| United States. Congress. House. Committee on Ways and Means - 1935 - 348 pages
...method of preventing such evasions would be a tax on dividends received by corporations. Bona fide investment trusts that submit to public regulation...should seek through taxation the simplification of our corporate structures through the elimination of unnecessary holding companies in all lines of business.... | |
| United States. Congress. House. Committee on Ways and Means - 1935 - 364 pages
...of the President's message, where he says: In addition to these three specific recommendations for changes in our national tax policies, I commend to...should seek through taxation the simplification of our corporate structures through the elimination of unnecessary holding companies in all lines of business.... | |
| United States. Congress. Senate. Committee on Finance - 1936 - 996 pages
...which this tax of intercorporation dividends was recommended, the President said as follows: Bona-fide investment trusts that submit to public regulation...investors to obtain the benefit of diversification or risk may well be exempted from this tax. For your convenience I would like to file a memorandum... | |
| United States. Congress. Senate. Committee on Finance - 1936 - 1060 pages
...which this tax of intercorporation dividends was recommended, the President said as follows: Bona-fide investment trusts that submit to public regulation...investors to obtain the benefit of diversification or risk may well be exempted from this tax. For your convenience I would like to file a memorandum... | |
| United States. Congress. House. Committee on Ways and Means - 1957 - 1136 pages
...<lomestic corporation from another domestic corporation, he said in a message to Congress: "Bona fide investment trusts that submit to public regulation...diversification of risk may well be exempted from this tax" (1035) H. Kept. 1081, 74th Cong., 1st sess., 1930-ICB, p. 2, 642, 044). In accordance with this recommendation... | |
| United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...method of preventing such evasions would be a tax on dividends reecived by corporations. Bona fide investment trusts that submit to public regulation...diversification of risk may well be exempted from this tax." This reason should not be controlling as regards to taxation of a public utility company system. Under... | |
| United States. Congress. House. Committee on Ways and Means - 1958 - 1174 pages
...reecived by corporations. Bona fide investment trusts that submit to public regulation and perform tbf function of permitting small investors to obtain the...diversification of risk may well be exempted from this tax." This reason should not be controlling as regards to taxation of a public utility company system. Under... | |
| United States. Congress. House. Committee on Ways and Means - 1958 - 1168 pages
...reecived by corporation'' Bona fide investment trusts that submit to public regulation and perform th* function of permitting small investors to obtain the...diversification of risk may well be exempted from this tax." GENERAL REVENUE REVISION ion should not be controlling as regards to taxation of a public utility rstem.... | |
| United States. Congress. House. Committee on Ways and Means - 1959 - 860 pages
...year earlier, President Roosevelt in his 1935 budget message (June 19, 1935) had stated : Bona fide investment trusts that submit to public regulation...the benefit of diversification of risk, may well be exempt from tax. If the exemption were initially granted on the ground that investors should be permitted... | |
| United States. Congress. House Ways and Means - 1959 - 866 pages
...year earlier, President Eoosevelt in his 1935 budget message (June 19, 1935) had stated : Bona fide investment trusts that submit to public regulation...the benefit of diversification of risk, may well be exempt from tax. If the exemption were initially granted on the ground that investors should be permitted... | |
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