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
... capital of the bank , or whether it is the deposits that are used for the purchase of these taxable securities . Senator WALSH . Hasn't that subject been dealt with by the committee ? The CHAIRMAN . The committee has not finally passed ...
... capital of the bank , or whether it is the deposits that are used for the purchase of these taxable securities . Senator WALSH . Hasn't that subject been dealt with by the committee ? The CHAIRMAN . The committee has not finally passed ...
Sivu 8
... capital expenditures upon properties acquired at foreclosure or which had found it necessary to pay off prior indebtedness against property , might be required to pay to the Gov- ernment a tax of 35 percent upon such capital ...
... capital expenditures upon properties acquired at foreclosure or which had found it necessary to pay off prior indebtedness against property , might be required to pay to the Gov- ernment a tax of 35 percent upon such capital ...
Sivu 10
... capital gain , regardless of how long the stock has been held . Your committee considers that the proposal is so made entirely unjust and unwarranted . The fact that the surplus of a corporation , if distributed as an ordinary dividend ...
... capital gain , regardless of how long the stock has been held . Your committee considers that the proposal is so made entirely unjust and unwarranted . The fact that the surplus of a corporation , if distributed as an ordinary dividend ...
Sivu 36
... capital stock , surplus , and capital reserves ; the liquid surplus of the 78 industrial corporations among these 104 , was $ 1,382,000,000 , or 19.88 percent of their capital stock , etc. Recent experience has shown that while the ...
... capital stock , surplus , and capital reserves ; the liquid surplus of the 78 industrial corporations among these 104 , was $ 1,382,000,000 , or 19.88 percent of their capital stock , etc. Recent experience has shown that while the ...
Sivu 37
... capital gains and losses " are , how- ever , vicious . With a prospective net increase of over $ 10,000,000,000 in the Federal debt in 3 or 4 years , capital gains should be taxed at substantially the same rate as any other net income ...
... capital gains and losses " are , how- ever , vicious . With a prospective net increase of over $ 10,000,000,000 in the Federal debt in 3 or 4 years , capital gains should be taxed at substantially the same rate as any other net income ...
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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...