Revenue Revision, 1932, Hearings ... Seventy-second Congress, 1st Session: January 13-27, February 2-4, 19321932 - Всего страниц: 1237 |
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Стр. 9
... cigarettes ... Tax on- Tobacco , smoking and chewing , and snuff . Conveyances of realty . Capital stock sales or transfers . Automobiles and accessories .. Passenger automobiles .. Trucks .. Accessories . Admissions .. Radio and ...
... cigarettes ... Tax on- Tobacco , smoking and chewing , and snuff . Conveyances of realty . Capital stock sales or transfers . Automobiles and accessories .. Passenger automobiles .. Trucks .. Accessories . Admissions .. Radio and ...
Стр. 32
... cigarettes from 14 cents to 15 cents . I do not believe personally it will affect the grower . I do not believe even after business prosperity is re- sumed that it will retard the very distinct upward trend in the con- sumption of ...
... cigarettes from 14 cents to 15 cents . I do not believe personally it will affect the grower . I do not believe even after business prosperity is re- sumed that it will retard the very distinct upward trend in the con- sumption of ...
Стр. 33
... cigarettes . Mr. HAWLEY . Mr. Mills , you say you believe that all taxes on consumptive articles are passed on to the consumer . Does not that depend on the market , whether they are passed on or not ? Mr. MILLS . There may be ...
... cigarettes . Mr. HAWLEY . Mr. Mills , you say you believe that all taxes on consumptive articles are passed on to the consumer . Does not that depend on the market , whether they are passed on or not ? Mr. MILLS . There may be ...
Стр. 49
... cigarettes made of tobacco , or any substitute therefor , and weighing not more than 3 pounds per thousand , $ 3 per thousand . Now , as a matter of fact , when that is read down to a pack of cigarettes , that makes a tax of 6 cents a ...
... cigarettes made of tobacco , or any substitute therefor , and weighing not more than 3 pounds per thousand , $ 3 per thousand . Now , as a matter of fact , when that is read down to a pack of cigarettes , that makes a tax of 6 cents a ...
Стр. 61
... cigarettes made of tobacco coming from Mr. Vinson's district he knows he is paying his 6 cents ; when he buys any product , or , for instance , when his wife buys an aluminum frying pan , she knows she is paying an extra amount on that ...
... cigarettes made of tobacco coming from Mr. Vinson's district he knows he is paying his 6 cents ; when he buys any product , or , for instance , when his wife buys an aluminum frying pan , she knows she is paying an extra amount on that ...
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Часто встречающиеся слова и выражения
50 cents 50 per cent additional administration admission Alien Property Custodian ALVORD amendment American amount BACHARACH bank believe bill BROWN Budget burden Canada Canadian capital gains cent tax CHAIRMAN CHINDBLOM cigarettes collected committee Congress corporations cost CRISP debt decrease deficit depletion Doctor ADAMS dollars DOUGHTON EMERY employees estate tax estimate excise tax exempt expenditures fact farmer Federal Government figures fiscal gentlemen gift tax going HAWLEY income tax income-tax increase industry inheritance taxes Internal Revenue JONES June 30 legislation LEWIS loss manufacturers matter McCORMACK ment MILLS MONDELL net income operation paid period present produce profit proposed question RAGON RAINEY reduced refund Representative retailer revenue act sales tax selling statement suggestion surtax taxable taxation taxpayer theater tickets tion to-day tobacco TREADWAY Treasury Department United VINSON York
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Стр. 339 - February 28, 1913, the basis for depletion shall be the fair market value of the property at the date of discovery or within thirty days thereafter, if such mines were not acquired as the result of purchase of a proven tract or lease, and if the fair market value of the property is materially disproportionate to the cost.
Стр. 339 - ... 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. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property...
Стр. 163 - Go to now, ye rich men, weep and howl for your miseries that shall come upon you. Your riches are corrupted, and your garments are motheaten. Your gold and silver is cankered; and the rust of them shall be a witness against you, and shall eat your flesh as it were fire.
Стр. 373 - Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Стр. 367 - Where upon application by the corporation the commissioner finds and so declares of record that the tax if determined without benefit of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship evidenced by gross disproportion between the tax computed without benefit of this section and the tax computed by reference to the representative corporations specified in section 328.
Стр. 303 - The present assault upon capital Is but the beginning. It will be but the stepping -stone to others, larger and more sweeping, till our political contests will become a war of the poor against the rich, a war constantly growing In Intensity and bitterness.
Стр. 206 - ... should be made to feel that the community, in the form of the State, cannot thus be deprived of its proper share. By taxing estates heavily at death the State marks its condemnation of the selfish millionaire's unworthy life.
Стр. 387 - ... (b) Except as provided in subdivisions (c), (d), (e), and (g) of this section — (1) No such credit or refund shall be allowed or made after three years from the time the tax was paid...
Стр. 339 - The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition of such property...
Стр. 206 - The growing disposition to tax more and more heavily large estates left at death is a cheering indication of the growth of a salutary change in public opinion.