Treasury Department Appropriation Bill for 1946: Hearings Before Subcommittee of the Committee on Appropriations, House of Representatives, Seventy-ninth Congress, First Session, on the Treasury Department Appropriation Bill for 1946 ...

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U.S. Government Printing Office, 1945 - 677 halaman

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Halaman 45 - In deciding that, in the circumstances of the present case, the debt cancellations were not gifts and therefore taxable, the Board of Tax Appeals (now the Tax Court of the United States) did not invoke wrong legal standards.
Halaman 213 - Committee hereby issue a formal warning to all concerned, and in particular to persons in neutral countries, that they intend to do their utmost to defeat the methods of dispossession practiced by the governments with which they are at war against' the countries and peoples who have been so wantonly assaulted and despoiled.
Halaman 213 - Looted gold, currency, art objects, securities, other evidences of ownership in financial or business enterprises, and of other assets looted by the enemy; as well as to uncover, segregate, and hold at the disposition of the post-liberation authorities in the appropriate country any such assets within territory subject to their jurisdiction.
Halaman 213 - Takes note of and fully supports steps taken by the United Nations for the purpose of: (a) uncovering, segregating, controlling, and making appropriate disposition of enemy assets; (b) preventing the liquidation of property looted by the enemy, locating and tracing ownership and control of such looted property, and taking appropriate measures with a view to restoration to its lawful owners; 2.
Halaman 654 - Now THEREFORE, By virtue of the authority vested in me as President of the United States, and Commander in Chief of the Army and Navy...
Halaman 46 - To be deductible, advertising expenditures must be ordinary and necessary and bear a reasonable relation to the business activities in which the enterprise is engaged. The Bureau recognizes that advertising is a necessary and legitimate business expense so long as it is not carried to an unreasonable extent or does not become an attempt to avoid proper tax payments. The Bureau realizes that it may be necessary for taxpayers now engaged in war production to maintain through advertising, their trade...
Halaman 269 - Treasury, and hereafter received, to be recoined, and to reimburse the Treasurer of the United States for the difference between the nominal or face value of such coin and the amount the same will produce in new coin from any moneys in the Treasury not otherwise appropriated.
Halaman 46 - In determining whether such expenditures are allowable, cognizance will be taken of (1) the size of the business, (2) the amount of prior advertising budgets, (3) the public patronage reasonably to be expected in the future, (4) the increased cost of the elements entering into the total of advertising expenditures, (5) the introduction of new products and added lines, and (6) buying habits necessitated by war restrictions, by priorities, and by the unavailability of many of the raw materials formerly...
Halaman 46 - Reasonable expenses incurred by companies in advertising and advertising technique to speed the war effort among their own employees and to cut down accidents and unnecessary absences and inefficiency will be allowed as deductions. Also reasonable expenditures for advertisements including the promotion of Government objectives in wartime, such as conservation, salvage, or the sale of War bonds, which are signed by the advertiser, will be deductible provided they are reasonable and are not made in...
Halaman 654 - Now, therefore, by virtue of the authority vested in the President by the Constitution and laws of the United States, it is ordered as follows : Section 1.

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