Taxation of Foreign Corporations: Hearing Before Subcommittee No. 4, Eighty-ninth Congress, First Session. June 30, 1965U.S. Government Printing Office, 1965 - 95 lappuses Considers H.R. 7724 and H.R. 8058, to amend the D.C. Income and Franchise Tax Act to establish tax liability of D.C. offices of out-of-state businesses established solely for doing business with the Federal Government, if their products are sold in D.C. |
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1948 amendments 61 Stat agencies Armstrong Cork Company Armstrong products bill business or representatives calling or commercial Columbia Income commercial activity CONGRESS THE LIBRARY Corporation Counsel corporation or unincorporated corporations and unincorporated D.C. Code Department Distillers & Chemical District of Columbia DOWDY EHRIG enactment engaged in business exemption Federal Government foreign corporations Franchise Tax Act Government liaison offices HARSHA imposed Income and Franchise intended interpretation JOHN DOWDY K Street language legislative history LIBRARY OF CONGRES LIBRARY OF CONGRESS maintain an office maintain offices maintain places March 21 National Distillers NELSEN noncommercial purposes Owens-Illinois Owens-Illinois Glass Company place of business proviso respect to sales ROUDEBUSH Sagle sales of personal sales of tangible salesmen service of process SMITH sole purpose solicitation statute subchapter tangible personal property Tariff Commission taxation tion trade or business U.S. App U.S. Government unincorporated business United vocation or calling Washington Counsel Washington office WIXON words trade
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45. lappuse - The indispensable necessity of complete authority at the seat of government carries its own evidence with it. It is a power exercised by every legislature of the Union, I might say of the world, by virtue of its general supremacy.
45. lappuse - State comprehending the seat of the government for protection in the exercise of their duty might bring on the national councils an imputation of awe or influence equally dishonorable to the Government and dissatisfactory to the other members of the confederacy. This consideration has the more weight as the gradual accumulation of public improvements at the stationary residence of the government would be both too great a public pledge to be left in the hands of a single State and would create so...
45. lappuse - Without it, not only the public authority might be insulted, and its proceedings be interrupted with impunity, but a dependence of the members of the general government on the state comprehending the seat of the government, for protection in the exercise of their duty, might bring on the national councils an imputation of awe or influence, equally dishonourable to the government and dissatisfactory to the other members of the confederacy.
73. lappuse - For the privilege of carrying on or engaging in any trade or business within the District and of receiving income from sources within the District...
72. lappuse - The measure of the income tax shall be that portion of the net income of the corporation and unincorporated business as is fairly attributable to any trade or business carried on or engaged in within the District and such other net income as is derived from sources within the District...
30. lappuse - trade or business" include the engaging in or carrying on of any trade, business, profession, vocation or calling, or commercial activity; and include the performance of the functions of a public office: Provided, however, That the words "trade or business...
51. lappuse - The Constitution was framed under the dominion of a political philosophy less parochial in range. It was framed upon the theory that the peoples of the several States must sink or swim together, and that in the long run prosperity and salvation are in union and not division.
51. lappuse - But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by implication beyond the clear import of the language used.
45. lappuse - State comprehending the seat of the government, for protection in the exercise of their duty, might bring on the national councils an imputation of awe or influence, equally dishonorable to the government and dissatisfactory to the other members of the Confederacy. This consideration has the more weight, as the gradual accumulation of public improvements at the stationary residence of the government would be both too great a public pledge to be left in the hands of a single State...
83. lappuse - fiduciary" means a guardian, trustee, executor, committee, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (h) The words "trade or business...