Fiscal Affairs of the District of Columbia, 1949-50: Hearings Before the Joint Subcommittee on Fiscal Affairs of the Committees on the District of Columbia, Congress of the United States, Eighty-first Congress, First Session, on H.R. 1937, a Bill to Provide Additional Revenue for the District of Columbia, February 8 and 16, 1949

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U.S. Government Printing Office, 1949 - 341 páginas
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Considers legislation to increase D.C. taxes. Includes S. Rpt. 81-260, Apr. 12, 1949 (p. 243-335).
 

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Página 25 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Página 210 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the...
Página 226 - Notice of such determination shall be given to the person liable for the collection and/or payment of the tax. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed, within thirty days after the giving of notice of such determination, shall apply to the comptroller for a hearing, or unless the comptroller of his own motion shall re-determine the same.
Página 338 - STATEMENT OF THE MANAGERS ON THE PART OF THE HOUSE The managers on the part of the House at the conference on the disagreeing votes of the two Houses on the amendment of the Senate to the bill (HR 6927) to establish a Department of Housing and Urban Development, and for other purposes...
Página 193 - The sale, transfer or assignment in bulk of any part or the whole of a stock of merchandise or of fixtures, or merchandise and of fixtures pertaining to the conducting of the business of the seller...
Página 338 - Senate in explanation of the effect of the action agreed upon by the managers...
Página 210 - ... matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in...
Página 26 - medical care" means amounts paid— (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A).
Página 208 - Collector, the Assessor and Collector shall state their reasons therefor in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. Such application may also be made by a vendor who has collected...
Página 338 - ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing law.

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