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 38.
20. lappuse
... trusts that nobody had any interest in running the thing . A fellow came along and offered them a big price , Mr. Newhouse . So that the pattern all over the country is similar . They go to- these large corporations come in with a great ...
... trusts that nobody had any interest in running the thing . A fellow came along and offered them a big price , Mr. Newhouse . So that the pattern all over the country is similar . They go to- these large corporations come in with a great ...
23. lappuse
... trusts , foundations , things like that for the express purpose of successfully avoiding the estate tax , do they not also , along the line , avoid other taxes like the income tax ? Mr. ULLMAN . Certainly , but so what is new about that ...
... trusts , foundations , things like that for the express purpose of successfully avoiding the estate tax , do they not also , along the line , avoid other taxes like the income tax ? Mr. ULLMAN . Certainly , but so what is new about that ...
33. lappuse
... trust departments and life insurance deals in terms of complying with an estate tax , and when all the smoke clears , who really winds up paying it . If we had that , I think it might give us a little more momentum toward an outright ...
... trust departments and life insurance deals in terms of complying with an estate tax , and when all the smoke clears , who really winds up paying it . If we had that , I think it might give us a little more momentum toward an outright ...
34. lappuse
... , son , or daughter , Mr. Marriott , but I think also to - what about those loyal employees who have been around 17 , 15 , or 20 years ? Or that partner whom you could trust with uncounted money ? What about some concepts there 34.
... , son , or daughter , Mr. Marriott , but I think also to - what about those loyal employees who have been around 17 , 15 , or 20 years ? Or that partner whom you could trust with uncounted money ? What about some concepts there 34.
35. lappuse
... trust with uncounted money ? What about some concepts there where you have some certainty of employment there for your em- ployees as well , where there is a pride and you want to pass it on ? I would like to take them into account too ...
... trust with uncounted money ? What about some concepts there where you have some certainty of employment there for your em- ployees as well , where there is a pride and you want to pass it on ? I would like to take them into account too ...
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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.
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