Tax Evasion and Avoidance: Hearings Before the Joint Committee on Tax Evasion and Avoidance, Seventy-fifth Congress, First Session, Pursuant to Public Resolution No. 40, Seventy-fifth Congress, First Session, to Create a Joint Congressional Committee on Tax Evasion and AvoidanceU.S. Government Printing Office, 1937 - 440 pages |
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additional tax agent in charge amount Attorney Ayres Baber Bahamas beneficiary BRUTON Bureau of Internal Canada capital Cartter Lupton CHAIRMAN charity Commissioner HELVERING committee Congress COOPER Corporation Delaware Counsel created CROWTHER deduction Delaware Department device dividends Dwight EVASION AND AVOIDANCE fact filed FISH foreign FORTAS income tax individual interest paid Internal Revenue Agent Investment IREY JACKSON Jacob Schick June Kenneth Solomon KENT LEMING loan loopholes losses Nassau net income payment pension trust percent personal holding company poration preferred stock present profit provision purpose question received record referred resident Revenue Act Roosevelt RUSSELL salary Secretary MAGILL section 351 Securities Corporation Senator HARRISON Senator LA FOLLETTE Senator WALSH shares statement stockholders surtax tax avoidance TAX EVASION tax returns taxable taxpayer tion TREADWAY Treasury VINSON wife York City York Sun
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Page 340 - ... the stock owned, directly or indirectly, by or for his partner; (2) An individual shall be considered as owning the stockowned, directly or indirectly, by or for his family...
Page 411 - ... or more) in respect to every issued share without par value, plus such amounts as, from time to time, by resolution of the board of directors, may be transferred thereto;
Page 314 - The income that is subject to a man's unfettered command and that he is free to enjoy at his own option may be taxed to him as his income, whether he sees fit to enjoy it or not.
Page 92 - Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24. 1917, and originally subscribed for by the taxpayer) the Interest upon which Is wholly exempt from the taxes Imposed by this chapter.
Page 155 - P) if such corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders or the shareholders of any other corporation, through the medium of permitting earnings or profits to accumulate instead of being divided or distributed...
Page 155 - The fact that any corporation is a mere holding or investment company, or that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax.
Page 262 - We cannot too often reiterate that "taxation is not so much concerned with the refinements of title as it is with actual command over the property taxed— the actual benefit for which the tax is paid.
Page 411 - All of the subscribers to this certificate are of full age ; at least two-thirds of them are citizens of the United States...
Page 155 - The fact. that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape the surtax...
Page 412 - On this day of 1894, before me personally came to me personally known and known to me to be the persons described in and who executed the foregoing obligation, and they severally acknowledged to me that they executed the same.