Miscellaneous Minor Tax Bills, Public Hearings Before ... , 94-1, December 10, 19751975 - 206 pages |
Common terms and phrases
ad valorem tax aircraft museums AL ULLMAN allowed amend section amount banks barrels beer beneficiary bonded premises bottled in bond bracket system BRANDON Brewery Brewing Co Brewing Company BURKE cemetery Chairman charitable remainder cigars common trust fund CONABLE Confederate Air Force Congress CORMAN corporation credit or refund December 31 distilled spirits plant distribution Effective date enactment excise tax export face-amount certificates Federal GIBBONS income tax industry insurance company interest Internal Revenue Code Internal Revenue Service investment income Investors Syndicate issue KARTH legislation manufacturers ment million O'SHEA option ordinary income paragraph payment percent permit policyholders surplus account political organization produced purposes RANGEL regulations retail returned to bonded Revenue effect revenue loss RICHMOND ROSTENKOWSKI rules Schneebeli shareholders small brewers social clubs sold stamps STARK STEIGER subsection tax reform bill taxable taxpayer testimony tion trade or business trailers tread rubber Treasury Department truck unitrust WAGGONNER
Popular passages
Page 10 - Examination of books and witnesses. For the purpose of ascertaining the correctness of any claim made under...
Page 200 - In the case of a minister of the gospel, gross Income does not include— (1) The rental value of a home furnished to him as part of his compensation; or (2) The rental allowance paid to him as part of his compensation, to the extent used by him to rent or provide a home.
Page 73 - An article shall be considered as 'held by a dealer* if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer.
Page 72 - ... there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article...
Page 158 - Be it enacted by the Senate and Bouse of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Housing Amendments of 1957".
Page 193 - ... any common trust fund or similar fund maintained by a bank exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian...
Page 72 - Act by the dealer who held the article in respect of which the credit or refund...
Page 109 - Amount. In determining the annuity amount, the Trustee shall prorate the same on a daily basis for a short taxable year and for the taxable year of the Recipient's death.
Page 173 - State or local government for the exclusive use of a State or local government...
Page 189 - Federal property where local educational agencies are unable to provide such education, is amended by inserting after the first sentence the following new sentence: "Such...