Impact of Estate and Gift Taxation on Capital Formation: Hearings Before the Subcommittee on Tax, Access to Equity Capital, and Business Opportunities of the Committee on Small Business, House of Representatives, Ninety-seventh Congress, First Session, Washington, D.C., June 16 and 17, 1981U.S. Government Printing Office, 1981 - 270 lappuses |
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1.–5. rezultāts no 60.
. lappuse
... Farmers Union .. Kolbe , William F. , chairman , Independent Business Association of Wis- consin 39 McKevitt , James D. , director , Federal Legislation , National Federation of Independent Business , accompanied by Abraham Schneier ...
... Farmers Union .. Kolbe , William F. , chairman , Independent Business Association of Wis- consin 39 McKevitt , James D. , director , Federal Legislation , National Federation of Independent Business , accompanied by Abraham Schneier ...
1. lappuse
... farms . Many commentators suggest that with proper estate planning , the current estate and gift tax provisions are not a major problem for the closely held business . This viewpoint overlooks the fact that large sums of money are spent ...
... farms . Many commentators suggest that with proper estate planning , the current estate and gift tax provisions are not a major problem for the closely held business . This viewpoint overlooks the fact that large sums of money are spent ...
2. lappuse
... farmers have for some years . That is , live poor , die rich , and then sell the business to pay the Government . No one should be forced to be in that type of a position . I sincerely hope that these hearings will provide us with the ...
... farmers have for some years . That is , live poor , die rich , and then sell the business to pay the Government . No one should be forced to be in that type of a position . I sincerely hope that these hearings will provide us with the ...
3. lappuse
... Farmer Browns , the Farmer Olsons , and the Farmer Schmitzs of America giving way to the Farmer Atlantic Richfields , the Farmer Coors , and the Farmer Union Carbides ? There are many reasons and the estate tax is one . Farmers Brown ...
... Farmer Browns , the Farmer Olsons , and the Farmer Schmitzs of America giving way to the Farmer Atlantic Richfields , the Farmer Coors , and the Farmer Union Carbides ? There are many reasons and the estate tax is one . Farmers Brown ...
4. lappuse
... farmers , and laborers were among the supporters of that tax- precisely because it was aimed at large concentrations of wealth , and not at family sized businesses . Millionaire industrialist Andrew Carnegie was another early sup ...
... farmers , and laborers were among the supporters of that tax- precisely because it was aimed at large concentrations of wealth , and not at family sized businesses . Millionaire industrialist Andrew Carnegie was another early sup ...
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Bieži izmantoti vārdi un frāzes
50 percent administration American Bar Association amount assets bill bracket bracket creep capital formation cash Chairman Chief Executive Chief Executive Officer Close Corporation closely held business closely-held business Committee Congress continue cost death taxes decedent decedent's deferred Distributors Association economic effect eliminated employees equity estate and gift estate planning estate tax laws exemption family business family farm farmers federal estate tax firm generation-skipping gift tax laws gross estate heirs impact income tax increase industry inflation inheritance taxes interest rates Internal Revenue Code Internal Revenue Service investment Kolbe land legislation MARRIOTT million National Farmers Union NOWAK ownership problem proposed qualified REISTER repeal result rules saving Section sell small business special use valuation subcommittee surviving spouse tax system taxable estate taxation taxpayers testimony Thank tion TONNESON transfer tax trust ULLMAN unified credit VIN WEBER wealth wholesaler-distributors
Populāri fragmenti
248. lappuse - At any time during the last half of the taxable year more than 50 percent in value of its outstanding stock is owned, directly or indirectly, by or for not more than 5 individuals.
245. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.
69. lappuse - Under this 10-year extension, the value of the business must be in excess of either 35 percent of the value of the gross estate or 50 percent of the taxable estate.
68. lappuse - The fact remains that the closely held business will face a period of uncertainty, and remain particularly vulnerable to a variety of situations, when faced with the death of a principal owner, who was most likely the chief executive officer. At the same time, however, the heirs of the business must also be concerned with the payment of estate taxes. When the estate consists largely of an interest in a closely held business...
129. lappuse - ... fortune. No advantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmission in their entirety of the enormous fortunes which would be affected by such a tax ; and as an incident to its function of revenue raising, such a tax would help to preserve a measurable equality of opportunity for the people of the generations growing to manhood.
164. lappuse - Such exemption, on the one hand. Is to obviate the necessity of keeping an account of and reporting numerous small gifts, and, on the other, to fix the amount sufficiently large to cover In most cases wedding and Christmas gifts and occasional gifts of relatively small amounts.
115. lappuse - In order to qualify under this provision, the value of the interest in the closely held business must exceed 35 percent of the value of the gross estate or 50 percent of the taxable estate of the decedent. For this purpose, the term "interest in a closely held business...
150. lappuse - ... (B) the day on which such person attains age 21, (3) such person has not accepted the interest or any of its benefits, and (4) as a result of such refusal, the interest passes without any direction on the part of the person making the disclaimer...
178. lappuse - Interior when determining if a rehabilitation project qualifies as "certified rehabilitation" pursuant to the Tax Reform Act of 1976 and the Revenue Act of 1978. These standards are a section of the Secretary's "Standards for Historic Preservation Projects" and appear in Title 36 of the Code of Federal Regulations, Part 1208 (formerly 36 CFR Part 67) . 1.
155. lappuse - The transmission from generation to generation of vast fortunes by will, inheritance, or gift is not consistent with the ideals and sentiments of the American people.