Tax Revision Compendium: Compendium of Papers on Broadening the Tax Base, Volume 3

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U.S. Government Printing Office, 1959 - Income tax - 2382 pages

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Contents

Federal Taxation of the Interest Paid by States and Political Subdivisions
2092
Tax Exempt OrganizationsLewis E Harris
2101
Business Income of Exempt OrganizationsNorman Sugarman
2115
Business Activities of Exempt Scientific Research OrganizationsScott
2127
General Revenue RevisionElisha Hanson 1097
2133
Taxation of Income from Foreign SourcesRoy Blough_
2145
Special Problems in Corporate Taxation Foreign IncomeRaphael Sherfy
2153
Foreign Income and Foreign CorporationsIra T Wender
2171
Foreign Source Income Its Relationship to the Tax Base and Rates
2181
Reporting Foreign Business Income After Currency DevaluationWilliam Patty
2189
How Progressive Is the Income Tax? Richard A Musgrave
2223
TREATMENT OF CAPITAL GAINS
2225
Taxation and the Size Distribution of Income Robert J Lampman
2235
Income Tax Rates and Incentives To Work and To InvestGeorge
2247
Individual Income Tax Rates Arthur Smithies
2257
Individual Income Tax Rates and Rate StructureRoland M Bixler
2265
The Corporation Income Tax An Empirical AppraisalArnold C
2278
Corporation Income Tax RatesRichard Goode
2281
Corporate Income Tax Rate StructureM Slade Kendrick
2289
Corporate Income Tax RatesGeorge Terborgh
2299
Corporate Rates and Need for Balanced Economic GrowthNathaniel
2313
Builtin Tax Flexibility and the Experience of the FiftiesKenyon
2331
Proper Income Tax Treatment of Deductions for Personal Expense
2343
Builtin Flexibility and Monetary ManagementEarl R Rolph
2345
The Personal Income Tax as an Automatic StabilizerE Cary Brown
2357
Flexibility Versus Stability of Revenue YieldHarley L Lutz
2363

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Common terms and phrases

Popular passages

Page 1927 - The farmers' cooperatives exempt from taxation to the extent provided in subsection (a) are farmers', fruit growers', or like associations organized and operated on a cooperative basis (A) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses...
Page 1928 - ... substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the association, upon dissolution or otherwise, beyond the fixed dividends) is owned by producers who market their products or purchase their supplies and equipment through the association...
Page 1949 - ... organized and operated on a cooperative basis, (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses, on the basis of either the quantity or the value of the products furnished by them, or (b) for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses.
Page 1767 - Domestic building and loan associations substantially all the business of which is confined to making loans to members; and cooperative banks without capital stock organized and operated for mutual purposes and without profit...
Page 2091 - Income derived from any public utility or the exercise of any essential governmental function and accruing to a State or Territory, or any political subdivision thereof...
Page 1671 - ... with the Securities and Exchange Commission under the Investment Company Act of 1940, such reliance would constitute reasonable cause for purposes of this paragraph.
Page 1928 - Is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Such an association may market the products of nonmembers In an amount the value of which does not exceed the value of the products marketed for members...
Page 1950 - In computing taxable income in the same manner as in the case of a cooperative organization not exempt under section 521. Such dividends, refunds, and rebates made after the close of the taxable year and on or before the 15th day of the 9th month following the close of such year...
Page 1712 - The taxable year of a partnership shall be determined as though the partnership were a taxpayer. A partnership may not change to, or adopt, a taxable year other than that of all its principal partners unless it establishes, to the satisfaction of the Secretary or his delegate, a business purpose therefor.
Page 1916 - manufacturer" includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating, or changing the form of an article, or (2) by combining or assembling two or more articles.

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