Hearings, reports and prints, Deli 1–2

activities additional adjusted allocation allowed amended amount apply Arguments assets banks basis beginning benefit bill bonds capital capital gains chapter charitable COHEN computed contributions corporation cost deduction delegate depletion depreciation described determined distribution dividends earned effect employee exceed excess exempt existing expenses extent farm foreign gains gift give going Government gross income holdings House House bill imposed included income income tax increase individuals inserting in lieu interest investment issue less lieu thereof limitation losses means method million mineral operating ordinary income organization paid paragraph payment percent percentage period person present law private foundation problem production provision question reason received recommendations reduce regard relating respect result rules Secretary KENNEDY Senator standard striking subparagraph subsection substantial tax preferences taxable taxable income taxpayer term tion treated treatment trust