General Tax Reform (testimony from Administration and Public Witnesses) Public Hearings, Ninety-third Congress, First Session...

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U.S. Government Printing Office, 1973 - Taxation - 6871 pages

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Page 5449 - Council of the Wharton School of Finance and Commerce of the University of Pennsylvania which is a definitive study of the matter and with which this Committee is familiar.
Page 5388 - Hearings Before the Subcommittee on Labor of the Senate Committee on Labor and Public Welfare on S.
Page 5103 - I want to thank the Committee for giving me the opportunity to present our views on pension reform legislation.
Page 5473 - Penalties applicable to certain amounts received by owner-employees. (A) This paragraph shall apply — (I) to amounts (other than any amount received by an individual in his capacity as a policyholder of an annuity, endowment, or life insurance contract which is in the nature of a dividend or similar distribution) which are received from a qualified trust described in section...
Page 5445 - The Secretary shall, on the basis of reports submitted by the State agency and his own inspections make a continuing evaluation of the manner in which each State having a plan approved under this section is carrying out such plan.
Page 5445 - Such new or modified findings of fact shall likewise be conclusive if supported by substantial evidence. "(3) The court shall have jurisdiction to affirm the action of the Secretary or to set it aside, in whole or in part. The judgment of the court shall be subject to review by the Supreme Court of the United States upon certiorari or certification as provided in section 1254 of title 28, United States Code.
Page 5473 - Special rules applicable to employee annuities and distributions under employee plans. (1) Certain amounts received before annuity starting date. Any amounts received under an annuity, endowment, or life Insurance contract before the annuity starting date which are not received as an annuity (within the meaning of subsection (e) (2...
Page 5445 - A copy of such petition shall forthwith be served upon the Secretary, and thereupon the Secretary shall certify and file in the court the record upon which the decision complained of was 72 stat.
Page 5152 - ... 7) It is inappropriate for a professional employee to use a time clock to record arrival and departure, particularly since situations may arise which require unusual effort on his part. However...
Page 5390 - Generally, the contributions may be used by the trustees to purchase any investments permitted by the trust agreement to the extent allowed by local law.

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