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, Volumen1U.S. Government Printing Office, 1996 - 1746 páginas |
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Página 9
... bill ) Consideration is being given to clarifying that the fees that may be imposed for using a credit card to pay Federal taxes could not be borne by the Federal government . 2. Election by parent to claim unearned income of certain ...
... bill ) Consideration is being given to clarifying that the fees that may be imposed for using a credit card to pay Federal taxes could not be borne by the Federal government . 2. Election by parent to claim unearned income of certain ...
Página 10
... bill ) H.R. 3419 would repeal the 150 - percent of current liability full - funding limit for multiemployer pension plans . Consideration is being given to deleting this provision of the bill . 4. Alternative full - funding limitation ...
... bill ) H.R. 3419 would repeal the 150 - percent of current liability full - funding limit for multiemployer pension plans . Consideration is being given to deleting this provision of the bill . 4. Alternative full - funding limitation ...
Página 11
... bill ) H.R. 3419 would create a new audit system for large partnerships ( in addition to the present - law system of partnership audit rules enacted in TEFRA ) . The bill would define " large partnership " the same way for audit and ...
... bill ) H.R. 3419 would create a new audit system for large partnerships ( in addition to the present - law system of partnership audit rules enacted in TEFRA ) . The bill would define " large partnership " the same way for audit and ...
Página 20
... bill tries to do is to move toward simplification and rationalization . H.R. 1690 is just a first downpayment , we ... Bill Gradison introduced H.R. 5270 3 years ago , and this legislation is modeled after that . There is no claim here ...
... bill tries to do is to move toward simplification and rationalization . H.R. 1690 is just a first downpayment , we ... Bill Gradison introduced H.R. 5270 3 years ago , and this legislation is modeled after that . There is no claim here ...
Página 21
... bill . The bill doesn't cover all of the problems in part because of the need to take into account fiscal re- straints . But , again , this is a first step . It is preliminary . We hope it is a move in the right direction , and we hope ...
... bill . The bill doesn't cover all of the problems in part because of the need to take into account fiscal re- straints . But , again , this is a first step . It is preliminary . We hope it is a move in the right direction , and we hope ...
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additional Administration Position Alaska allow alternative fuels alternative minimum tax amendment American amount ANCSA assets Association believe benefits bill charitable commemorative coin Committee computer software Congress corporations costs created deduction depreciation diesel fuel disclaimer economic employees enacted ESOP ethanol excise tax exempt export Foreign Sales Corporation Foundation fuel tax funds gasoline halon historic House impact income tax increase industry Internal Revenue Code Internal Revenue Service investment investors joint statement legislation letter listing under Multiple loss mark-to-market million Multiple Issues heading National natural gas nuclear decommissioning operating organizations overseas partnerships payment percent plans production propane proposal qualified refund regulations repeal result retail rules Settlement Trust shareholders statement and attachment statement See listing tar sands tax code tax credit tax-exempt taxable taxation taxpayers trade Treasury treatment truck U.S. companies UBIT United utility vehicles
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Página 561 - 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 149 - No tax shall be levied on or in respect of salaries and emoluments paid by the Bank to executive directors, alternates, officials or employees of the Bank who are not local citizens, local subjects, or other local nationals.
Página 612 - ... 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 924 - ... (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 541 - 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 530 - 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 541 - ... 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 541 - ... facilities used in connection with the performance of such services (other than in facilities for transportation) and...
Página 612 - 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,...