General Revenue Revision: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-third Congress, First Session, on Forty Topics Pertaining to the General Revision of the Internal Revenue Code, Osa 1
U.S. Government Printing Office, 1953 - 2950 sivua
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accumulation additional administrative allowance amendment American amount annuity appear apply Association average basis believe benefits bill bonds capital CHAIRMAN committee Congress consideration corporation cost Court deduction definition Department depletion deposits determine earnings effect employees excise tax exclusion exemption existing fact Federal funds further give given Government important included income tax increased individual industry interest Internal Revenue Code investment legislation limited manufacturer material means ment million minerals necessary operation paid payment pension percent percentage period permit person plans practice present problem production proposed purchase question reason received recommendations referred regulations represent reserves respect result retirement ruling section 102 sold statement taxable taxation taxpayer term Thank tion Treasury trust United
Sivu 1582 - Nevertheless, in the most advanced countries, the following will be pretty generally applicable : . 1. Abolition of property in land and application of all rents of land to public purposes. 2. A heavy progressive or graduated income tax. 3. Abolition of all right of inheritance. 4. Confiscation of the property of all emigrants and rebels. 5. Centralization of credit in the hands of the state, by means of a national bank with state capital and an exclusive monopoly.
Sivu 1788 - ... then the amount the collection of which is stayed by the bond will be paid on notice and demand at any time after the expiration of such period, together with interest thereon at the rate of 6 per centum per annum from the date of the jeopardy notice and demand to the date of notice and demand under this subsection.
Sivu 1786 - No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final.
Sivu 1896 - Council for Professional Development, the recognized accrediting body of the engineering profession, composed of representatives of the American Society of Civil Engineers, the American Institute of Mining and Metallurgical Engineers, the American Society of Mechanical Engineers...
Sivu 2142 - The fact that the earnings or profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders unless the corporation by the clear preponderance of the evidence shall prove to the contrary.
Sivu 1574 - Income which Is credited to the account of or set apart for a taxpayer and which may be drawn upon by him at any time is subject to tax for the year during which so credited or set apart, although not then actually reduced to possession.
Sivu 2137 - Section 533 provides that the fact that the earnings and profits of a corporation are permitted to accumulate beyond the reasonable needs of the business "shall be determinative of the purpose to avoid the income tax with respect to shareholders," unless the corporation by the preponderance of the evidence shall prove to the contrary.
Sivu 1614 - ... (2) Receivable by other beneficiaries To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person.
Sivu 1829 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Sivu 1789 - Appeals within the time prescribed in such subsection, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court...