Public Salary Tax Act of 1939: Hearings, Seventy-sixth Congress, First Session. February 21, 1939U.S. Government Printing Office, 1939 - 29 pages |
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Common terms and phrases
agency or instrumentality amount attorneys beginning after December bill briefly CHAIRMAN Civil War acts collected Collector compensation Congress December 31 discussion enactment Erie County essential governmental function Evans February 22 Federal employees Federal Government Federal income tax Federal officers Gerhardt Gore GOVERNMENT SALARIES Governor Hughes HENRY COHEN immunity income derived income-tax law interfere January 19 judge judicial decision legislation legislature levy Maryland McCulloch mean ment Morris municipal bonds municipal employees O'BRIEN officer or employee officers and employees PAT HARRISON pending personal service phrase political subdivision thereof Pollock power to tax proposal proposition reciprocal taxation retroactive Revenue Act salary tax school teachers securities Senator Borah Senator BROWN Senator CONNALLY Senator DAVIS Senator GERRY Senator KING Senator RADCLIFFE sixteenth amendment source derived statute Supreme Court tax exemptions tax the salaries taxable year beginning taxation of salaries tion Tobin UNITED STATES SENATE York Port Authority
Popular passages
Page 3 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing...
Page 2 - For purposes of this chapter, the term "employee" includes an officer, employee, or elected official of the United States, a State, Territory, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term "employee" also includes an officer of a corporation.
Page 29 - The United Federal Workers of America, affiliated with the Congress of Industrial Organizations, as a...
Page 16 - It is to be borne in mind that this is not a mere statute to be construed in the light of constitutional restrictions, express or implied, but a proposed amendment to the Constitution itself which, if ratified, will be in effect a grant to the Federal government of the power which it defines. The comprehensive words, " from whatever source derived...
Page 3 - States (or any political subdivisions thereof), and the District of Columbia, and any agency or instrumentality of any one or more of the foregoing, shall not be considered as an agency or instrumentality of the United States.
Page 2 - States hereby consents to the taxation of compensation, received after December 31, 1938, for personal service aS an officer or employee of the United States, any Territory or possession or political subdivision thereof, the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, by any duly constituted taxing authority having jurisdiction to tax such compensation, if such taxation does not discriminate against such officer or employee because of the source of...
Page 5 - ... amendment — before taking action Today, however, expressions In recent Judicial opinions lead us to hope that the assumptions underlying these doctrines are being questioned by the court itself and that these tax Immunities are not Inexorable requirements under the Constitution Itself but are the result of judicial decision. Therefore, It Is not unreasonable to hope that judicial decision may find it possible to correct It.
Page 16 - ... of the bonds of the State or of a municipality organized by it, will be removed from the reach of the taxing power of the Federal Government. The immunity from Federal taxation that the State and its instrumentalities of government now enjoy is derived not from any express provision of the Federal Constitution, but from what has been deemed to be necessary implication. Who can say that any such implication with respect to the proposed tax will survive the adoption of this explicit and comprehensive...
Page 3 - January 1, 1939, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing...
Page 3 - December 31, 1938, the assessment shall be abated, and any amount collected in pursuance of such assessment shall be credited or refunded in the same manner as in the case of an income tax erroneously collected...