Revenue Revision: Hearings Before the Committee on Ways and Means, House of Representatives ...

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Page 37 - I have the honor to submit the annual report of the Commissioner of Internal Revenue for the fiscal year ended June 30...
Page 116 - ... the Revenue Act of 1916, as amended, the Revenue Act of 1917, or the Revenue Act of 1918, it appears that an amount of income, war-profits or excess-profits tax has been paid in excess of that properly due, then, notwithstanding the provisions of section 3228 of the Revised Statutes, the amount of the excess shall be credited against any income, war-profits or excess-profits taxes, or installment thereof, then due from the taxpayer under any other return, and any balance of such excess shall...
Page 95 - AFTER RECESS (The committee reassembled, pursuant to the taking of a recess, at 2 pm, Hon.
Page 115 - Only Mexicans by birth or naturalization and Mexican companies have the right to acquire ownership in lands, waters and their appurtenances, or to obtain concessions to develop mines, waters or mineral fuels in the Republic of Mexico. The Nation may grant the same right to foreigners, provided they agree before the Department of Foreign Affairs to be considered Mexicans in respect to such property, and accordingly not to invoke the protection of their Governments in respect to the same...
Page 77 - Secondly, it may obstruct the industry of the people, and discourage them from applying to certain branches of business which might give maintenance and employment to great multitudes. While it obliges the people to pay, it may thus diminish, or perhaps destroy, some of the funds which might enable them more easily to do so.
Page 258 - Where property in respect of which Estate duty is leviable, is settled by the will of the deceased, or having been settled by some other disposition passes under that disposition on the death of the deceased to some person not competent to dispose of the property, — (a...
Page 473 - SEC. 900. That there shall be levied, assessed, collected, and paid upon the. following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold...
Page 486 - United States. The following items of gross income shall be treated as income from sources without the United States...
Page 186 - SEC. 238. (a) That in the case of a domestic corporation the tax imposed by this title, plus the war-profits and excess-profits taxes, if any, shall be credited with the amount of any income, war-profits, and excess-profits taxes paid during the same taxable year to any foreign country, or to any possession of the United States...
Page 171 - That there shall be levied, assessed, collected, and paid upon sculpture, paintings, statuary, art porcelains, and bronzes, sold by any person other than the artist, a tax equivalent to 10 per centum of the price for which so sold.

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