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. 10
... additional tax revenue nor the additional interest cost will be considerable . However , to estimate the actual amounts would be hazardous . With respect to the long - run effects of stopping the issuance of tax - exempt securities a ...
... additional tax revenue nor the additional interest cost will be considerable . However , to estimate the actual amounts would be hazardous . With respect to the long - run effects of stopping the issuance of tax - exempt securities a ...
Стр. 11
... additional Federal revenue . This represents an effective rate of less than one - half of 1 percent of total State and local salaries . The probable effect of the elimination of tax exemption on State and local governments themselves is ...
... additional Federal revenue . This represents an effective rate of less than one - half of 1 percent of total State and local salaries . The probable effect of the elimination of tax exemption on State and local governments themselves is ...
Стр. 12
... additional amounts paid by taxpayers with high incomes now benefiting from tax exemption . Furthermore , fiscal relations of Federal , State , and local govern- ments have undergone important changes . Federal grants for high- ways ...
... additional amounts paid by taxpayers with high incomes now benefiting from tax exemption . Furthermore , fiscal relations of Federal , State , and local govern- ments have undergone important changes . Federal grants for high- ways ...
Стр. 35
... additional revenue will accrue from that source . The $ 16,000,000 estimate which the Under Secretary gave you was the amount of Federal income tax expected to be realized from taxing State and local salaries on which Federal income tax ...
... additional revenue will accrue from that source . The $ 16,000,000 estimate which the Under Secretary gave you was the amount of Federal income tax expected to be realized from taxing State and local salaries on which Federal income tax ...
Стр. 78
... additional cost alone is not sufficient to bring about tax immunity . Both the Supreme Court and the lower Federal courts have emphatically indicated this . Trinityfarm Co. v . Grosiean , supra ; Tirrell v . Johnston , supra : Wheeler ...
... additional cost alone is not sufficient to bring about tax immunity . Both the Supreme Court and the lower Federal courts have emphatically indicated this . Trinityfarm Co. v . Grosiean , supra ; Tirrell v . Johnston , supra : Wheeler ...
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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...