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 40.
. lappuse
... MAJOR L. CLARK III , Staff Director THOMAS G. POWERS , General Counsel LOIS LIBERTY , Publications Specialist RAYMOND S. WITTIG , Minority Counsel SUBCOMMITTEE ON TAX , ACCESS TO EQUITY CAPITAL AND BUSINESS OPPORTUNITIES HENRY J. NOWAK ...
... MAJOR L. CLARK III , Staff Director THOMAS G. POWERS , General Counsel LOIS LIBERTY , Publications Specialist RAYMOND S. WITTIG , Minority Counsel SUBCOMMITTEE ON TAX , ACCESS TO EQUITY CAPITAL AND BUSINESS OPPORTUNITIES HENRY J. NOWAK ...
1. lappuse
... major problem for the closely held business . This viewpoint overlooks the fact that large sums of money are spent on estate planning and life insur- ance . Small business persons incur these expenditures for the sole reason that they ...
... major problem for the closely held business . This viewpoint overlooks the fact that large sums of money are spent on estate planning and life insur- ance . Small business persons incur these expenditures for the sole reason that they ...
2. lappuse
... major small business advocacy group and trade association in America . It was the third highest recommendation of the delegates to the White House Conference on Small Business . As the Smaller Business Association of New England pointed ...
... major small business advocacy group and trade association in America . It was the third highest recommendation of the delegates to the White House Conference on Small Business . As the Smaller Business Association of New England pointed ...
5. lappuse
... major defect is that while people die , corporations do not , and thus corporations rather than families have emerged in this country as the holders of great concentrations of wealth and power . That is an issue which I hope Congress ...
... major defect is that while people die , corporations do not , and thus corporations rather than families have emerged in this country as the holders of great concentrations of wealth and power . That is an issue which I hope Congress ...
7. lappuse
... major concern of small businessmen , the Chief Counsel for Advocacy , then Milton Stewart , established an advisory group on continuity of ownership . Members of my staff attended several of their public sessions last year and were ...
... major concern of small businessmen , the Chief Counsel for Advocacy , then Milton Stewart , established an advisory group on continuity of ownership . Members of my staff attended several of their public sessions last year and were ...
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Bieži izmantoti vārdi un frāzes
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.