Tax Reform (invited Panelists): Panel Discussions Before the Committee on Ways and Means, House of Representatives, Ninety-fourth Congress, First Session, on the Subject of Tax Reform ....U.S. Government Printing Office, 1975 - 494 trang |
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aff'd amount assets basis benefits billion Bittker budget Bull buyer capital formation capital gains CAPLIN cash Chairman Code COHEN Commissioner committee complexity corporate tax corporation income tax debt deduction deferred depreciation dividends economic effect employment equity exports fair market value Federal financing going Government increase individual inflation installment obligation interest Internal Revenue Internal Revenue Code Internal Revenue Service investment credit issue legislation LIBRARY OF CONGRESS loss ment minimum tax ordinary income panel payment PECHMAN percent private annuity problem profits programs provisions purchaser question REGINALD JONES result Revenue Service rules savings SCHNEEBELI Section 453 seller simplification subsidy SURREY Tax Court tax credit tax expenditures tax incentives tax law tax rates tax reform tax return tax shelters tax system taxable taxation taxpayer tion transaction Treas Treasury United value-added tax VANDER VEEN VANIK Wallich
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Trang 199 - If an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and (1) in the case of satisfaction at other than face value or a sale or exchange — the amount realized, or (2) in case of a distribution, transmission, or disposition otherwise than by sale or exchange — the fair market value of the obligation at the time of such distribution,...
Trang 200 - ... (A) To the estate of the decedent; except that (B) If the estate of the decedent is not liable to discharge the obligation to which the deduction or credit relates, to the person who, by reason of the death of the decedent or by bequest, devise, or inheritance acquires, subject to such obligation, from the decedent an interest in property of the decedent.
Trang 25 - October 4, 1972, prepared by the Staffs of the Treasury Department and the Joint Committee on Internal Revenue Taxation. The document is entitled "Estimates of Federal Tax Expenditures.
Trang 192 - A taxpayer who sells or otherwise disposes of real property, or who makes a casual sale or other casual disposition of personal property, and who elects to report the income therefrom on the installment method must set forth in his income tax return (or in a statement attached thereto) for the year of the sale or other disposition the computation of the gross profit on the sale or other disposition under the installment method.
Trang 158 - In applying this subsection, a bond or other evidence of indebtedness which is payable on demand, or which is issued by a corporation or a government or political subdivision thereof (A) with interest coupons attached or in registered form (other than one in registered form which the taxpayer establishes will not be readily tradable in an established securities market...
Trang 385 - ... so long as a man rides his HobbyHorse peaceably and quietly along the King's highway, and neither compels you or me to get up behind him, — pray, Sir, what have either you or I to do with it?
Trang 159 - For purposes of paragraph (4), the term "readily tradable" means a bond or other evidence of indebtedness which is issued — (A) with interest coupons attached or in registered form (other than one in registered form which the taxpayer establishes will not be readily tradable in an established securities market), or (B) in any other form designed to render such bond or other evidence of indebtedness readily tradable in an established securities market.
Trang 364 - SEC. 385. TREATMENT OF CERTAIN INTERESTS IN CORPORATIONS AS STOCK OR INDEBTEDNESS. (a) AUTHORITY To PRESCRIBE REGULATIONS.— The Secretary is authorized to prescribe such regulations as may be necessary or appropriate to determine whether an interest in a corporation is to be treated for purposes of this title as stock or indebtedness.
Trang 437 - The point needs stressing because the conditions that enabled Europe to obtain higher growth rates are not exhausted. Aside from shortterm aberrations Europe should be able to report higher growth rates, at least In national income per person employed, for a long time. Americans should expect this and not be disturbed by it.
Trang 28 - Government financial assistance, because on review it is seen that funds for the purposes involved in these items? — which tax programs cannot be simply dropped — because Government policies and priorities do require the expenditure of federal funds for the purposes involved — but can...