Revenue to Defray War Expenses: Hearings & Briefs... on H.R. 4280U.S. Government Printing Office, 1917 - 665 pages |
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Page 4
... paid on the dividends at the rate of 10 per cent , which are being paid in cash on all these shares . I therefore say that legislation which thus imposes this heavy tax on the capital of the comparatively small class of stockholders who ...
... paid on the dividends at the rate of 10 per cent , which are being paid in cash on all these shares . I therefore say that legislation which thus imposes this heavy tax on the capital of the comparatively small class of stockholders who ...
Page 13
... paid four times on part of the same profits . We are advised that this injustice is proposed to be remedied in the House bill , so far as excess - profit taxes are concerned , by an exemption in section 204 of the House bill , and we ...
... paid four times on part of the same profits . We are advised that this injustice is proposed to be remedied in the House bill , so far as excess - profit taxes are concerned , by an exemption in section 204 of the House bill , and we ...
Page 18
... paid in or earned surplus or reserves and undivided profits used or employed in the business or held for the protection of its assets or as a fund for the benefit of its employees . The value of good - will , trade- marks , trade brands ...
... paid in or earned surplus or reserves and undivided profits used or employed in the business or held for the protection of its assets or as a fund for the benefit of its employees . The value of good - will , trade- marks , trade brands ...
Page 21
... paid , losses sustained , or interest paid within the year . To cover these two points we suggest the following language for section 12 ( a ) , paragraph second : " All losses actually sustained and charged off . within the year and not ...
... paid , losses sustained , or interest paid within the year . To cover these two points we suggest the following language for section 12 ( a ) , paragraph second : " All losses actually sustained and charged off . within the year and not ...
Page 22
... paid pursuant to such guaranty , thus preventing the deduction of a tax paid pursuant to a State law having nothing whatever to do with the income - tax law . This prohibition seems to be included here upon the theory that in some way ...
... paid pursuant to such guaranty , thus preventing the deduction of a tax paid pursuant to a State law having nothing whatever to do with the income - tax law . This prohibition seems to be included here upon the theory that in some way ...
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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.