Revenue Revision of 1942: Hearings Before the Committee on Ways and Means, House of Representatives, Seventy-seventh Congress, Second Session, on Revenue Revision of 1942U.S. Government Printing Office, 1942 |
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Outras edições - Ver tudo
Palavras e frases frequentes
amendment amount basis bill brackets Buck burden capital gains CHAIRMAN committee common-law community property community-property law Congress constitutional corporation cost debt deduction DINGELL DISNEY dividends Doughton DUNBAR earnings effect excess-profits tax exemption fact Federal Government financing GEARHART gift tax going GREENOUGH Hoeper husband and wife income tax income-tax increase individual INGEBRETSEN interest Internal Revenue Internal Revenue Code invested capital issues KNUTSON legislation losses Louisiana mandatory joint returns March March 25 marriage married married couples ment Miss DONLON municipal bonds National net income Ohio partnership PAUL percent person present profits property rights proposal provision PUCKETT Pullman question railroads referred Refunding reorganization result retail sales tax Revenue Act sales tax securities separate returns Serial sixteenth amendment statement statute Supreme Court surtax tax law taxable taxation taxpayer tion Treasury Department United wife's women
Passagens conhecidas
Página 1406 - ... people; whose just powers are derived from the consent of the governed; a democracy in a republic; a sovereign nation of many sovereign states; a perfect union, one and inseparable; established upon those principles of freedom, equality, justice and humanity for which American patriots sacrificed their lives and fortunes. I therefore believe it is my duty to my country to love it; to support its constitution; to obey its laws; to respect its flag; and to defend it against all enemies.
Página 1272 - All property, both real and personal, of the wife, owned or claimed by her before marriage, and that acquired afterward by gift, devise, or descent, shall be her separate property, and laws shall be passed more clearly defining the rights of the wife in relation as well to her separate property as to that held in common with her husband. Laws shall also be passed providing for the registration of the wife's separate property.
Página 1874 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Página 1707 - Any earnings or profits accumulated, or Increase In value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed, but any such tax-free distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113.
Página 1406 - I believe in the United States of America as a government of the people, by the people, for the people; whose just powers are derived from the consent of the governed; a democracy in a republic; a sovereign Nation of many sovereign States; a perfect union, one and inseparable; established upon those principles of freedom, equality, justice and humanity for which American patriots sacrificed their lives and fortunes.
Página 1403 - Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital, however invested or employed, and coming in, being 'derived...
Página 1403 - The power to dispose of income is the equivalent of ownership of it. The exercise of that power to procure the payment of income to another is the enjoyment and hence the realization of the income by him who exercises it.
Página 1458 - We have no doubt that, because of the fundamental conceptions which underlie our system, any attempt by a state to measure the tax on one person's property or income by reference to the. property or income of another Is contrary to due process of law as guaranteed by the Fourteenth Amendment. That which is not In fact the taxpayer's income cannot be made such by calling it Income.
Página 1694 - ... within the meaning of subdivision (b) of this section for the purpose of determining the taxability of subsequent distributions by the corporation. (d) If any distribution (not in partial or complete liquidation) made by a corporation to its shareholders is not out of increase in value of property accrued before March 1, 1913, and is not out of earnings or profits, then the amount of such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in...
Página 1694 - For the purposes of this Act every distribution is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits.