Hearings, Reports and Prints of the Senate Committee on Finance, Deli 1–2U.S. Government Printing Office, 1969 |
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50 percent accelerated depreciation adjusted gross income allowed amended by striking amount apply April 22 assets basis benefit bonds bracket capital gains tax CHAIRMAN charitable contributions COHEN Committee computed corporation December 31 distribution dividends effect excess exempt organizations expenses farm losses foreign tax foreign tax credit hobby loss House bill House solution.-The included income tax indebtedness individual inserting in lieu interest Internal Revenue Service investment credit lieu thereof limit on tax loans married couples million mineral operating ordinary income paid paragraph percentage depletion person present law private foundation profit provision purposes relating respect restricted stock rule Secretary KENNEDY Senator BYRD Senator CURTIS Senator FULBRIGHT Senator GORE Senator HARTKE Senator MILLER standard deduction subchapter subparagraph subsection substantial tax credit tax preferences tax rate tax reform tax-exempt taxable income taxable years beginning taxpayer thereof the following tion trade or business treated treatment trust
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Stran 28 - ... no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
Stran 1074 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Stran 311 - In the taxable year when paid, if the contributions are paid into a pension trust, and if such taxable year ends within or with a taxable year of the trust for which the trust is exempt under section...
Stran 643 - Rule for exclusion. Wages, fees, or salary of any employee of a foreign government or of an international organization...
Stran 1098 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Stran 1069 - Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets to which it was applied in the Doyle case (pp.
Stran 1098 - ... any trade or business the conduct of which is not substantially related (aside from the need of such organization for income or funds or the use it makes of the profits derived) to the exercise or performance by such organization of its charitable, educational, or other purpose or function constituting the basis for its exemption...
Stran 689 - I think it would be well to put it in the record. Senator ADAMS.
Stran 281 - (a) DEDUCTION ALLOWED.— There shall be allowed 10 as a deduction moving expenses paid or incurred during the 11 taxable year in connection with the commencement of work 12 by the taxpayer as an employee at a new principal place of 13 work. 14 " (b) DEFINITION OF MOVING EXPENSES.— 15 "(1) IN GENERAL. — For purposes of this section, 16 the term 'moving expenses...
Stran 477 - The amount of the tax shall be determined in accordance with the following table : If the taxable income is: The tax is : Not over $2,000 20% of the taxable income.