Double Taxation: Preliminary Report of a Subcommittee of the Committee on Ways and Means Relative to Federal and State Taxation and Duplications Therein. Printed for the Use of the Committee on Ways and MeansUnited States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means U.S. Government Printing Office, 1933 - 328 pages |
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80 per cent addition Alabama amount applied assessments capita tax burden cent gross receipts cents per $100 cents per gallon cents per pound cigarettes civic divisions companies Congress Constitution corporations dealers death taxes decedent deductions double taxation duties earnings enacted estate tax excise exempt expenditures Federal Government Federal tax fiscal Flat rates franchise taxes gift tax gross income gross sales important imposes a tax income tax increase inheritance tax intangible license tax liquor manufacturer Miscellaneous Mississippi Municipalities net estate net income nonresidents occupational taxes oleomargarine personal property Population of cities producer property tax provision rate of tax reichsmarks retail revenue act sales tax sources South Carolina South Dakota special sales taxes statute stock valuation Supreme Court surtax tax collections taxable taxes imposed taxpayer Tennessee thereof tion total revenue total tax turnover tax United West Virginia wholesale Wisconsin
Popular passages
Page 58 - To regulate commerce with foreign nations, among the several States, and with the Indian tribes.
Page 62 - The general assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property...
Page 81 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 37 - AN ACT To provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, to protect American labor, and for other purposes...
Page 62 - property," as used in this article and section, is hereby declared to include moneys, credits, bonds, stocks, dues, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership...
Page 103 - Every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, shall pay a tax of 10 per centum on the amount of their own notes used for circulation and paid out by them.
Page 63 - The rule of taxation shall be uniform, and taxes shall be levied upon such property as the legislature shall prescribe.
Page 98 - ... whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
Page 33 - If Congress shall lay down by legislative act an intelligible principle to which the person, or body authorized to fix such rates is directed to conform, such legislative action is not a forbidden delegation of legislative power. If it is thought wise to vary the customs duties according to changing conditions of production at home and abroad, it may authorize the Chief Executive to carry out this purpose, with the advisory assistance of a tariff commission appointed under congressional authority.
Page 51 - The power of taxation, however vast in its character and searching in its extent, is necessarily limited to subjects within the jurisdiction of the State. These subjects are persons, property, and business.