Hearings, Reports and Prints of the Senate Committee on Finance, 1-4. daļasU.S. Government Printing Office, 1962 |
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
accelerated depreciation administration allocation allowed amended American amount apply assets balance of payments BARNETT basis bill capital gains CHAIRMAN Cohan controlled foreign corporation cost December 31 deduction depreciable property distribution dividends dollar domestic effect equipment exemption expenditures expense account exports Federal foreign investment foreign subsidiaries foreign tax foreign tax credit Government gross income Halliburton incentive included income tax increase industry Internal Revenue Code Internal Revenue Service investment abroad investment credit legislation loss machinery manufacturing McENROE McREE Means Committee ment million operations ordinary income paid paragraph percent problem production proposed provisions purposes reinvested relating respect RUTTENBERG Secretary DILLON Senator DOUGLAS Senator GORE Senator KERR Senator WILLIAMS SLOWINSKI statement substantial Table tax credit tax deferral tax haven tax law tax rate taxable income taxation taxpayer tion trade or business Treasury U.S. corporation U.S. tax withholding
Populāri fragmenti
12. lappuse - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
478. lappuse - ... not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.
873. lappuse - ... the US Chamber of Commerce, the National Association of Manufacturers, and the National Industrial Conference Board.
56. lappuse - If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.
839. lappuse - INCOME. (a) GENERAL RULE. — In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the...
571. lappuse - Commissioner is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.
14. lappuse - ... if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of the District of Columbia or of any State or political subdivision thereof.
80. lappuse - ... more than 50 percent of the total combined voting power of all classes of stock entitled to vote of another corporation, or owns more than 50 percent...
565. lappuse - Property used for lodging. Property which is used predominantly to furnish lodging or In connection with the furnishing of lodging shall not be treated as section 38 property.
138. lappuse - A presentation of tables which were prepared at the request of the Subcommittee on Antitrust and Monopoly of the Senate Judiciary Committee. Based on reports submitted for the 1954 Census of Manufactures, the tables show the proportion of industry and commodity group totals reported by the larger companies.