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 48.
3. lappuse
... individual Americans— real people - to corporations , which are artificial people . The estate tax was never intended to have this impact . It was never intended to disrupt the transfer of a family sized farm or business to sons and ...
... individual Americans— real people - to corporations , which are artificial people . The estate tax was never intended to have this impact . It was never intended to disrupt the transfer of a family sized farm or business to sons and ...
8. lappuse
... individuals , not people from SBA , prepared for the use of the Congress . I can see no justification whatsoever in the Small Business Ad- ministration holding that report . They may disagree with it . They may want to put out a ...
... individuals , not people from SBA , prepared for the use of the Congress . I can see no justification whatsoever in the Small Business Ad- ministration holding that report . They may disagree with it . They may want to put out a ...
12. lappuse
... individuals with interest in a closely held business based on 50 percent of fair market value , after taking into account the nonmarketability of this interest . This will go a long way toward reducing the crushing burden of estate ...
... individuals with interest in a closely held business based on 50 percent of fair market value , after taking into account the nonmarketability of this interest . This will go a long way toward reducing the crushing burden of estate ...
14. lappuse
... individuals or families . What has happened , thanks to inflation , I think , is that because of the estate tax laws , they are now helping create a concentration of wealth not in the hands of families , but rather in the hands of large ...
... individuals or families . What has happened , thanks to inflation , I think , is that because of the estate tax laws , they are now helping create a concentration of wealth not in the hands of families , but rather in the hands of large ...
15. lappuse
... individual family kinds of ownership . I think inflation is part of that , but also Federal estate taxes - have played a very significant part in that , changing that equation around . I would not want to swear that those numbers are ...
... individual family kinds of ownership . I think inflation is part of that , but also Federal estate taxes - have played a very significant part in that , changing that equation around . I would not want to swear that those numbers are ...
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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
Populāri fragmenti
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.
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.
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.
214. lappuse - We respectfully request that this letter be made part of the record of the hearings before your subcommittee on the DC budget.
125. 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...
160. 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...
188. 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.
165. 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.