Tax Reform (Administration and Public Witnesses), Public Hearings Before ... , 94-1 ... |
From inside the book
Results 1-5 of 100
Page 1658
... investment in Puerto Rico , without their replacement by the provisions which were recom- mended by the Ways and Means Committee in the last session of Con- gress , would stop Puerto Rico's industrial development efforts for all ...
... investment in Puerto Rico , without their replacement by the provisions which were recom- mended by the Ways and Means Committee in the last session of Con- gress , would stop Puerto Rico's industrial development efforts for all ...
Page 1663
... investment programs little or no tax is paid to the pos- sessions for a period as long as 10 to 15 years and no tax ... investment incentives and the U.S. tax laws because of the important role it is believed they play in keeping ...
... investment programs little or no tax is paid to the pos- sessions for a period as long as 10 to 15 years and no tax ... investment incentives and the U.S. tax laws because of the important role it is believed they play in keeping ...
Page 1665
... investment income . In determining the amount of tax attributable to the income from the active conduct of a possession trade or business or from qualified posses- sion investment income , losses from other sources are to be taken into ...
... investment income . In determining the amount of tax attributable to the income from the active conduct of a possession trade or business or from qualified posses- sion investment income , losses from other sources are to be taken into ...
Page 1681
... investment income . The design of the various changes in the law governing possessions corpora- tions has been to encourage the investment of profits in the possessions or the repatriation of such profits by subjecting income from other ...
... investment income . The design of the various changes in the law governing possessions corpora- tions has been to encourage the investment of profits in the possessions or the repatriation of such profits by subjecting income from other ...
Page 1682
... investment in the stock or debt of a multinational corporation or- ganized in a possession ? Will it matter if the issuer is a mere holding company ? Will a new issue of stock of a corporation organized in the posssesions meet the test ...
... investment in the stock or debt of a multinational corporation or- ganized in a possession ? Will it matter if the issuer is a mere holding company ? Will a new issue of stock of a corporation organized in the posssesions meet the test ...
Contents
1634 | |
1653 | |
1656 | |
1686 | |
1739 | |
1768 | |
1779 | |
1804 | |
2041 | |
2060 | |
2145 | |
2151 | |
2168 | |
2174 | |
2205 | |
2271 | |
1811 | |
1817 | |
1841 | |
1848 | |
1852 | |
1869 | |
1900 | |
1944 | |
1945 | |
2278 | |
2302 | |
2357 | |
2369 | |
2378 | |
2460 | |
2487 | |
2503 | |
Common terms and phrases
abroad allowed American amount Association average balance of payments benefits billion Catholic Relief Services Chairman Committee competitive Congress cost deduction deferral depreciation disability DISC provisions dividends dollar domestic drilling earnings economic effect electric utilities elimination employment energy equity exemption Federal financing foreign income foreign investment foreign source income foreign subsidiaries foreign tax credit funds impact income tax increase industry inflation Internal Revenue Code Internal Revenue Service investment tax credit investors limitation manufacturing ment military minimum tax National natural gas oil and gas operations overall overseas percent percentage depletion petroleum problem production profits proposals Puerto Rico rate of return reduce repeal result retired pay return on equity statement tax haven tax laws tax rate tax reform tax treaties tax treatment taxation taxpayer tion trade Treasury U.S. companies U.S. exports U.S. tax United withholding tax
Popular passages
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.
Page 1678 - It has been established to the satisfaction of the Secretary or his delegate that such exchange Is not In pursuance of a plan having as one of Its principal purposes the avoidance of Federal Income taxes.