Revenue Act, 1934: Hearings Before the Committee on Finance, United States Senate, Seventy-third Congress, Second Session, on H. R. 7835, an Act to Provide Revenue, Equalize Taxation, and for Other Purposes. March 12 to 15, 1934U.S. Government Printing Office, 1934 - 610 sivua |
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Tulokset 1 - 5 kokonaismäärästä 100
Sivu 5
... Federal estate taxes , prior taxed prop- erty . " " That is an extremely technical point . The bill contains an entirely worthy endeavor to prevent the exemption of property from taxation where the death of one decedent occurs more than ...
... Federal estate taxes , prior taxed prop- erty . " " That is an extremely technical point . The bill contains an entirely worthy endeavor to prevent the exemption of property from taxation where the death of one decedent occurs more than ...
Sivu 6
... Federal estate tax within a period of a few years . It is not often , but our organization thought that the bill , as it passed the House , had no intention of assessing two taxes in the event of the contingency stated . Senator REED ...
... Federal estate tax within a period of a few years . It is not often , but our organization thought that the bill , as it passed the House , had no intention of assessing two taxes in the event of the contingency stated . Senator REED ...
Sivu 11
... FEDERAL ESTATE TAX - PRIOR TAX PROPERTY It has been the policy of the Federal estate tax law to avoid the taxation of property more than once in 5 years . Accordingly provisions have been in- cluded in the law to the effect that ...
... FEDERAL ESTATE TAX - PRIOR TAX PROPERTY It has been the policy of the Federal estate tax law to avoid the taxation of property more than once in 5 years . Accordingly provisions have been in- cluded in the law to the effect that ...
Sivu 12
... Federal taxes had been paid . If the Government should thereafter interpret some transaction as requiring the payment of a tax with the result that the stockholders should pay the tax to the Government , there is no good reason why such ...
... Federal taxes had been paid . If the Government should thereafter interpret some transaction as requiring the payment of a tax with the result that the stockholders should pay the tax to the Government , there is no good reason why such ...
Sivu 15
... Federal Government may soon have to be the taxing agency for all Government units because of the inability or refusal of many city and other local governments to carry their budgets currently and because about 1,500 local government ...
... Federal Government may soon have to be the taxing agency for all Government units because of the inability or refusal of many city and other local governments to carry their budgets currently and because about 1,500 local government ...
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Suositut otteet
Sivu 181 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Sivu 77 - Concurrent, with the Court of Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected, under the internalrevenue laws...
Sivu 147 - If any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting its gains and profits to accumulate instead of being divided or distributed...
Sivu 107 - That in lieu of the tax imposed by section 210 of the Revenue Act of 1918, there shall be levied, collected, and paid for each taxable year upon the net income of every individual...
Sivu 75 - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor...
Sivu 45 - We do not speak of evasion, because, when the law draws a line, a case is on one side of it or the other, and if on the safe side is none the worse legally that a party has availed himself to the full of what the law permits.
Sivu 109 - Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212.
Sivu 152 - That every corporation subject to taxation under this title and every personal service corporation shall make a return, stating specifically the items of its gross income and the deductions and credits allowed by this title. The return shall be sworn to by the president, vice president, or other principal officer and by the treasurer or assistant treasurer.
Sivu 75 - In the same persons or any of them, then the basis shall be the same as It would be In the hands of the transferor, Increased In the amount of gain or decreased In the amount of loss recognized to the transferor upon gueh transfer under the law applicable to the year In which the transfer was made.
Sivu 116 - Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being 'derived...