Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means, House of Representatives, Interim, 69th-70th Congresses, October 31 to November 10, 1927, Including Briefs, Memoranda, and Letters Received Up to November 26, 1927 : IndexedU.S. Government Printing Office, 1927 - 1014 頁 |
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第 1 到 5 筆結果，共 100 筆
第 3 頁
... increase , an increase which was , of course , greatly accelerated by the rising tide of prosperity . Had the reductions contained in the 1926 act been applied to the 1924 returns , the tax would have been over 30 per cent less than ...
... increase , an increase which was , of course , greatly accelerated by the rising tide of prosperity . Had the reductions contained in the 1926 act been applied to the 1924 returns , the tax would have been over 30 per cent less than ...
第 4 頁
... increase in back - tax collections , the estimate would actually have been some $ 25,000,000 too high . I think those figures are very significant , Mr. Chairman , in view of the prevailing public notion that , in so far as the current ...
... increase in back - tax collections , the estimate would actually have been some $ 25,000,000 too high . I think those figures are very significant , Mr. Chairman , in view of the prevailing public notion that , in so far as the current ...
第 15 頁
... increase in rates of the taxes then existing . It is equally obvious that under such circumstances corporation income - tax rates and income - tax rates on individuals will have to be increased to an extent where they will not only make ...
... increase in rates of the taxes then existing . It is equally obvious that under such circumstances corporation income - tax rates and income - tax rates on individuals will have to be increased to an extent where they will not only make ...
第 29 頁
... increasing their revenue ? Secretary MELLON . They do not show it in their passenger - traffic reports . The ... increased on trunk lines . Secretary MELLON . I am under the impression that there has been a general falling of in ...
... increasing their revenue ? Secretary MELLON . They do not show it in their passenger - traffic reports . The ... increased on trunk lines . Secretary MELLON . I am under the impression that there has been a general falling of in ...
第 30 頁
... increase the taxes . Now , in December , 1923 - you can correct me if I am not right- for the fiscal year 1924 the President in his Budget message - I am giving round numbers in millions , leaving out the thousands - esti- mated that ...
... increase the taxes . Now , in December , 1923 - you can correct me if I am not right- for the fiscal year 1924 the President in his Budget message - I am giving round numbers in millions , leaving out the thousands - esti- mated that ...
常見字詞
80 per cent allowed amendment amount assessment Association BACHARACH basis believe beneficiaries BLODGETT Board of Tax Bureau capital gain CHAIRMAN CHINDBLOM claim Class I railroads collected commissioner committee Congress corporation income corporation tax cost debt decision depreciation earned estimate exemption expenses fact favor February 26 Federal estate tax Federal Government Federal tax filed fiscal Florida GARNER gentlemen Governor HAWLEY HULL income-tax individual inheritance tax installment interest Internal Revenue legislature levy MACCHESNEY matter MCLAUGHLIN ment MILLS National net income nonresident aliens organization payment present profit provision purpose question RAINEY real estate recommend reduction reference refund regulations remainderman repeal represent resolution revenue act SATTERWHITE Secretary Senate statement statute of limitations stockholders submitted suggested surtax Tax Appeals taxable taxation taxpayer Territory of Hawaii tion TREADWAY Treasury Department trust United
熱門章節
第 267 頁 - ... property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
第 261 頁 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
第 264 頁 - BASIS. (a) Dealers in personal property. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
第 435 頁 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
第 457 頁 - ... bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
第 280 頁 - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in...
第 423 頁 - ... because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose.
第 422 頁 - ... for the purpose of purchasing supplies and equipment for the use of members or other persons, and turning over such supplies and equipment to them at actual cost, plus necessary expenses.
第 422 頁 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses...
第 257 頁 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...