Budget Requirements of the District of Columbia: Hearings Before the Joint Subcommittee on Fiscal Affairs of the Committees on the District of Columbia, Congress of the United States, Eightieth Congress, First Session, on Methods of Acquiring Additional Revenue Through Taxes and Other Means. Mar. 18, 19, 20, 25, 26, 27, Apr. 1, 2, 3, 8, 9, 10, 16, 19, and 21, 1947 |
From inside the book
Results 1-5 of 75
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... Retail Liquor Dealers ' Associa- tion , 321 Colorado Building , Washington , D. C ---- Gordon M. Atherholtz , representing the Northeast Council of Citizens Associations , Washington , D. C ----- 571 579 Milton S. Kronheim , president ...
... Retail Liquor Dealers ' Associa- tion , 321 Colorado Building , Washington , D. C ---- Gordon M. Atherholtz , representing the Northeast Council of Citizens Associations , Washington , D. C ----- 571 579 Milton S. Kronheim , president ...
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... Retail Gasoline Dealers Associa- t'on of Washington , D. C ‒‒‒‒‒‒‒ 733 William Howard Payne , vice chairman , legislative committee , American Legion , District of Columbia Department___ 737 B 1 Lester Scott , representing the oil ...
... Retail Gasoline Dealers Associa- t'on of Washington , D. C ‒‒‒‒‒‒‒ 733 William Howard Payne , vice chairman , legislative committee , American Legion , District of Columbia Department___ 737 B 1 Lester Scott , representing the oil ...
Page 76
... retail of theirs . I think they charge a little more than $ 200 for a million gallons , and our retail rate is $ 96 . Mr. BATES . Have you given consideration to an increase in the water rates to carry this load ? Mr. AULD . We have ...
... retail of theirs . I think they charge a little more than $ 200 for a million gallons , and our retail rate is $ 96 . Mr. BATES . Have you given consideration to an increase in the water rates to carry this load ? Mr. AULD . We have ...
Page 83
... retail when it comes out of hundreds of miles of mains , is handled and rehandled , and the meters are read and the bills prepared . There is a tremendous amount of expense incidental to the retailing of water which would go with both ...
... retail when it comes out of hundreds of miles of mains , is handled and rehandled , and the meters are read and the bills prepared . There is a tremendous amount of expense incidental to the retailing of water which would go with both ...
Page 263
... retail prices are concerned the best hope is that they will come to rest 20 to 30 percent higher than what used to be considered " normal . " We are still in a pronounced seller's market in most commodity categories , especially ...
... retail prices are concerned the best hope is that they will come to rest 20 to 30 percent higher than what used to be considered " normal . " We are still in a pronounced seller's market in most commodity categories , especially ...
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Other editions - View all
Common terms and phrases
additional amount Anacostia River appropriation Arlington County assessed Assessor AULD average basis BATES bill Board budget buildings candy capital improvements capital outlay Capital Transit Co cents Chairman CHRISTIANSEN cigarettes Commissioner MASON Commissioner YOUNG committee Congress cost DENT District government District of Columbia dollars domicile estimated exempt expenditures expenses Federal Government figures filed fiscal FOWLER gallons gasoline tax going hear Highway Department highway fund HUFF included income tax increase June 30 KEETING labor license Maryland Massachusetts McCOACH ment municipal O'HARA Office operating paid Park payment percent period person personnel police present projects proposed Public Law purchase question residents retail revenue RUHLAND salary sales tax schools Senator CAIN statement streets tax imposed taxable taxpayer thing tion traffic United Virginia Washington Washington Aqueduct WHITEHURST XANTEN
Popular passages
Page 425 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 425 - 2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation or maintenance of property held for the production of income.
Page 426 - The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued" or "paid or incurred," dependent upon the method of accounting upon the basis of which the net income is computed, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period. SECTION 48. When used in this title . . . . (c) The terms "paid or incurred
Page 425 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Page 437 - Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Page 432 - There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which Is to be distributed currently...
Page 422 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare...
Page 433 - Is, or In the discretion of the grantor or of any person not having a substantial adverse Interest In the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of Insurance Irrevocably payable for the purposes • • • relating to the so-called "charitable contribution" deduction) ; then such part of the Income of the trust shall be Included in computing the net Income of the grantor.
Page 431 - ... there shall be included in computing the net income of each beneficiary his distributive share, whether distributed or not, of the net income of the estate or trust for the taxable year...
Page 426 - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.