Suspension of Operating-differential Subsidy AgreementsU.S. Government Printing Office, 1943 - Всего страниц: 69 |
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Стр. 2
... respect of any taxable year in the contractor's reserve funds shall be deemed capital to the extent that it does not exceed the amount of the deduction allowed as depre- ciation in respect of such taxable year under the applicable ...
... respect of any taxable year in the contractor's reserve funds shall be deemed capital to the extent that it does not exceed the amount of the deduction allowed as depre- ciation in respect of such taxable year under the applicable ...
Стр. 3
... respect to which excess profits of the agreement holder are subject to recapture under section 606 ( 5 ) of this title , nor as any part of any period , applicable in respect of the agreement holder or his vessels or his operation ...
... respect to which excess profits of the agreement holder are subject to recapture under section 606 ( 5 ) of this title , nor as any part of any period , applicable in respect of the agreement holder or his vessels or his operation ...
Стр. 5
... respect to tax and tax exemption . It applies specifically , too , as you said , to the capital reserve fund and may be to the special reserve fund , and it is our idea that to carry out the principles and policies of the act that the ...
... respect to tax and tax exemption . It applies specifically , too , as you said , to the capital reserve fund and may be to the special reserve fund , and it is our idea that to carry out the principles and policies of the act that the ...
Стр. 6
... respect to the bill . In the spring of 1942 , you had consulted with the Commission with respect to data as to relatively high 1941 earnings of a number of operators holding operating - differential subsidy contracts and antici- pated ...
... respect to the bill . In the spring of 1942 , you had consulted with the Commission with respect to data as to relatively high 1941 earnings of a number of operators holding operating - differential subsidy contracts and antici- pated ...
Стр. 8
... respect to deposits in the reserve funds theretofore or thereafter made , and such withdrawals are applied to the acquisition of subsidized vessels or the liquidation of mortgage indebtedness thereon , the moneys so applied should , to ...
... respect to deposits in the reserve funds theretofore or thereafter made , and such withdrawals are applied to the acquisition of subsidized vessels or the liquidation of mortgage indebtedness thereon , the moneys so applied should , to ...
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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...