Revenue Revisions, 1947-48: Hearings Before the Committee on Ways and Means, House of Representatives, Eightieth Congress, First Session, on Proposed Revisions of the Revenue Code, Volumes 1-2U.S. Government Printing Office, 1947 - Taxation |
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Common terms and phrases
20 percent accessories admission tax alcohol amendment American amount appliances Association automobile automotive average BARIT bill burden Bureau carriers cents CHAIRMAN cigar collected companies competitive Congress consumer corporate cost dealers distilled spirits dollars DOUGHTON EBERHARTER effect EGAN electric elimination equipment ethyl alcohol excise tax exemption fair Federal Communications Commission Federal Government Federal tax fiscal FORAND gasoline tax GRETZ handbags HAROLD KNUTSON House of Representatives income tax increase industry Internal Revenue Code JENKINS jewelry KEAN levied luggage luxury machines manufacturers Means Committee ment Motor net income operation paid photographic present president problem production profits purchase radio reduced REED repair repeal retail Revenue Act sales tax Secretary SNYDER selling Senate sold statement tax imposed tax rate taxable taxation taxpayer telegraph theater tion tobacco trailer transportation Treasury Department truck United Washington Western Union Whereas wholesale York
Popular passages
Page 614 - If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail.
Page 747 - ... (b) To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy...
Page 605 - ... (i) resold for the exclusive use of the United States, any State, Territory of the United States, or any political subdivision of the foregoing, or the District of Columbia...
Page 124 - States after the effective date of this section for the transportation, on or after such effective date, of property by rail, motor vehicle, water, or air from one point in the United States to another, a tax equal to 3 per centum of the amount so paid, except that, in the case of coal, the rate of tax shall be 4 cents per short ton. Such tax shall apply only to amounts paid to a person engaged in the business of transporting property for hire...
Page 472 - That the President of the United States and the Congress of the United States...
Page 515 - ... suitable for use on or in connection with, or as component parts of...
Page 23 - Chairman, if there is no objection, I would like to have put in the record at this point...
Page 307 - Committee on Ways and Means United States House of Representatives Washington, DC 20515 Dear Mr.
Page 615 - ... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
Page 751 - States, or any foreign country, except such part thereof as may be shown to have been received as compensation for personal services actually rendered by the surviving spouse or derived originally from such compensation or from separate property of the surviving spouse.