Revenue Act of 1941. Hearings ... on H.R. 5417 ... Revised August 8-23, 19411941 - 1592 halaman |
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Halaman 39
... invested capital credit is a flat 8 percent on the entire amount of the invested capital . The bill provides that the credit be reduced to 7 percent on invested capital exceeding $ 5,000,000 . In order not to discourage new equity ...
... invested capital credit is a flat 8 percent on the entire amount of the invested capital . The bill provides that the credit be reduced to 7 percent on invested capital exceeding $ 5,000,000 . In order not to discourage new equity ...
Halaman 47
... invested capital basis now . Mr. SULLIVAN . That is true , although there are outstanding examples the other way ... invested - capital method and 6,885 used the average - earnings method . Roughly speaking , those who used the average ...
... invested capital basis now . Mr. SULLIVAN . That is true , although there are outstanding examples the other way ... invested - capital method and 6,885 used the average - earnings method . Roughly speaking , those who used the average ...
Halaman 50
... invested- capital method . Of that 3,500 , 2,800 were under $ 20,000 of excess- profits income . Of the 6,800 reporting by the average - earnings method , 4,800 were under $ 20,000 excess profits net income . Senator BYRD . You did not ...
... invested- capital method . Of that 3,500 , 2,800 were under $ 20,000 of excess- profits income . Of the 6,800 reporting by the average - earnings method , 4,800 were under $ 20,000 excess profits net income . Senator BYRD . You did not ...
Halaman 108
... invested capital , and that might be in the cases of smaller corporations where it is difficult to determine the amount of their invested capital . There are some very small ones who have very little invested capital and yet perform ...
... invested capital , and that might be in the cases of smaller corporations where it is difficult to determine the amount of their invested capital . There are some very small ones who have very little invested capital and yet perform ...
Halaman 117
... invested capital , that is all you can have as a basis for depreciation . If you sell your building later , that is all you can have to compute your gain or loss . I submit that the books are full of precedents that the fair market ...
... invested capital , that is all you can have as a basis for depreciation . If you sell your building later , that is all you can have to compute your gain or loss . I submit that the books are full of precedents that the fair market ...
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Halaman 251 - ... right belong to those whose labor has produced them. But it has so happened, in all ages of the world, that some have labored, and others have without labor enjoyed a large proportion of the fruits. This is wrong, and should not continue. To secure to each laborer the whole product of his labor, or as nearly as possible, is a worthy object of any good government.
Halaman 480 - Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof...
Halaman 368 - ... shall be a debt from the consumer or user to retailer until paid, and shall be recoverable at law in the same manner as other debts.
Halaman 68 - Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains. which are suitable for use on or in connection with, or as component parts of, a taxable vehicle are treated as parts or accessories whether or not primarily adapted for such use. However, the term "parts or accessories" does not include tires or inner tubes.
Halaman 102 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
Halaman 284 - There is hereby imposed upon the following articles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof) sold by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so sold: (1) Articles taxable at 10 percent, except that on and after October 1, 1972, the rate shall be 5 percent — Automobile truck chassis.
Halaman 543 - In the case of a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of gains from such sales or exchanges.
Halaman 191 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not In excess of the part charged off within the taxable year, as a deduction.
Halaman 200 - If, however, the corporation purchases and retires any of such bonds at a price less than the issuing price plus any amount of discount already deducted, the excess of the issuing price plus any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year.
Halaman 237 - reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation in exchange solely for all or a part of its voting stock : of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation ; or...