Hearings, Reports and Prints of the Senate Committee on FinanceU.S. Government Printing Office, 1977 |
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administration amount assets barrels billion budget campaign capital formation capital gains capital gains tax capital investment Chairman coal coal gasification Committee companies Congress consumer contributions corporate tax cost crude oil debt deduction deficit depreciation dollars domestic double taxation drilling effect electric eliminate environmental equity estimates Federal fuel funds gasification geopressured geothermal going Government housing impact incentives increase individual industry inflation investment tax credit investors labor legislation ment methane mortgage National Dividend National Energy Plan natural gas oil and gas oil shale ordinary income period petroleum present President problem production profits proposal public financing recovery reduce result retained earnings revenue savings and loan sector Senator BYRD Senator GRAVEL Senator LONG Senator PACKWOOD shareholders small business sources spending supply tax expenditures tax laws tax policy tax rate tax reform taxpayers tion Treasury United utilities
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Stran 242 - In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
Stran 242 - In the case of an estate, the allowable deduction shall be apportioned between the estate and the heirs, legatees, and devisees on the basis of the income of the estate allocable to each.
Stran 6 - (a) GENERAL RULE. — In the case of an individual, there shall be allowed, as a credit against the tax imposed by this chapter for the taxable year...
Stran 341 - We used to think that you could just spend your way out of a recession and increase employment by cutting taxes and boosting government spending. I tell you in all candour that that option no longer exists...
Stran 242 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant...
Stran 19 - Be it enacted by the Senate and Bouse of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Housing Amendments of 1957".
Stran 503 - Any national secondary ambient air quality standard prescribed under subsection (a) shall specify a level of air quality the attainment and maintenance of which in the judgment of the Administrator, based on such criteria, is requisite to protect the public welfare from any known or anticipated adverse effects associated with the presence of such air pollutant in the ambient air.
Stran 242 - Definition of gross income from property. As used in this paragraph the term "gross income from the property" means the gross income from mining. The term "mining", as used herein, shall be considered to include not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators in order to obtain the commercially marketable mineral product or products.
Stran 423 - ... 50 percent of the excess of net long-term capital gains over net short-term capital losses.
Stran 242 - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27 % per centum of the gross Income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.