Revenue Revision, 1932, Hearings ... Seventy-second Congress, 1st Session: January 13-27, February 2-4, 1932

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Стр. 336 - Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property, except that in no case shall the depletion allowance under section 23 (m) be less than it would be if computed without reference to this paragraph.
Стр. 303 - The present assault upon capital Is but the beginning. It will be but the stepping -stone to others, larger and more sweeping, till our political contests will become a war of the poor against the rich, a war constantly growing In Intensity and bitterness.
Стр. 207 - For unto everyone that hath shall be given, and he shall have abundance; but from him that hath not shall be taken away even that which he hath.
Стр. 684 - Stark County Milk Producers' Association, Canton, Ohio. Tillamook County Creamery Association, Tillamook, Oreg. Tulsa Milk Producers' Cooperative Association, 1120 North Boston Street, Tulsa, Okla. Twin City Milk Producers' Association, 2402 University Avenue, St.
Стр. 310 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Стр. 835 - Act, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Стр. 208 - A heavy progressive tax upon a very large fortune is in no way such a tax upon thrift or industry as a like tax would be on a small fortune. No advantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmission in their entirety of the enormous fortunes which would be affected by such a tax...
Стр. 163 - Go to now, ye rich men, weep and howl for your miseries that shall come upon you. Your riches are corrupted, and your garments are motheaten. Your gold and silver is cankered ; and the rust of them shall be a witness against you, and shall eat your flesh as it were fire. Ye have heaped treasure together for the Last Days.
Стр. 399 - That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages, losses incurred during the settlement of the estate arising from fires, storms, shipwreck, or other casualty...
Стр. 49 - ... on cigars of all descriptions made of tobacco or any substitute therefor, and weighing not more than three pounds per thousand...

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