Hearings, Reports and Prints of the Senate Select Committee on Small BusinessU.S. Government Printing Office, 1978 - Legislative hearings |
From inside the book
Results 1-5 of 100
Page 5
... firms . The burden of payroll taxes paid by smaller busi- nesses tends to be greater than for larger firms because a lower per- centage of workers in small firms have incomes above the wage base for the social security tax . Moreover ...
... firms . The burden of payroll taxes paid by smaller busi- nesses tends to be greater than for larger firms because a lower per- centage of workers in small firms have incomes above the wage base for the social security tax . Moreover ...
Page 16
... firms because a lower percentage of workers in small firms have incomes above the wage base for the social security tax . Moreover , since health insurance premiums generally are the same for all workers , regardless of their income , firms ...
... firms because a lower percentage of workers in small firms have incomes above the wage base for the social security tax . Moreover , since health insurance premiums generally are the same for all workers , regardless of their income , firms ...
Page 23
... firms relief from what amounts to a hospital inflation tax . Thank you , Mr. Chairman . Senator NELSON . Thank you ... firm commitment . But I am not speaking on behalf of the committee , or in any organized context . I am here only as a ...
... firms relief from what amounts to a hospital inflation tax . Thank you , Mr. Chairman . Senator NELSON . Thank you ... firm commitment . But I am not speaking on behalf of the committee , or in any organized context . I am here only as a ...
Page 34
... firms , or hospitals , whose behavior , even in the aggregate , has little impact on a national program . The price commission eventually learned that these firms would be left to them- selves without endangering national targets ...
... firms , or hospitals , whose behavior , even in the aggregate , has little impact on a national program . The price commission eventually learned that these firms would be left to them- selves without endangering national targets ...
Page 8
... firms in any phase of the business cycle varies tremendously ; they do not march in lock - step up and down recoveries and recessions . Some firms are in industries which are de- clining and are chronically subject to pressures that ...
... firms in any phase of the business cycle varies tremendously ; they do not march in lock - step up and down recoveries and recessions . Some firms are in industries which are de- clining and are chronically subject to pressures that ...
Other editions - View all
Common terms and phrases
50 percent additional administrative aggregate demand amendment amount Association base benefit bill billion budget business tax Chairman companies Congress consumer corporation countercyclical credit allowable economic effect employee credit carryback employment credit employment tax credit England Fuel Institute exemption Federal filing firms fiscal Gaylord Nelson going Government HASKELL heating oil hire impact income tax increase industry inflation Interstate Land Sales investment credit investment tax credit jobs credit jobs tax credit labor Land Sales Registration legislation limited logger lots Means Committee ment National OILSR payroll tax PRESIDING OFFICER problem product liability proposal purchaser Realtors rebate reduce refund regulations reinsurance revenue road section 44B Senator CULVER Senator MCINTYRE Senator NELSON small business standard deduction statement stimulate subdivision subpart subsection tax reductions taxable timber tion trade or business U.S. SENATE unem unemployed unemployment insurance wages VBEC wages paid Washington WEICKER workers
Popular passages
Page 400 - If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carryback is otherwise prevented by the operation of any lav? or rule of law other than section 7122, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Page 343 - Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. The PRESIDING OFFICER. Without objection, it is so ordered.
Page 236 - ... is not necessary in the public interest and for the protection of investors by reason of the small amount involved or the limited character of the public offering...
Page 260 - ... the later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
Page 193 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Page 250 - It shall be unlawful for any person, directly or indirectly, to make use of any means or instruments of transportation or communication in interstate commerce or of the mails...
Page 282 - Mr. President, a parliamentary inquiry. The PRESIDING OFFICER. The Senator will state it. Mr.
Page 340 - ... (B) APPLICABLE RULES. — If the allowance of a credit or refund of an overpayment of tax attributable to an investment credit carryback is otherwise prevented by the operation of any law or rule of law other than section 7122, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Page 336 - December 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business...
Page 349 - INCOME. (a) GENERAL RULE. — In the case of an individual who has received earned income before the beginning of the taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the...