Revenue to Defray War Expenses: Hearings & Briefs... on H.R. 4280U.S. Government Printing Office, 1917 - 665 pages |
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Page 21
... loss , as it is treated in corporate accounting as depreciation and han- dled through a reserve as must be the case . 66 Obsolescence is a real substantial and potent element constantly existent in connection with the conduct of a ...
... loss , as it is treated in corporate accounting as depreciation and han- dled through a reserve as must be the case . 66 Obsolescence is a real substantial and potent element constantly existent in connection with the conduct of a ...
Page 22
... loss . In other words , there is no connection between the act and the consequence of doing the act ; no circumstances connecting the cause with the effect . Moreover we have here , not only that peculiarly amazing provision but we have ...
... loss . In other words , there is no connection between the act and the consequence of doing the act ; no circumstances connecting the cause with the effect . Moreover we have here , not only that peculiarly amazing provision but we have ...
Page 26
... loss sustained . ” [ New matter in italics ; matter to be eliminated in brackets . ] This amendment would assure to corporations the same freedom from double taxation as is now enjoyed by individuals . All corporations being subject to ...
... loss sustained . ” [ New matter in italics ; matter to be eliminated in brackets . ] This amendment would assure to corporations the same freedom from double taxation as is now enjoyed by individuals . All corporations being subject to ...
Page 36
... loss of income to individuals and tend to create general depression and failure of production , and to assure a fair and equal distribution of the taxes among corporations , and to give effect in clear and unmistakable language to the ...
... loss of income to individuals and tend to create general depression and failure of production , and to assure a fair and equal distribution of the taxes among corporations , and to give effect in clear and unmistakable language to the ...
Page 66
... loss . Unlike other customs duties , he can not shift the burden of the tax or distribute it . It is no longer indirect taxation . So far as he is concerned it is a direct tax . This situation can readily be remedied as it was done by ...
... loss . Unlike other customs duties , he can not shift the burden of the tax or distribute it . It is no longer indirect taxation . So far as he is concerned it is a direct tax . This situation can readily be remedied as it was done by ...
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Popular passages
Page 70 - ... life insurance companies issuing policies covering life, health, and accident insurance combined in one policy issued on the weekly premium payment plan...
Page 22 - ... in the case of a bank, banking association, loan, or trust company, interest paid within the year on deposits or on moneys received for investment and secured by interest-bearing certificates of indebtedness issued by such bank, banking association, loan or trust company...
Page 20 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," the Act of October 3, 1913, entitled "An Act to reduce tariff duties and to provide revenue for the Government, and for other purposes...
Page 613 - grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof.
Page 249 - An Act to increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen...
Page 53 - An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and for other purposes...
Page 10 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...
Page 613 - All goods, wares, articles, and merchandise mined, produced or manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision.
Page 32 - ... paid in or earned surplus and undivided profits used or employed in the business...
Page 179 - dividends' as used in this title shall be held to mean any distribution made or ordered to be made by a corporation, joint-stock company, association, or insurance company, out of its earnings or profits accrued since March first, nineteen hundred and thirteen, and payable to its shareholders, whether in cash or in stock of the corporation, joint-stock company, association, or insurance company, which stock dividend shall be considered income, to the amount of the earnings or profits so distributed.