Suspension of Operating-differential Subsidy AgreementsU.S. Government Printing Office, 1943 - Всего страниц: 69 |
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Стр. 8
... commitments by way of acquisition of new vessels during the year 1942 and that the imposition of tax liability with respect to the earnings and gains of that year would result in hardship in many instances . The Commission's point of ...
... commitments by way of acquisition of new vessels during the year 1942 and that the imposition of tax liability with respect to the earnings and gains of that year would result in hardship in many instances . The Commission's point of ...
Стр. 21
... commitments were rather heavy . He can put in other shipping income , that is the operator may have one subsidized line or two subsidized lines , and a third line which either because it does not meet the requirements in various ways ...
... commitments were rather heavy . He can put in other shipping income , that is the operator may have one subsidized line or two subsidized lines , and a third line which either because it does not meet the requirements in various ways ...
Стр. 30
... commitments for new construction . I am sure they would not have made those commit- ments for new construction if they had known that they were going to lose tax exemption during 1942 , and consequently you run across the principle that ...
... commitments for new construction . I am sure they would not have made those commit- ments for new construction if they had known that they were going to lose tax exemption during 1942 , and consequently you run across the principle that ...
Стр. 31
... commitments . They wanted to show that the forward progress of the perpetuation of the American merchant marine was not impeded , and it was pursuant to their suggestions and their desires that these commitments were made . Secondly ...
... commitments . They wanted to show that the forward progress of the perpetuation of the American merchant marine was not impeded , and it was pursuant to their suggestions and their desires that these commitments were made . Secondly ...
Стр. 40
... commitment by the operators enabled our Government to add a new vessel to its fast growing fleet . The Chairman at the recent hearing expressed interest in the extent to which the operators have made commitments in reliance upon the law ...
... commitment by the operators enabled our Government to add a new vessel to its fast growing fleet . The Chairman at the recent hearing expressed interest in the extent to which the operators have made commitments in reliance upon the law ...
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25 percent Admiral LAND amended American merchant marine amount basis of vessels bill BRENT building capital gains capital reserve fund cargo CHAIRMAN charter committee Congress consideration construction contractor contractor's reserve funds conversion of vessels cost December 31 deemed capital DEPOSITS IN RESERVE effect enacted existing contract fleet foreign GOERTNER going Government hearings income including gains income tax involuntary conversion January Judge BURNS legislation Liberty ships Maritime Commission ment Merchant Marine Act mortgage notes nonsubsidized obligations old ship operating earnings operating-differential subsidy agreements operating-differential subsidy contract period post-war present proceeds profits proposed provisions purchase purposes questions recapture Red Sea reduction retroactive section 607 Shipping Administration shipping industry special reserve fund statute steamship subsection h subsidized operators subsidized vessels suspension tax exemption taxable taxation termination tion trade routes Treasury Department type of ship United War Shipping Administration WELCH withdrawals
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Стр. 43 - States shall have a merchant marine (a) sufficient to carry its domestic waterborne commerce and a substantial portion of the water-borne export and import foreign commerce of the United States and to provide shipping service on all routes essential for maintaining the flow of such domestic and foreign water-borne commerce at all times, (b) capable of serving as a naval and military auxiliary in time of war or national emergency...
Стр. 21 - Commission. (h) The earnings of any contractor receiving an operating-differential subsidy under authority of this Act, which are deposited in the contractor's reserve funds as provided in this section, except earnings withdrawn from the special reserve funds and paid into the contractor's general funds or distributed as dividends or bonuses as provided in paragraph 4 of subsection (c) of this section, shall be exempt from all Federal taxes.
Стр. 40 - That a federal statute passed under the taxing power may be so arbitrary and capricious as to cause it to fall before the due process of law clause of the Fifth Amendment is settled.
Стр. 43 - ... owned and operated under the United States flag by citizens of the United States, insofar as may be practicable, and (d) composed of the best-equipped, safest, and most suitable types of vessels, constructed in the United States and manned with a trained and efficient citizen personnel. It is declared to be the policy of the United States to foster the development and encourage the maintenance of such a merchant marine.
Стр. 2 - ... have endangered the constitutionality of the act on the basis of the restrictions on classification (and thus exemption). However, to avoid a double burden, which would completely destroy the intent of the legislation, the act provides that the vendor may retain the use tax collected from the customer to the extent that it does not exceed the amount of the vendor's retail occupation-tax liability. Thus, the retailer pays, as he did before 1955, the retailers...
Стр. 67 - The proceeds of all insurance and indemnities received by the contractor on account of total loss of any subsidized vessel and the proceeds of any sale or other disposition of such vessel shall also be deposited in the capital reserve fund.
Стр. 21 - Act, which are deposited in the contractor's reserve funds as provided in this section, except earnings withdrawn from the special reserve funds and paid into the contractor's general funds or distributed as dividends or bonuses as provided in paragraph 4 of subsection (c) of this section, shall be exempt from all Federal taxes. Earnings withdrawn from such special reserve fund shall be taxable as if earned during the year of withdrawal from such fund.
Стр. 38 - The Fifth Amendment commands that property be not taken without making just compensation. Valid contracts are property, whether the obligor be a private individual, a municipality, a State or the United States.
Стр. 43 - ... operated under the United States flag by citizens of the United States insofar as may be practicable, and (d) composed of the best-equipped, safest, and most suitable types of vessels, constructed in the United States and manned with a trained and efficient citizen personnel. It is hereby declared to be the policy of the United States to foster the development and encourage the maintenance of such a merchant marine.
Стр. 58 - In the case of compensation received during any taxable year and before the termination of the present war as proclaimed by the President, by a member of the military or naval forces of the United States for active service in such forces during such war, or...