooperatives Federal income tax fire and casualty FIRE INSURANCE COMPANY funds HOUSTON individual industry inter-insurance interest Internal Revenue Code Internal Revenue Service investment income legislation losses MACHROWICZ million mutual and reciprocal mutual companies Mutual Insurance net income net margins noncash operation organizations paid patron patronage dividends patronage refunds payment percent policyholders premium deposit premiums written present problem profits reciprocal insurance reserve retained savings SCHNEEBELI scrip Secretary statement stock and mutual stock companies subscribers surplus tax law taxation of cooperatives taxpayers tion TITLE INSURANCE Treasury proposal underwriting Washington WILBUR D withholding tax
Bagian yang populer
Halaman 2221 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Halaman 2216 - Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets to which it was applied in the Doyle case (pp.
Halaman 2217 - Whether the corporation operates in the name and for the account of the principal, binds the principal by its actions, transmits money received to the principal, and whether receipt of income is attributable to the services of employees of the principal and to assets belonging to the principal are some of the relevant considerations in determining whether a true agency exists.
Halaman 1861 - The committee will stand in recess until 2 o'clock this afternoon. [Whereupon, at 12 :45 pm, the committee recessed, to reconvene at 2 pm, the same day.] AFTERNOON SESSION The CHAIRMAN.
Halaman 2215 - The doctrine of corporate entity fills a useful purpose in business life. Whether the purpose be to gain an advantage under the law of the state of incorporation or to avoid or to comply with the demands of creditors or to serve the creator's personal or undisclosed convenience, so long as that purpose is the equivalent of business activity or is followed by the carrying on of business by the corporation, the corporation remains a separate taxable entity.
Halaman 2045 - Patronage dividends, refunds, and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable income in the same manner as in the case of a cooperative organization not exempt...
Halaman 2254 - Benevolent life insurance associations of a purely local character, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers...
Halaman 2254 - rural area" shall be deemed to mean any area of the United States not included within the boundaries of any city, village, or borough having a population in excess of fifteen hundred inhabitants, and such term shall be deemed to include both the farm and nonfarm population thereof ; the term "farm...
Halaman 2036 - But Congress applied no limitations as to the source of taxable receipts, nor restrictive Opinion of the Court. 348 US labels as to their nature. And the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted.
Halaman 2221 - However, the Supreme Court held the corporation excise tax to be constitutional in Hint v. Stone Tracy Company (220 US 107 (1911)). There the Court stated that argument on the authority of the Pollock case "confuses the measure of the tax upon the privilege with direct taxation of the state or thing taxed." The Court held this excise tax constitutional even though it was measured by the net income of the corporations from all sources, including income from tax-exempt securities. A number of States...