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additional administration amount appear balancing basis believe bill Budget burden capital CHAIRMAN CHANDLER CLAUSEN committee Congress consider consideration COOPER corporation corporation income course death debt dividends dollars earnings economic effect enterprise estate tax estimates exemption expenditures fact favor Federal Government figures gift give given going graduated higher Hill holding imposed income tax increase individual industry inheritance tax interest investment KNUTSON less levied matter McCORMACK mean ment Michigan million operating Osgood paid PARKER passed percent present President principle produce profit proposed question railroads raise reason received reduce reference representing result returns revenue SARGENT Secretary securities SEIDMAN share statement stockholders suggestion taxation things tion TREADWAY understand United VINSON wealth yield
Σελίδα 82 - State legislatures, requiring that no person shall be denied the equal protection of the laws.
Σελίδα 82 - 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. It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries, and the property of charitable institutions.
Σελίδα 108 - 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 62 - 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 82 - 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 141 - ... at least 80 per centum of its gross income for the taxable year is derived from royalties, dividends, interest, annuities, and (except in the case of regular dealers in stock or securities) gains from the sale of stock or securities, and...
Σελίδα 83 - After all, there is such a thing as killing the goose that lays the golden eggs.
Σελίδα 139 - Stock owned, directly or Indirectly, by or for a corporation, partnership, estate, or trust, shall be considered as being owned proportionately by or for Its shareholders, partners, or beneficiaries...
Σελίδα 139 - ... in value of its outstanding stock is owned, directly or indirectly, by or for not more than five individuals.
Σελίδα 51 - I renew, however, at this time the recommendations made by my predecessors for the submission and ratification of a constitutional amendment whereby the Federal Government will be permitted to tax the income on subsequently issued State and local securities and likewise for the taxation by State and local governments of future issues of Federal securities.