Postponement of Income Tax on Income Set Aside for Retirement: Hearing Before the Committee on Ways and Means, House of Representatives, Eighty-second Congress, Second Session, on H.R. 4371 [and Others] ... May 13, 1952U.S. Government Printing Office, 1952 - 134 lappuses |
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amended American Bar Association American Dental Association American Medical Association annual annuity contract approved average beneficiaries bonds bracket Bureau capital gains CHAIRMAN committee CONGRESS THE LIBRARY contributions COOPER cost deduction dentists Dickinson discrimination distributed dollars earned income earned net income EBERHARTER employees excludable amount FAGER Federal gross income income tax income-tax interest Internal Revenue Code investment KEAN Keogh bill Keogh-Reed bill lawyers legislation lifetime income taxes lifetime limit maximum pension ment month starting monthly annuity old age paid partners past service payments percent permit personal services physicians practice private pension plans professions proposed purchase RAPP reason received Reed-Keogh bill restricted retirement annuity restricted retirement fund retirement benefits retirement plan ROBERTS savings section 165 section 22 self-employed persons Silverson Social Security Act starting at age statement subsection tax deferment tax laws tax rates tax reduction taxable income taxation taxpayer tion trust fund York
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6. lappuse - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
132. lappuse - American Society of Civil Engineers, American Institute of Mining and Metallurgical Engineers, The American Society of Mechanical Engineers, American Institute of Electrical Engineers, American Institute of Chemical Engineers, Society for the Promotion of Engineering Education, and National Council of State Boards of Engineering Examiners.
6. lappuse - Earned income" means wages, salaries, professional fees, and other amounts received as compensation for personal services actually rendered, but does not include any amount not included in gross income, nor that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.
7. lappuse - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered.
5. lappuse - The special notes provided for in this subsection shall be issued under the authority and subject to the provisions of the Second Liberty Bond Act, as amended...
77. lappuse - The CHAIRMAN. Without objection, they will be inserted in the record. (The letters referred to are as follows:) MARCH 2, 1934.
6. lappuse - ... (c) Dividends. Section 204 (c) (11) (relating to deduction of dividends paid or declared) is amended by striking out the period at the end of the first sentence thereof, and inserting the following: ", except in the case of a mutual fire insurance company described in paragraph (1) of subsection (a) of this section.".
75. lappuse - He was a member of the American Bar Association, the Association of the Bar of the City of New York...
77. lappuse - Illinois to continue as economist, statistician, and director of the Bureau of Medical Economic Research of the American Medical Association.
66. lappuse - ... the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.