General Tax Reform (testimony from Administration and Public Witnesses) Public Hearings, Ninety-third Congress, First Session... |
Contents
| xx | |
| xxi | |
| xxiv | |
| xxviii | |
| xli | |
| 1 | |
| 6 | |
| 16 | |
| 152 | |
| 165 | |
| 175 | |
| 196 | |
| 225 | |
| 228 | |
| 239 | |
| 257 | |
| 19 | |
| 24 | |
| 26 | |
| 34 | |
| 41 | |
| 61 | |
| 77 | |
| 78 | |
| 104 | |
| 108 | |
| 115 | |
| 148 | |
| 258 | |
| 263 | |
| 270 | |
| 297 | |
| 349 | |
| 355 | |
| 402 | |
| 406 | |
| 430 | |
| 451 | |
| 455 | |
Other editions - View all
Common terms and phrases
50 percent abroad accelerated depreciation additional after-tax American amount anti-capital assets Association average banks benefits bill billion BURKE capital accumulation capital formation capital gains capital services capital transfer capital-labor ratio Chairman Mills Committee CONABLE Congress consumption countries deduction depreciation dividends dollar earnings economic effect enacted equipment equity estate and gift estate tax estimated exports facilities foreign subsidiaries foreign tax credit gift taxes growth incentive income redistribution increase industry interest Internal Revenue Code investment credit labor services legislation letter to Chairman Lorenz curve losses manufacturing marginal productivity ment minimum tax MORTHLAND National ordinary income payments percentage period pollution control pre-tax problem production function proposals reduce result sector small business social security stock option subsidies tax law tax policy tax preference tax rates tax reform tax treatment taxation taxpayers tion total output trade U.S. tax United wage rate
Popular passages
Page 412 - It is the declared policy of the Congress that the Government should aid, counsel, assist, and protect insofar as is possible the interests of small business concerns in order to preserve free competitive enterprise...
Page 386 - A small business concern for the purpose of government procurement is a concern, including its affiliates, which is independently owned and operated is not dominant in the field of operation in which it is...
Page 387 - Any concern which submits a bid or offer in its own name, other than on a construction or service contract, but which proposes to furnish a product not manufactured by said bidder or offerer, is deemed to be a small business concern when: (1) It is a small business concern within the meaning of...
Page 400 - ... nearest the last day of the third month in each calendar quarter for the preceding four quarters. If a concern has not been in existence for four calendar quarters, "number of employees...
Page 447 - Schedule pay rates. (b) The Commission is authorized to procure the services of experts and consultants in accordance with section 3109 of title 5, United .States Code, but at rates not to exceed the daily rate paid a person occupying n position at GS-18.
Page 390 - A small business concern for the purpose of receiving financial or other assistance from small business investment companies or development companies Is a concern which: (a) Together with its affiliates, is independently owned and operated, is not dominant in its field of operation...
Page 351 - The economic philosophy behind the clause empowering Congress to grant patents and copyrights is the conviction that encouragement of individual effort by personal gain is the best way to advance public welfare through the talents of authors and inventors in "Science and useful Arts.
Page 381 - Industry" means a grouping of establishments primarily engaged in similar lines of activity as listed and described in the Standard Industrial Classification Manual, as amended (SIC Manual), prepared and published by the Bureau of the Budget (now Office of Management and Budget), Executive Office of the President. (q) "Medical and dental laboratory...
Page 379 - ... (other than an investment company licensed under the Small Business Investment Act of 1958 or registered under the Investment Company Act of 1940. as amended), controls or has the power to control both. In determining whether concerns are independently owned and operated and whether or not affiliation exists, consideration shall be given to all appropriate factors, including common ownership, common management, and contractual relationships : Prnridcd.
Page 425 - Tour committee believes that the enactment of a provision of this type is desirable because it permits businesses to select the form of business organization desired without the necessity of taking into account major differences in tax consequences.