Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 ...
United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Ways and Means Committee
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abroad active additional allowance American amount apply Association average basis benefits billion capital Chairman changes Code Committee companies competitive Congress considered continue corporations cost countries deduction deferral direct disability DISC dividends dollar domestic drilling earnings economic effect elimination employment energy exclusion exemption exports fact Federal Forces foreign tax credit funds going impact important incentives included income tax increase industry interest Internal Revenue Code investment less limitation loss major manufacturing ment military natural officers operations overall overseas paid payments percent percentage period possessions present problem production profits programs projects proposed provisions Puerto Rico question reason received reduce reform repeal result retired retired pay rules statement subsidiaries substantial supply taxation taxpayer Thank tion trade U.S. tax United Veterans
Page 1700 - Section 223 (d) (1) (2) (3) defines disability as the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.
Page 1702 - Gross income does not include amounts referred to in subsection (a) if such amounts constitute wages or payments in lieu of wages for a period during which the employee is absent from work on account of personal injuries or sickness; but this subsection shall not apply to the extent that such amounts exceed a weekly rate of $100.
Page 1707 - ... amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the Coast and Geodetic Survey or the Public Health Service.
Page 1667 - ... possession of the United States; and ***** (3) If, in the case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a trade or business within a possession of the United States either on his own account or as an employee or agent of another.
Page 1664 - Indies, and which satisfies the following conditions : (1) if 95 percent or more of the gross income of such domestic corporation for the 3-year period immediately preceding the close of the taxable year (or for such part of such period...
Page 1712 - INTRODUCTION Mr. Chairman and members of this distinguished Committee. I am Robert W. Nolan. National Executive Secretary of the Fleet Reserve Association. The...
Page 1892 - US Department of Commerce, Bureau of Economic Analysis - National Income and Product Accounts...
Page 2053 - ... 3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
Page 1932 - Secretary or his delegate, the tax may be abated, remitted, or refunded if after the transfer it has been established to the satisfaction of the Secretary or his delegate that such transfer was not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.