Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page v
... federal income and excess profits tax laws everything of interpretive significance said to or by Congress and passed or rejected by it , from 1939 to date . In addition , the book contains reference , at each provision , to the pages in ...
... federal income and excess profits tax laws everything of interpretive significance said to or by Congress and passed or rejected by it , from 1939 to date . In addition , the book contains reference , at each provision , to the pages in ...
Page vi
... us to grapple with such a task , but that instead , we shall now have readily available , a complete legisla- tive history of federal income and excess profits tax provisions . * * * The foregoing may explain why , in spite of the ...
... us to grapple with such a task , but that instead , we shall now have readily available , a complete legisla- tive history of federal income and excess profits tax provisions . * * * The foregoing may explain why , in spite of the ...
Page 1186
... tax burdens under the corporate income and excess - profits taxes to the small corporations , for whom they were specially designed . ( p . 6917-18 ) Discussion - Senate ( Cong . , Rec . Vol . 97 ) . Mr. HUMPHREY . * * * I should like ...
... tax burdens under the corporate income and excess - profits taxes to the small corporations , for whom they were specially designed . ( p . 6917-18 ) Discussion - Senate ( Cong . , Rec . Vol . 97 ) . Mr. HUMPHREY . * * * I should like ...
Page 1187
... tax . Mr. HUMPHREY . I think that is possible . It is certainly a loophole . When we raise the income - tax rate and the earned - income rate we must shut these doors , because the tendency is to crowd people into illicit practices ...
... tax . Mr. HUMPHREY . I think that is possible . It is certainly a loophole . When we raise the income - tax rate and the earned - income rate we must shut these doors , because the tendency is to crowd people into illicit practices ...
Page 1189
... tax liability for past years on State , local , and other employees who , in good faith , believed their com- pensation for such years was exempt from Federal tax . * * * For many years the exemption from Federal income taxes of State ...
... tax liability for past years on State , local , and other employees who , in good faith , believed their com- pensation for such years was exempt from Federal tax . * * * For many years the exemption from Federal income taxes of State ...
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Common terms and phrases
1st Sess 2d Sess Act Hearings-Ways Additional Material adjusted gross income alimony amends section annuity apply bad debts basis bill amends bonds centum Commissioner Committee 77th Cong Committee 82d Cong Committee Reports Report-Senate Committee Reports Report-Ways compensation computing Congress Congressional Discussion cooperative corporation December 31 Discussion-Senate Cong E. C. Alvord earnings election employee excess profits tax exemption existing law expenditures expenses Federal Income Tax Finance Committee 77th Hearings Confidential)-Senate Hearings-Senate Finance Commit Hearings-Ways and Means History of Federal House bill included Income Tax Laws indebtedness Internal Revenue Code inventory liquidation ment mittee mutual savings banks nance Committee.-Explanation net income paid or incurred paragraph payments percent period preferred stock prior purposes reorganization Report-Conference Committee Report-Senate Finance Committee Report-Ways and Means Reports Report-Senate Finance Rept reserve respect Revenue Act section 22 Seidman's Legislative History Senator shareholders subparagraph surtax taxable years beginning taxpayer tion trade or business trust
Popular passages
Page 1242 - USC 205 (m)). namely, any common carrier by railroad engaged in the transportation of persons or property in interstate commerce, except a street, a suburban, or interurban electric railway which is not operated as a part of a general railroad system of transportation...
Page 1208 - If the employee's rights under the contract are nonforfeitable except for failure to pay future premiums, the amount contributed by the employer for such annuity contract on or after such rights become nonforfeitable shall be included In the Income of the employee in the year in which the amount is contributed...
Page 1196 - Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included in gross income); (2) ANNUITIES, ETC.