Suspension of Operating-differential Subsidy AgreementsU.S. Government Printing Office, 1943 - Всего страниц: 69 |
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Стр. 9
... tax exemption beginning Janu- ary 1 , 1943 , the Commission would not be opposed to this solution . The CHAIRMAN . That is , to make it applicable only to January 1 , 1943 , instead of 1942 ? Admiral LAND . Yes , sir . We are ...
... tax exemption beginning Janu- ary 1 , 1943 , the Commission would not be opposed to this solution . The CHAIRMAN . That is , to make it applicable only to January 1 , 1943 , instead of 1942 ? Admiral LAND . Yes , sir . We are ...
Стр. 19
... tax exemption- The CHAIRMAN ( interposing ) . Now , those tax exemptions apply to two funds ; do they not ? Mr. GOERTNER . I will be glad to develop the existing law on that , sir ; if you wish . The CHAIRMAN . I would be very glad if ...
... tax exemption- The CHAIRMAN ( interposing ) . Now , those tax exemptions apply to two funds ; do they not ? Mr. GOERTNER . I will be glad to develop the existing law on that , sir ; if you wish . The CHAIRMAN . I would be very glad if ...
Стр. 21
... tax laws impinge on this program . The tax statute says- The CHAIRMAN ( interposing ) . Give the statute section ... exempt from all Federal taxes . Earnings withdrawn from such special reserve fund shall be taxable as if earned during ...
... tax laws impinge on this program . The tax statute says- The CHAIRMAN ( interposing ) . Give the statute section ... exempt from all Federal taxes . Earnings withdrawn from such special reserve fund shall be taxable as if earned during ...
Стр. 22
... tax exempt . At the end of the 10 - year - accounting period which I have men- tioned there may be withdrawals into the general funds of the oper- ator , funds that may be used for dividends or bonuses , after recapture and after he ...
... tax exempt . At the end of the 10 - year - accounting period which I have men- tioned there may be withdrawals into the general funds of the oper- ator , funds that may be used for dividends or bonuses , after recapture and after he ...
Стр. 23
... tax exemption has to be given to that type of income as well as to operating earnings in order to carry out SUSPEND OPERATING - DIFFERENTIAL SUBSIDY AGREEMENTS 23.
... tax exemption has to be given to that type of income as well as to operating earnings in order to carry out SUSPEND OPERATING - DIFFERENTIAL SUBSIDY AGREEMENTS 23.
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Часто встречающиеся слова и выражения
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...