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 |
Kirjan sisältä
Tulokset 1 - 5 kokonaismäärästä 76
Sivu 2
... bond issue , it might be subjected to that penalty . The CHAIRMAN . You would not apply that to future loans , would you , but just on past - due obligations ? Mr. GASKILL . I think it should be made to apply to past loans , sir . The ...
... bond issue , it might be subjected to that penalty . The CHAIRMAN . You would not apply that to future loans , would you , but just on past - due obligations ? Mr. GASKILL . I think it should be made to apply to past loans , sir . The ...
Sivu 8
... bond issue , previously contracted , the corporation would be subject to a 35 percent tax upon the greater part of the income applied to the payment of debts . A mortgage company whose income consisted almost entirely of " interest ...
... bond issue , previously contracted , the corporation would be subject to a 35 percent tax upon the greater part of the income applied to the payment of debts . A mortgage company whose income consisted almost entirely of " interest ...
Sivu 9
... bonds but to encourage liquidity of banks . In the interest of raising more money , the congressional committee has undertaken to tamper with an important phase of our economic situation . 7. DEDUCTION OF GIFT TAXES FROM NET INCOME The ...
... bonds but to encourage liquidity of banks . In the interest of raising more money , the congressional committee has undertaken to tamper with an important phase of our economic situation . 7. DEDUCTION OF GIFT TAXES FROM NET INCOME The ...
Sivu 15
... bonds totaling about $ 2,000,000,000 . This fact makes the national tax policy of extreme importance . The Federal Government has already accepted major responsi- bility for maintenance of the unemployed , and it will shortly have to ...
... bonds totaling about $ 2,000,000,000 . This fact makes the national tax policy of extreme importance . The Federal Government has already accepted major responsi- bility for maintenance of the unemployed , and it will shortly have to ...
Sivu 17
... bonds ; about $ 150 , - 000,000 additional by taxing salaries and wages of Government em- ployees ; $ 400,000,000 more by increasing estate- and gift - tax rates , and $ 900,000,000 additional by taxing land values as an emergency ...
... bonds ; about $ 150 , - 000,000 additional by taxing salaries and wages of Government em- ployees ; $ 400,000,000 more by increasing estate- and gift - tax rates , and $ 900,000,000 additional by taxing land values as an emergency ...
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acid agricultural amendment American amount annuity Association average bonds butter capital gains cents per pound CHAIRMAN coconut oil committee companies Congress consumer consumption copra corn oil corporation cost cotton cottonseed oil deduction dividends domestic oils double taxation duty edible effect excise tax exemption export farmer fats and oils Federal fish oil foreign gallon gasoline tax Government grease imported imposed income tax increase inedible interest investment lard laundry lauric acid loss manufacture margarine oils and fats Oleo oleomargarine operating paid palm oil payment peanut percent Philippine Islands present profits provision purpose represent Revenue Act revenue bill section 102 sell Senator BARKLEY Senator CONNALLY Senator COUZENS Senator GORE Senator KING Senator MCADOO Senator REED Senator WALCOTT sesame sesame oil soap sold statement stearine surtax tallow tariff taxable taxpayer tion trade United vegetable oils
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...