Tax Reform Act of 1969: Hearings Before the Committee on Finance, United States Senate, Ninety-first Congress, First Session, on H.R. 13270, to Reform the Income Tax Laws, Части 1-2
U.S. Government Printing Office, 1969 - Всего страниц: 6777
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activities additional adjusted allocation allowed amended amount apply Arguments assets banks basis beginning benefit bill billion bonds capital capital gains charitable COHEN compensation continue contributions corporation cost deduction depletion depreciation described determined distribution dividends earned effect employee excess exempt existing expenses extent farm foreign gains gifts give going Government gross income held holding House House bill imposed included income tax increase individuals inserting interest investment involved issue limitation losses means method mineral operating ordinary income organizations paid paragraph payment percent percentage period person plans present law private foundations problem production proposal provision question reason received recommend reduce regard relating respect restrictions result returns rules Secretary KENNEDY Senator standard striking subsection substantial tax preferences tax-exempt taxable taxpayer term thereof tion transfer treated treatment trust
Стр. 72 - ... 50 percent of the excess of net long-term capital gains over net short-term capital losses.
Стр. 21 - ... 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.
Стр. 181 - unrelated business taxable income" means the gross Income derived by any organization from any unrelated trade or business (as defined In section 513) regularly carried on by It, less the deductions allowed by this chapter which are directly connected with the carrying on of such trade or business, both computed with the exceptions, additions, and limitations provided In subsection (b).
Стр. 386 - A trust shall not constitute a qualified trust under this section unless the plan of which such trust is a part provides that, upon...
Стр. 957 - 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...
Стр. 205 - ... unrelated trade or business' means, in the case of any organization subject to the tax imposed by section 511, 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...
Стр. 264 - Any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest (whether or not any amount of income of that class or classes is received or accrued) wholly exempt from the taxes imposed by this chapter...
Стр. 562 - Rule for exclusion. Wages, fees, or salary of any employee of a foreign government or of an international organization...
Стр. 952 - 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.