Miscellaneous Tax Reforms: Hearings Before the Committee on Ways and Means, House of Representatives, One Hundred Fourth Congress, First Session, July 11 and 12, 1995, Volumen1
U.S. Government Printing Office, 1996 - 1746 páginas
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additional Administration Position allow alternative American amount apply areas assets Association attachment believe benefits bill buildings capital Chairman Code Committee companies Congress contributions corporations costs create deduction diesel distribution economic effect employees encourage excise tax exempt existing expenses federal financing foreign Foundation fuel funds gains hearing historic House important improve incentives income increase independent individuals industry Institute interest Internal Internal Revenue Code investment Issues joint legislation letter limited listing under Multiple loss Means million Multiple Issues heading operating opportunity organizations partnerships percent period plans problem production proposal qualified reason received reduce Reform regulations reporting Representative result Revenue rules savings significant statement tax credit taxable taxpayers Thank trade Treasury treatment Trust United utility
Página 575 - Act, Title VII of the Civil Rights Act, the Americans with Disabilities Act, the Family and Medical Leave Act and various state unemployment and workers
Página 626 - ... a refusal to accept ownership does not constitute the making of a gift if the refusal is made within a reasonable time after knowledge of the existence of the transfer.
Página 940 - ... (b) NET INCOME FROM SOURCES IN UNITED STATES. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.
Página 555 - For purposes of this chapter, the term "employee" means — (1) Any officer of a corporation; or (2) Any individual who, under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee; or (3) Any individual (other than an individual who is an employee under paragraph (1) or (2...
Página 544 - Upon the subject of education, not presuming to dictate any plan or system respecting it, I can only say that I view it as the most important subject which we as a people can be engaged in. That every man may receive at least a moderate education, and thereby be enabled to read the histories of his own and other countries, by which he may duly appreciate the value of our free institutions, appears to be an object of vital importance...
Página 555 - ... restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations; if the contract of service contemplates that substantially all of such services are to be performed personally by such individual; except that an individual shall not be included in the term "employee...
Página 17 - Subcommittee may not be able to accommodate all requests to be heard. Those persons and organizations not scheduled for an oral appearance are encouraged to submit written statements for the record of the hearing. All persons requesting to be heard, whether they are scheduled for oral testimony or not, will be notified as soon as possible after the filing deadline. Witnesses scheduled to present oral testimony are required to summarize briefly their written statements in no more than five minutes....
Página 555 - ... facilities used in connection with the performance of such services (other than in facilities for transportation) and...
Página 626 - Where the local law does not permit such a refusal, any disposition by the beneficiary, heir, or next-of-kin whereby ownership is transferred gratuitously to another constitutes the making of a gift by the beneficiary, heir, or next-of-kin. In any case where a refusal is purported to relate to only a part of the property the determination of whether or not there has been a complete and unqualified refusal to accept ownership will depend on all of the facts and circumstances in each particular case,...