Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, Volume 1 |
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Page 1188
... compensation for personal service " the following : " ( including personal service as an officer or employee of a State , or any political subdivision thereof , or any agency or instrumentality of any one or more of the foregoing ) ...
... compensation for personal service " the following : " ( including personal service as an officer or employee of a State , or any political subdivision thereof , or any agency or instrumentality of any one or more of the foregoing ) ...
Page 1189
... compensation of those who earn their livelihood from government to the same burdens as compensation from private employment . In his message of Janu- ary 19 , 1938 , he also pointed out that , in the interest of equity and justice ...
... compensation of those who earn their livelihood from government to the same burdens as compensation from private employment . In his message of Janu- ary 19 , 1938 , he also pointed out that , in the interest of equity and justice ...
Page 1190
... compensation for such years was exempt from Federal tax . ( p . 1 ) It is recognized that there is some doubt as to whether Congress has the power to subject to the Federal income tax the salaries of the Governor or other officers of a ...
... compensation for such years was exempt from Federal tax . ( p . 1 ) It is recognized that there is some doubt as to whether Congress has the power to subject to the Federal income tax the salaries of the Governor or other officers of a ...
Page 1191
... compensation " for personal services as an officer or employee of the State , or any political subdivision thereof , or any agency or instrumentality of any one or more of the foregoing . " Under the amendment , the wages , salaries ...
... compensation " for personal services as an officer or employee of the State , or any political subdivision thereof , or any agency or instrumentality of any one or more of the foregoing . " Under the amendment , the wages , salaries ...
Page 1192
... compensation of judges of courts of the United States who took office on or before June 6 , 1932 , shall be included in gross income for Federal income - tax purposes for taxable years beginning after December 21 , 1938. The present law ...
... compensation of judges of courts of the United States who took office on or before June 6 , 1932 , shall be included in gross income for Federal income - tax purposes for taxable years beginning after December 21 , 1938. The present law ...
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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.