Proposed Taxation of Individual and Corporate Incomes, Inheritances and Gifts: Hearings Before the Committee on Ways and Means, House of Representatives, Seventy-fourth Congress, First Session
U.S. Government Printing Office, 1935 - 353 σελίδες
Considers (74) H.R. 8401, (74) H.R. 8402, (74) H.R. 8403.
Τι λένε οι χρήστες - Σύνταξη κριτικής
Δεν εντοπίσαμε κριτικές στις συνήθεις τοποθεσίες.
Άλλες εκδόσεις - Προβολή όλων
ability additional administration amount appear basis believe bill Budget burden capital CHAIRMAN CHANDLER CLAUSEN committee Congress consider consideration CoopFR corporation corporation income course death debt dividends dollars earnings economic effect enterprise estate tax estimated exemption expenditures fact favor Federal Federal Government figures gift give given going Government graduated higher HILL holding income tax increase individual industry inheritance tax interest investment KNUTson less levied limit matter McCoRMACK mean ment million operating Osgood paid passed percent possible practically present President principle produce profits proposed question reason received reduce reference representing result revenue SARGENT securities shares statement stockholders suggestion surtax taxation things tion TREADWAY understand United VINSON wealth yield
Σελίδα 95 - The provision in the fourteenth amendment, that no State shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a State from adjusting its system of taxation in all proper and reasonable ways.
Σελίδα 120 - Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the Commissioner, with the approval of the Secretary.
Σελίδα 74 - The desire to provide security for one's self and one's family is natural and wholesome, but it is adequately served by a reasonable inheritance. Great accumulations of wealth cannot be justified on the basis of personal and family security. In the last analysis such accumulations amount to the perpetuation of great and undesirable concentration of control in a relatively few individuals over the employment and welfare of many, many others.
Σελίδα 300 - Mr. Colin F. Stam, chief of staff of the Joint Committee on Internal Revenue Taxation, and in part they go beyond the scope of the items listed by Mr.
Σελίδα 300 - to lay and collect taxes, to pay the debts and provide for the common defense and general welfare of the United States...
Σελίδα 95 - In levying excise taxes the most ample authority has been recognized from the beginning to select some and omit other possible subjects of taxation, to select one calling and omit another, to tax one class of property and to forbear to tax another.
Σελίδα 338 - ... (b) The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal...
Σελίδα 120 - ... no part of the net earnings of which enures to the benefit of any private individual. "Employer" shall include any person, natural or artificial, acting in the interest of an employer directly or indirectly.