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 82.
5. lappuse
... income taxes , it is important that we have a clear understanding of this issue . As a Representative from a district whose economic base consists almost entirely of small businesses and family farmers , I am acute- ly aware of the need ...
... income taxes , it is important that we have a clear understanding of this issue . As a Representative from a district whose economic base consists almost entirely of small businesses and family farmers , I am acute- ly aware of the need ...
13. lappuse
... Tax, Access to Equity Capital, and Business Opportunities. We do not believe ... tax relief by increasing the unified credit exemption equivalent to $ 600,000 ... income , then it seems to me to be an appropriate level for Federal estate ...
... Tax, Access to Equity Capital, and Business Opportunities. We do not believe ... tax relief by increasing the unified credit exemption equivalent to $ 600,000 ... income , then it seems to me to be an appropriate level for Federal estate ...
18. lappuse
... income and estate tax situations , where you cannot justify taxing more than 50 percent . We should also increase the initial exemption , and in our bill we do it in the form of a credit up to $ 600,000 . That alone will eliminate an ...
... income and estate tax situations , where you cannot justify taxing more than 50 percent . We should also increase the initial exemption , and in our bill we do it in the form of a credit up to $ 600,000 . That alone will eliminate an ...
21. lappuse
... taxes do play a role in concentra- tion , I think the income tax code in this country actually buys and pays for the concentration we see happening . I think the new tax bill , with its business tax cuts , will probably be the largest ...
... taxes do play a role in concentra- tion , I think the income tax code in this country actually buys and pays for the concentration we see happening . I think the new tax bill , with its business tax cuts , will probably be the largest ...
23. lappuse
... Tax, Access to Equity Capital, and Business Opportunities. valuation of $ 50 ... tax and that will be the last point that I question you on . Since nobody ... income tax ? Mr. ULLMAN . Certainly , but so what is new about that ? Again ...
... Tax, Access to Equity Capital, and Business Opportunities. valuation of $ 50 ... tax and that will be the last point that I question you on . Since nobody ... income tax ? Mr. ULLMAN . Certainly , but so what is new about that ? Again ...
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50 percent American Bar Association amount assets bill bracket bracket creep capital formation cash Chairman Chief Executive Close Corporation closely held business closely-held business Committee CONGRESS THE LIBRARY 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 federal estate tax firm gift tax laws gross estate heirs income tax increase industry inflation inheritance taxes interest rates Internal Revenue Code Internal Revenue Service investment Kolbe land legislation LIBRARY OF CONGRESS MARRIOTT million National Farmers Union NOWAK owner ownership payment problem proposed qualified REISTER repeal result saving Section sell small business special use valuation subcommittee surviving spouse tax liability tax system taxable estate taxation taxpayers testimony Thank tion TONNESON transfer tax trust ULLMAN unified credit VIN WEBER wealth wholesaler-distributors
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266. 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.
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171. lappuse - General Explanation of the Tax Reform Act of 1976 prepared by the Staff of the Joint Committee on Taxation 564 (December 29, 1976).
139. 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.
174. 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.
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