Hearings, Reports and Prints of the Senate Committee on Finance, Deli 1–2U.S. Government Printing Office, 1954 |
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Zadetki 1–5 od 100
Stran 19
... long as the accumu- lated depreciation allowances for a property at the end of each year do not exceed the allowances which would have resulted from the use of the declining - balance method described above . Alternative methods which ...
... long as the accumu- lated depreciation allowances for a property at the end of each year do not exceed the allowances which would have resulted from the use of the declining - balance method described above . Alternative methods which ...
Stran 66
... long- or short - term capital gains and losses , permits the holding period of an asset given up in a tax - free exchange to be added to the holding period of an acquired asset . The bill permits the adding of the two holding periods ...
... long- or short - term capital gains and losses , permits the holding period of an asset given up in a tax - free exchange to be added to the holding period of an acquired asset . The bill permits the adding of the two holding periods ...
Stran 91
... Senator WILLIAMS . I have seen it . Secretary HUMPHREY . They have a very interesting compilation . Senator LONG . Have you seen that study , Secretary Humphrey , that points out that six - tenths of 1 percent of the people own 80 per ...
... Senator WILLIAMS . I have seen it . Secretary HUMPHREY . They have a very interesting compilation . Senator LONG . Have you seen that study , Secretary Humphrey , that points out that six - tenths of 1 percent of the people own 80 per ...
Stran 92
... Senator LONG . Your figure is not meeting the point I am getting to . The point I am getting to is that you are counting little tidbits of stock here and there to say how many families own stock . If you look at where the stock is ...
... Senator LONG . Your figure is not meeting the point I am getting to . The point I am getting to is that you are counting little tidbits of stock here and there to say how many families own stock . If you look at where the stock is ...
Stran 93
... Senator Long which are based on the value of family stockholdings . The same studies also contain estimates of stock ownership based on family income which show less concentration than the figures used by Senator Long and and are more ...
... Senator Long which are based on the value of family stockholdings . The same studies also contain estimates of stock ownership based on family income which show less concentration than the figures used by Senator Long and and are more ...
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adjusted alcohol allowed amended amount annuity apply assets basis beneficiary benefits bill provides capital gains CHAIRMAN coal contract corporation cost death decedent deduction denatured denatured alcohol depreciation distribution dividends received double taxation earnings effect election employees estate tax excess exchange exclusion exemption existing law expenses filing FOLSOM foreign tax gain or loss gift tax gross income H.R. Sec House bill imposed income tax individual insurance companies interest Internal Revenue Code Internal Revenue Service kyanite limited liquidation Married couple ment million option ordinary income paid partner partnership payments pension period permit preferred stock present law profits proposed provisions purchase purposes regulated investment companies respect restricted stock retirement rule Secretary HUMPHREY section 501 Senator LONG shareholders stockholders subchapter tax avoidance tax credit tax liability tax-free taxable income taxpayer timber tion transactions treatment trust United United States dollars
Priljubljeni odlomki
Stran 160 - ... (3) if the trust, or two or more trusts, or the trust or trusts and annuity plan or plans are designated by the employer as constituting parts of a plan intended to qualify under this subsection...
Stran 204 - If no method of accounting has been regularly used by the taxpayer, or if the method used does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary or his delegate, does clearly reflect income.
Stran 603 - Income, war profits, and excess profits taxes shall Include a tax paid In lieu of a tax on Income, war profits, or excess profits otherwise generally Imposed by any foreign country or by any possession of the United States.
Stran 538 - ... the acquisition by one corporation, in exchange solely for all or a part of its voting stock...
Stran 754 - Retirement 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...
Stran 293 - A power to consume, invade, or appropriate property for the benefit of the decedent which is limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent shall not be deemed a general power of appointment.
Stran 239 - This subsection shall not apply to that part of any such periodic payment which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum which is payable for the support of minor children of such husband.
Stran 746 - ... upon the net income of every insurance company (other than a life or mutual insurance company) a tax as follows: (1) In the case of such a domestic insurance company the same percentage of its net income as is imposed upon other corporations by section 230...
Stran 196 - This subparagraph shall not apply to total distributions payable (as defined in section 402 (a) (3)) which are paid to a distributee within one taxable year of the distributee by reason of the employee's death...
Stran 265 - To or for any current income beneficiary, provided that the distribution of corpus must be chargeable against the proportionate share of corpus held in trust for the payment of income to the beneficiary as if the corpus constituted a separate trust.