Taxation of Governmental Securities and Salaries: Hearings Before the Special Committee on Taxation of Governmental Securities and Salaries, United States Senate, Seventy-sixth Congress, First Session, Pursuant to S. Res. 303 (75th Congress) a Resolution Establishing a Special Committee on the Taxation of Governmental Securities and Salaries, Объемы 1-3U.S. Government Printing Office, 1939 - Всего страниц: 713 Considers legislation to submit state and local bonds and salaries to Federal taxation, and Government securities and salaries to state taxation. |
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Стр. 2
... Government and of the Joint Committee on Internal Revenue Taxation . The President's Message of April 25 , 1938 , is as follows ... Federal and State Governments have been obliged to 2 TAXATION OF GOVERNMENT SECURITIES AND SALARIES.
... Government and of the Joint Committee on Internal Revenue Taxation . The President's Message of April 25 , 1938 , is as follows ... Federal and State Governments have been obliged to 2 TAXATION OF GOVERNMENT SECURITIES AND SALARIES.
Стр. 3
... Federal and State Governments have been obliged to pay a relatively higher price for those securities than the very ... Government with respect to State and municipal bonds hereafter issued . The same principles of just taxation apply to tax ...
... Federal and State Governments have been obliged to pay a relatively higher price for those securities than the very ... Government with respect to State and municipal bonds hereafter issued . The same principles of just taxation apply to tax ...
Стр. 10
... Federal Government . Interest costs : $ 179 , 000 , 000 $ 337,000,000 Annual increase to the Federal Government and Federal instrumen- talities . Annual increase to the State and local governments .. 19 , 000 , 000 40.000 , 000 ...
... Federal Government . Interest costs : $ 179 , 000 , 000 $ 337,000,000 Annual increase to the Federal Government and Federal instrumen- talities . Annual increase to the State and local governments .. 19 , 000 , 000 40.000 , 000 ...
Стр. 11
... Federal officers and employees than they might lose in increased pay rolls . They may , in fact , gain more than the Federal Government . To be sure , the structure of State income taxes varies so widely as virtually to preclude precise ...
... Federal officers and employees than they might lose in increased pay rolls . They may , in fact , gain more than the Federal Government . To be sure , the structure of State income taxes varies so widely as virtually to preclude precise ...
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... Federal Government . A few even ominously forecast the end of our Federal system of govern- ment if exemption is eliminated . Before considering the facts bearing on this objection , it should be recalled that taxpayers are not divided ...
... Federal Government . A few even ominously forecast the end of our Federal system of govern- ment if exemption is eliminated . Before considering the facts bearing on this objection , it should be recalled that taxpayers are not divided ...
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adopted agencies amount Attorney bonds issued borrowing burden callable bonds capital CHAIRMAN City Clerk committee Congress constitutional amendment corporate bonds corporations debt decision Department of Justice differential effect estimate exemption Federal bonds Federal Government Federal income tax Federal interest Federal securities Federal tax Federal taxation Finance funds further Resolved future issues Gerhardt Government to tax Hanes Helvering hereby income from municipal income-tax individuals interest rate investment investors January 16 June 15 legislation levy Mayor ment municipal bonds municipal employees municipal securities National net income obligations opinion opposed outstanding paid percent political subdivisions port authority power to tax present progressive taxation proposed question reciprocal taxation refunding resolution result retroactive revenue Senator AUSTIN sixteenth amendment statement Supreme Court tax immunity tax the income tax-exempt securities taxable taxation of Federal taxing power taxpayers tion Treasury Department United United States Senators Whereas yield basis York
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Стр. 699 - At the same time, the candid citizen must confess that if the policy of the Government upon vital questions affecting the whole people, is to be irrevocably fixed by decisions of the Supreme Court, the instant they are made in ordinary litigation between parties in personal actions, the people will have ceased to be their own rulers, having to that extent practically resigned their Government into the hands of that eminent tribunal.
Стр. 1 - Congress, to employ such clerical and other assistants, to require by subpena or otherwise the attendance of such witnesses and the production of such books, papers, and documents, to administer such oaths, to take such testimony, and to make such expenditures, as it deems advisable.
Стр. 501 - Income derived from any public utility or the exercise of any essential governmental function and accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, or income accruing to the Government of any possession of the United States, or any political subdivision thereof.
Стр. 653 - The Court bows to the lessons of experience and the force of better reasoning, recognizing that the process of trial and error, so fruitful in the physical sciences, is appropriate also in the judicial function.
Стр. 497 - A complete power, therefore, to procure a regular and adequate supply of it, as far as the resources of the community will permit, may be regarded as an indispensable ingredient in every constitution. From a deficiency in this particular, one of two evils must ensue : either the people must be subjected to continual plunder as a substitute for a more eligible mode of supplying the public wants, or the government must sink into a fatal atrophy, and, in a short course of time, perish.
Стр. 697 - It is but a decent respect due to the wisdom, the integrity, and the patriotism of the legislative body, by which any law is passed, to presume in favor of its validity, until its violation of the constitution is proved beyond all reasonable doubt.
Стр. 1 - ... make such expenditures, as it deems advisable. The cost of stenographic services to report such hearings shall not be in excess of 25 cents per hundred words. The expenses of the committee, which shall not exceed $30,000, shall be paid from the contingent fund of the Senate upon vouchers approved by the chairman of the committee or the chairman of any duly authorized subcommittee thereof.
Стр. 37 - The people of all the states have created the general government, and have conferred upon it the general power of taxation. The people of all the states, and the states themselves, are represented in Congress, and, by their representatives, exercise this power.
Стр. 295 - ... the power to tax is the power to destroy. The following quotation will show the reasoning of the minority in this regard : " It is said that the power to tax is the power to destroy...
Стр. 47 - ... which we have given and of the decision in the Pollock Case and the ground upon which the ruling in that case was based, there is no escape from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock Case was decided, that is, of determining whether a tax on income was direct not by a consideration of the burden placed on the taxed income upon which it directly operated, but by taking into view the burden which resulted...