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 1-2U.S. Government Printing Office, 1969 - Всего страниц: 6777 |
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Стр. 41
... Interest , Rent , and Royalties From Controlled Corporations Present law . Under present law , rent , interest , and royalty expenses are deductible in computing the income of a business . On the other hand , receipt of such income by ...
... Interest , Rent , and Royalties From Controlled Corporations Present law . Under present law , rent , interest , and royalty expenses are deductible in computing the income of a business . On the other hand , receipt of such income by ...
Стр. 41
... Interest , Rent , and Royalties From Controlled Corporations Present law . Under present law , rent , interest , and royalty expenses are deductible in computing the income of a business . On the other hand , receipt of such income by ...
... Interest , Rent , and Royalties From Controlled Corporations Present law . Under present law , rent , interest , and royalty expenses are deductible in computing the income of a business . On the other hand , receipt of such income by ...
Стр. 48
... interest is to go to charity ) the House bill provides that if specified requirements are met , the trust is to be tax exempt . These requirements are designed to limit the allowance of a charitable deduction for the remainder interest ...
... interest is to go to charity ) the House bill provides that if specified requirements are met , the trust is to be tax exempt . These requirements are designed to limit the allowance of a charitable deduction for the remainder interest ...
Стр. 50
... interest but decreases the value of the charity's remainder interest . This factor , however , is not taken into account in computing the amount of the charitable contribution deduction . House solution . - The bill limits the ...
... interest but decreases the value of the charity's remainder interest . This factor , however , is not taken into account in computing the amount of the charitable contribution deduction . House solution . - The bill limits the ...
Стр. 55
... INTEREST Present law . - Present law allows individual taxpayers an itemized deduction , without limitation , for all interest paid or accrued during the taxable year . Problem . The present deduction for interest allows taxpayers to ...
... INTEREST Present law . - Present law allows individual taxpayers an itemized deduction , without limitation , for all interest paid or accrued during the taxable year . Problem . The present deduction for interest allows taxpayers to ...
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Часто встречающиеся слова и выражения
50 percent accelerated depreciation adjusted gross income Allocation of Deductions allowed amended by striking amount apply April 22 Arguments For.-(1 assets basis billion bonds bracket capital gains CHAIRMAN charitable contributions COHEN Committee computed corporation December 31 distribution dividends effect employee excess exempt organizations expenses farm losses foreign tax foreign tax credit hobby loss House bill House solution.-The included income tax increase indebtedness individuals inserting in lieu interest Internal Revenue Service lieu thereof Limit on Tax loans married couples mineral operating ordinary income paid paragraph percentage depletion person present law private foundation provision purposes recommend relating respect restricted stock rule Secretary KENNEDY self-dealing Senator CURTIS Senator FANNIN Senator FULBRIGHT Senator GORE Senator HARTKE Senator MILLER standard deduction subparagraph subsection substantial tax credit tax preferences tax rate tax-exempt taxable income taxable years beginning taxpayer thereof the following tion Treasury treated treatment trust
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Стр. 63 - ... 50 percent of the excess of net long-term capital gains over net short-term capital losses.
Стр. 20 - ... 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. 169 - 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. 375 - 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. 945 - 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. 191 - ... 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. 256 - 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. 552 - Rule for exclusion. Wages, fees, or salary of any employee of a foreign government or of an international organization...
Стр. 940 - 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.
Стр. 581 - I think it would be well to put it in the record. Senator ADAMS.