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. 70
... relating to interest and original issue discounts , to with- draw tax incentives to merge . ( 2 ) The limitations provided by this provision on the use of the installment sales method restrict the availability of the method to ...
... relating to interest and original issue discounts , to with- draw tax incentives to merge . ( 2 ) The limitations provided by this provision on the use of the installment sales method restrict the availability of the method to ...
Стр. 138
... relating to private foundations . " ( d ) VOLUNTARY TERMINATION OF STATUS AS PRI- 16 VATE FOUNDATION . - Any private foundation may termi- 17 nate its status as such by notifying the Secretary or his dele- gate ( at such time and in ...
... relating to private foundations . " ( d ) VOLUNTARY TERMINATION OF STATUS AS PRI- 16 VATE FOUNDATION . - Any private foundation may termi- 17 nate its status as such by notifying the Secretary or his dele- gate ( at such time and in ...
Стр. 155
... ( relating to expenses and interest relating to tax - exempt interest ) shall not apply . " ( 4 ) TRANSITIONAL RULE . - For purposes of para- graph ( 2 ) ( B ) , the basis of property held by the private foundation on December 31 , 1969 ...
... ( relating to expenses and interest relating to tax - exempt interest ) shall not apply . " ( 4 ) TRANSITIONAL RULE . - For purposes of para- graph ( 2 ) ( B ) , the basis of property held by the private foundation on December 31 , 1969 ...
Стр. 178
... ( relating to investments which jeopardize charitable pur- pose ) , and section 4945 ( relating to taxes on taxable expenditures ) shall apply as if such trust were a private foundation . This subsection shall not apply with respect to ...
... ( relating to investments which jeopardize charitable pur- pose ) , and section 4945 ( relating to taxes on taxable expenditures ) shall apply as if such trust were a private foundation . This subsection shall not apply with respect to ...
Стр. 185
... ( relating to returns by exempt organizations ) and section 6034 ( relating to returns by certain trusts ) on the date and in the manner prescribed therefor ( de- termined with regard to any extension of time for filing ) , unless it is ...
... ( relating to returns by exempt organizations ) and section 6034 ( relating to returns by certain trusts ) on the date and in the manner prescribed therefor ( de- termined with regard to any extension of time for filing ) , unless it is ...
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50 percent accelerated depreciation adjusted gross income allowed amended by striking amount apply April 22 Arguments Against.-(1 Arguments For.-(1 assets bad debt banks basis beneficiary bill provides billion bonds capital gains CHAIRMAN charitable contribution deduction COHEN Committee corporation cost December 31 distribution dividends effect employee excess exempt organizations expenses farm losses foreign tax foreign tax credit gross income hobby loss House solution.-The bill imposed included income tax increase individuals inserting in lieu interest Internal Revenue Service investment income July 25 lieu thereof limit on tax loans married couples mineral ordinary income paid paragraph percentage depletion person present law private foundations provision recommend relating respect restricted stock rules Secretary KENNEDY self-dealing Senator CURTIS Senator FANNIN Senator GORE standard deduction subparagraph subsection substantial tax benefits tax preferences tax rate tax reform tax-exempt taxable income taxable years beginning taxpayer tion Treasury treated 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. 11 - ... 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. 580 - I think it would be well to put it in the record. Senator ADAMS.