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
... considered reasonable for new property acquired or constructed after December 31 , 1953 : ( 1 ) The straight - line method allowable under present law . ( 2 ) The declining - balance method , using a rate not in excess of twice the ...
... considered reasonable for new property acquired or constructed after December 31 , 1953 : ( 1 ) The straight - line method allowable under present law . ( 2 ) The declining - balance method , using a rate not in excess of twice the ...
Stran 32
... considered common stock , preferred stock , and bonds , respectively . These defini- tions will remove questions in connection with so - called " thin in- corporations " where the capital is supplied primarily in the form of loans by ...
... considered common stock , preferred stock , and bonds , respectively . These defini- tions will remove questions in connection with so - called " thin in- corporations " where the capital is supplied primarily in the form of loans by ...
Stran 35
... considered to have been a corporate acquisition of property . Assets not reincorporated will , therefore , be considered as having been distributed as boot , and an appropriate amount of earnings and profits will be ascribed to the ...
... considered to have been a corporate acquisition of property . Assets not reincorporated will , therefore , be considered as having been distributed as boot , and an appropriate amount of earnings and profits will be ascribed to the ...
Stran 38
... considered as covered if at their current salary they would not be entitled to benefits . Other plans with narrower converage than this will be held dis- criminatory only if— ( a ) more than 30 percent of the contributions are used to ...
... considered as covered if at their current salary they would not be entitled to benefits . Other plans with narrower converage than this will be held dis- criminatory only if— ( a ) more than 30 percent of the contributions are used to ...
Stran 42
... considered reasonably estimated when it is based on reliable data or statistical experience of the taxpayer or of others in similar circumstances . Reserves for general contingencies , indefinite future losses , or for amounts in ...
... considered reasonably estimated when it is based on reliable data or statistical experience of the taxpayer or of others in similar circumstances . Reserves for general contingencies , indefinite future losses , or for amounts in ...
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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.