Tax Reform, 1969: Hearings Before the Committee on Ways and Means, House of Representatives, Ninety-first Congress, First Session on the Subject of Tax ReformU.S. Government Printing Office, 1969 |
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Common terms and phrases
accelerated depreciation acres annual assets Association average barrels benefits building capital gains tax capital gains treatment companies Congress CONSAD construction corporations cost crude oil deduction depletion allowance dollars domestic Douglas Fir drilling economic effect Federal income foreign forest industry forest land forest management forest products forestry gross income growth housing incentives income tax increase Internal Revenue Code investment investors letter dated long-term loss lumber March 18 McCLURE ment million mineral National oil and gas oil shale operations ordinary income owners payments percent percentage depletion period petroleum industry plywood present tax president problem profits proposal rate of return real estate requirements reserves result SCHNEEBELI Section 631 statement supply tax credit tax laws tax policy tax rates tax treatment taxpayer Texas timberland tion Treasury treatment of timber tree farm U.S. Forest Service United wood
Popular passages
Page 2722 - ... the realization as soon as feasible of the goal of a decent home and a suitable living environment for every American family...
Page 3395 - In the case of lead, zinc, copper, gold, silver, uranium, or fluorspar ores, potash, and ores or minerals which are not customarily sold in the form of the crude mineral product — crushing, grinding, and beneficiation by concentration (gravity, flotation, amalgamation, electrostatic, or magnetic), cyanidation, leaching, crystallization, precipitation (but not including...
Page 2808 - a decent home and a suitable living environment for every American family." The Congress finds that this goal has not been fully realized for many of the Nation's lower income families...
Page 3395 - ... crushing, grinding, and beneficiation by concentration (gravity, flotation, amalgamation, electrostatic, or magnetic), cyanidation, leaching, crystallization, precipitation (but not including electrolytic deposition, roasting, thermal or electric smelting, or refining), or by substantially equivalent processes or combination of processes used in the separation or extraction of the product or products from the ore or the mineral or minerals from other material from the mine or other natural deposit;...
Page 2678 - Mr. Chairman and members of the committee, I very much appreciate the opportunity to appear before you today In support of four public works projects in my district, the 13th Congressional District of Ohio.
Page 3123 - ... when used, or sold for use, by the mine owner or operator as rip rap, ballast, road material, rubble, concrete aggregates, or for similar purposes. For purposes of this paragraph, the term "all other minerals...
Page 2916 - Senate, and to the Committee on Ways and Means, United States House of Representatives...
Page 3123 - ... flake graphite, fluorspar, lepidolite, mica, spodumene, and talc (including pyrophyllite), except that, unless sold on bid in direct competition with a bona fide bid to sell a mineral...
Page 2681 - The sale of farms, mineral properties, and other capital assets is now seriously retarded by the fact that gains and profits earned over a series of years are under the present law taxed as a lump sum (and the amount of surtax greatly enhanced thereby) in the year in which the profit is realized.
Page 3124 - ... (e) Terms; applicability of other laws. Except where otherwise distinctly expressed or manifestly intended, terms used in this section shall have the same meaning as when used in the Internal Revenue Code of 1954 (or corresponding provisions of the Internal Revenue Code of 1939...