Miscellaneous Tax Bills: Hearing Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, Ninety-seventh Congress, Second Session, on H.R. 612, H.R. 1808, H.R. 2597, H.R. 2647, H.R. 2981, H.R. 3191, H.R. 4444, H.R. 4473, H.R. 4577, H.R. 4592, H.R. 4990, H.R. 5630, March 16, 1982United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures U.S. Government Printing Office, 1982 - 391 lappuses |
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97TH CONGRESS amateur sports American amount apply Association athletic benefit bettors bill brewery casino Chairman STARK CHAPOTON Committee competition compliance Congress contributions conventions cruise ship dollars DOUGHERTY DUNCAN economic effect employee enacted excise tax expenses facilities Federal Government Federal tax gambling winnings GAMING INDUSTRY GUARINI Horse Council horse racing illegal gambling impact imported beer income tax Internal Revenue Code Internal Revenue Service issue jai alai legal gambling legal payouts legal wagering legislation lotteries million Nevada Nevada gaming off-track betting Olympic operations pari-mutuel industry partial distribution patrons percent problem race tracks reduced repeal reporting represent rollover rules SCHULZE Section 457 Senate slot machines Speed Skating Subcommittee subject to withholding substantial tax exempt tax liability tax policy tax treatment taxable taxation taxpayers Thank Thoroughbred tion Treasury treatment of legal United VANDER JAGT veterans organizations wagering transactions withholding from legal
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391. lappuse - If amounts so deferred are subject to a substantial risk of forfeiture, then they are includible in the gross income of participants or beneficiaries in the first taxable year in which there is no substantial risk of forfeiture. This rule for the tax treatment of participants in an ineligible plan does not apply, however, if the plan is a qualified plan, a tax-sheltered annuity program, or other funded arrangement.
274. lappuse - While the Federal income tax provisions relating to gambling do not serve to protect the interests of one State from the gambling policy decisions of another, they do nevertheless involve other substantial State, as well as national, interests : It is apparent that taxes on legal gambling winnings serve to deter large bettors from using legal betting facilities when faced with a choice between legal and illegal games. Testimony before...
305. lappuse - GBADISON) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1954 to assure access to health insurance, and for other purposes.
323. lappuse - To amend the Internal Revenue Code of 1954 with respect to the tax treatment of condominiums and cooperative housing corporations. IN THE HOUSE OF REPRESENTATIVES JUNE 8, 1981 Mr. ROSENTHAL introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1954 with respect to the tax treatment of condominiums and cooperative housing corporations.
148. lappuse - Your prepared statement will be made a part of the record, and you may proceed in any way you see fit.
277. lappuse - State lottery, removes the 300-to-l odds, requirement from 'sweepstakes, wagering pools, and other lotteries' and excludes bingo, keno, and slot machines from its provisions. Casino games, by omission, are exempt as well. Congressional interest in this withholding measure is understandable, since, in testimony before the Senate Finance Committee, officials of IRS estimated initially that such a measure would generate $500 million in revenue to the Government ; the following day that figure was reduced...
382. lappuse - This provision is not intended to adversely affect the qualification for charitable tax-exempt status or tax deductible contributions of any organization which would qualify under the standards of existing law.
277. lappuse - ... wagers of $1 ,000 or more. The administrative burden to the operator of the legal industry to collect these funds is only one immediate concern, however; the likely impact of the requirement driving previous legal participants to illegal games is of greater concern, unless, of course, one is prepared to suggest that Congress specifically intended to increase the competitive advantage the illegal games presently maintain over their legal counterpart. Indeed, no factual basis has been provided...
30. lappuse - O'Keeffe action was not barred by the statute of limitations. . . . The purpose of a statute of limitations is to "stimulate to activity and punish negligence" and "promote repose by giving security and stability to human affairs.
276. lappuse - Th» recommended policy is to leave to the States the determinative jurisdiction over the legalization of gambling. To this end, the Commission recommends that winnings derived from legal gambling entities be excluded from gross income, with the affirmative burden being placed upon the taxpayer to declare the income and prove the legality of the source.