Tax Revision Compendium: Compendium of Papers on Broadening the Tax Base, Volume 1 |
Contents
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Common terms and phrases
adjusted gross income administrative aged allowed amount annual assets benefits billion bracket capital gains Committee Cong Congress contributions corporate tax corporation income tax cost differential dividends earnings economic growth effect eliminated employee equity estimated exclusion expenditures Federal income tax Federal tax financing groups income splitting income tax rates increase individual income tax industry interest Internal Revenue Code Internal Revenue Service investment issues itemized deductions legislation loopholes loss married couples medical expenses ment municipal bonds National Tax Journal ordinary income paid payments percent percentage depletion period personal exemptions personal income preferential present problem progressive progressive taxation proposal provisions reduced reported result retirement income securities social standard deduction subsidy substantial supra tax base tax burden tax erosion tax exemption tax law tax liability Tax Policy tax reform tax returns tax structure tax system taxable income taxation taxpayers tion Treasury yield
Popular passages
Page 450 - If such contributions or gifts are to be used by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, and no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation; or (4) To or for the use of...
Page 41 - ... payable to his estate, or as he may appoint under a general power of appointment, as defined in Section 2514(c) (§2503 (c)).
Page 154 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Page 323 - In general. Any amount received by an individual as a scholarship at an educational institution or as a fellowship grant...
Page 154 - Every tax ought to be levied at the time, or in the manner/- in which it is most likely to be convenient for the contributor to pay it.
Page 432 - In order to determine whether there has been gain or loss, and the amount of the gain, if any, we must withdraw from the gross proceeds an amount sufficient to restore the capital value that existed at the commencement of the period under consideration.
Page 154 - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
Page 431 - Personal income may be defined as the algebraic sum of (1) the market value of rights exercised in consumption and (2) the change in the value of the store of property rights between the beginning and end of the period in question.
Page 667 - The asserted right of the one to be free of taxation by the other does not spell immunity from paying the added costs, attributable to the taxation of those who furnish supplies to the government and who have been granted no tax immunity.
Page 28 - gross income from the property" means, in the case of a property other than an oil or gas well, the gross Income from mining. (2) Mining. The term "mining" Includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators In order to obtain the commercially marketable mineral product or products...