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 2U.S. Government Printing Office, 1961 - 3613 halaman |
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Istilah dan frasa umum
accelerated depreciation administration ALGER amortization amount assets basis believe benefit bill bracket capital gain treatment CHAIRMAN committee companies Congress corporate corporate tax cost credit and exclusion depreciable property depreciation allowances depreciation deductions depreciation rates depreciation reform dividend credit dollars double taxation earnings economic growth effect expansion expenditures facilities Federal funds Government gross national product HERLONG IKARD income tax increase industry inflation initial allowance Internal Revenue Internal Revenue Code Internal Revenue Service investment credit investment tax credit legislation machinery and equipment MACHROWICZ ment method million modernization obsolescence ordinary income percent plant and equipment present President President's problem productive profits purchase question real estate real property recommendations relief replacement result salvage value SCHNEEBELI Secretary Dillon small business statement stimulate subsidy tax credit plan tax incentive tax laws tax message tax rates tax structure taxpayer Thank tion Treasury WILBUR D writeoff
Bagian yang populer
Halaman 1584 - The proper allowance for such depreciation of any property used in the trade or business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan...
Halaman 1043 - Mr. Chairman and members of the committee, I very much appreciate the opportunity to appear before you today In support of four public works projects in my district, the 13th Congressional District of Ohio.
Halaman 1675 - In the production of his plays Cohan was obliged to be free-handed in entertaining actors, employees, and, as he naively adds, dramatic critics. He had also to travel much, at times with his attorney. These expenses amounted to substantial sums, but he kept no account and probably could not have done so.
Halaman 1048 - The sale of farms, mineral properties, and other capital assets is now seriously retarded by the fact that gains and profits earned over a series of years are under the present law taxed as a lump sum (and the amount of surtax greatly enhanced thereby) in the year in which the profit is realized. Many such sales, with their possible profit taking and consequent increase of the tax revenue, have been blocked by this feature of the present law.
Halaman 1339 - Secondly, it may obstruct the industry of the people, and discourage them from applying to certain branches of business which might give maintenance and employment to great multitudes. While it obliges the people to pay, it may thus diminish, or perhaps destroy, some of the funds which might enable them more easily to do so.
Halaman 1339 - Fourthly, by subjecting the people to the frequent visits and the odious examination of the tax-gatherers, it may expose them to much unnecessary trouble, vexation, and oppression...
Halaman 1673 - That a people so numerous, scattered and individualistic annually assesses itself with a tax liability ... is a reassuring sign of the stability and vitality of our system of self government .... It will be a sad day for the revenues if the -good will of the people toward their taxing system is frittered away in efforts to accomplish by taxation moral reforms that cannot be accomplished by direct legislation.
Halaman 1076 - The committee stands adjourned until 10 o'clock tomorrow morning. (Whereupon, at 12 : 25 pm, the committee adjourned, to reconvene at 10 am...
Halaman 1528 - ... tax-free recovery of costs is of critical importance in the decision of management to incur risk, The faster tax writeoff would increase available working capital and materially aid growing businesses in the financing of their expansion. For all segments of the American economy, liberalized depreciation policies should assist modernization and expansion of industrial capacity, with resulting economic growth, increased production, and a higher standard of living.
Halaman 1071 - Contrary to the intention of Congress, substantial income from certain cooperative enterprises, reflecting business operations, is not being taxed either to the cooperative organization itself or its members. This situation must be corrected in a manner that is fair and just to both the cooperatives and competing businesses.