President's 1961 Tax Recommendations: Hearings Before the Committee on Ways and Means, House of Representatives, Eighty-seventh Congress, First Session, on the Tax Recommendations of the President Contained in His Message Transmitted to the Congress, April 20, 1961, 파트 1U.S. Government Printing Office, 1961 - 3613페이지 Includes Treasury Dept study "Study on Entertainment Expenses," Apr. 1961 (p. 131-215), and FAA study "Study of User Charges for the Domestic Federal Airway System," Apr. 1961 (p. 565-663); Continuation of hearings on proposed tax reductions. Focuses on proposal to tax company stockholders on earnings of foreign subsidiaries. Includes "Digest of Testimony Presented and Statements Submitted to the Committee on Ways and Means with Respect to the President's Tax Recommendations" (June 27, 1961. 3553-3613 p.). |
목차
| 1 | |
| 5 | |
| 6 | |
| 7 | |
| 8 | |
| 10 | |
| 13 | |
| 14 | |
| 449 | |
| 450 | |
| 454 | |
| 455 | |
| 456 | |
| 473 | |
| 475 | |
| 485 | |
| 16 | |
| 18 | |
| 19 | |
| 22 | |
| 25 | |
| 28 | |
| 30 | |
| 31 | |
| 33 | |
| 37 | |
| 38 | |
| 39 | |
| 40 | |
| 42 | |
| 51 | |
| 78 | |
| 98 | |
| 106 | |
| 150 | |
| 156 | |
| 158 | |
| 166 | |
| 170 | |
| 253 | |
| 260 | |
| 274 | |
| 281 | |
| 284 | |
| 300 | |
| 309 | |
| 311 | |
| 313 | |
| 320 | |
| 323 | |
| 330 | |
| 331 | |
| 338 | |
| 351 | |
| 353 | |
| 359 | |
| 399 | |
| 400 | |
| 401 | |
| 403 | |
| 427 | |
| 433 | |
| 438 | |
| 445 | |
| 447 | |
| 493 | |
| 494 | |
| 495 | |
| 498 | |
| 501 | |
| 502 | |
| 512 | |
| 517 | |
| 521 | |
| 534 | |
| 538 | |
| 543 | |
| 554 | |
| 559 | |
| 560 | |
| 562 | |
| 563 | |
| 585 | |
| 589 | |
| 605 | |
| 625 | |
| 627 | |
| 647 | |
| 664 | |
| 686 | |
| 687 | |
| 690 | |
| 693 | |
| 745 | |
| 786 | |
| 792 | |
| 797 | |
| 800 | |
| 802 | |
| 803 | |
| 806 | |
| 807 | |
| 823 | |
| 825 | |
| 832 | |
| 842 | |
| 845 | |
| 853 | |
| 854 | |
| 857 | |
| 871 | |
| 875 | |
| 876 | |
| 884 | |
자주 나오는 단어 및 구문
abroad additional air carriers Air Traffic Control aircraft airlines airway costs airway facilities airway user charges ALGER allocable American amount annual aviation fuel aviation gasoline burden BYRNES cents Chairman Civil Aeronautics Board Commerce committee common carrier companies Congress cooperative corporation countries deductions deferral depreciation dividend credit dollar earnings economic effect equipment equity estimated excise tax expenditures fare Federal Airway System fiscal year 1962 flight Flight Service Stations foreign fuel tax gallon Government gross GUDEMAN IKARD imposed incentive income tax increase industry Instrument Landing Systems Internal Revenue Service investment jet fuel KEOGH ment military million operating paid passenger tax patronage dividends payments percent present President President's problem profits proposed PYLE recommendation repeal reported revenue Secretary DILLON statement stockholders subsidiaries Table tax haven tax rate tax returns taxable taxation taxpayer telephone tion transportation travel tax Treasury United withholding
인기 인용구
243 페이지 - Capital losses to the extent provided in subchapter P (sec. 1201 and following, relating to capital gains and losses) plus losses from capital assets sold or exchanged in order to obtain funds to meet abnormal insurance losses and to provide for the payment of dividends and similar distributions to policyholders.
701 페이지 - ... competition to the extent necessary to assure the sound development of an air transportation system properly adapted to the needs of the foreign and domestic commerce of the United States, of the Postal Service, and of the national defense.
290 페이지 - Patronage dividends, refunds, and rebates to patrons with respect to their patronage in the same or preceding years (whether paid in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patron the dollar amount of such dividend, refund, or rebate) shall be taken into account in computing taxable income in the same manner as in the case of a cooperative organization not exempt...
455 페이지 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
312 페이지 - 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, »evered from the capital, however Invested or employed, and coming in, being "derived...
317 페이지 - Every person who is directly or indirectly the beneficial owner of more than 10 per centum of any class of any equity security...
289 페이지 - ... (3) Certain tax-free transactions. If the basis of property in the hands of a transferee is determined by reference to its basis in the hands of the transferor by reason of the application of section 332...
319 페이지 - This power, like all others vested in congress, is complete in itself, may be exercised to its utmost extent, and acknowledges no limitations other than are prescribed in the constitution.
318 페이지 - ... the act complained of was so arbitrary as to constrain to the conclusion that it was not the exertion of taxation but a confiscation of property; that is, a taking of the same in violation of the fifth amendment, or, what is equivalent thereto, was so wanting in basis for classification as to produce such a gross and patent inequality as to inevitably lead to the same conclusion.
321 페이지 - The motive and purpose of a regulation of interstate commerce are matters for the legislative judgment upon the exercise of which the Constitution places no restriction and over which the courts are given no control.