Federal Tax Policy for Economic Growth and Stability; Papers Submitted by Panelists Appearing Before the Subcommittee on Tax Policy, Joint Committee on the Economic Report. November 9, 1955U.S. Government Printing Office, 1956 - Всего страниц: 960 |
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Часто встречающиеся слова и выражения
abroad accelerated depreciation adjusted gross income amount assets average benefits billion brackets burden capital gains capital-gains carryback companies Congress consideration consumer consumption corporate tax corporation income tax cost countercyclical deductions depletion allowance depreciation distribution dividends dollar earnings economic growth effect employees equity estimated excise taxes exemptions expenditures expenses favor financing funds Government gross national product higher important incentive increase industry inflation interest Internal Revenue Code Internal Revenue Service investment investors labor force less loss ment mergers mineral nomic operation ordinary income output payments percent percentage depletion period personal income plans present problem production profits progressive tax provisions reduced relatively reported result retained earnings returns savings stability stockholders substantial tax laws tax liability tax policy tax rates tax reduction tax structure tax system taxable income taxation taxpayers tion United States tax wages
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Стр. 33 - I confess I am not charmed with the ideal of life held out by those who think that the normal state of human beings is that of struggling to get on; that the trampling, crushing, elbowing, and treading on each other's heels, which form the existing type of social life, are the most desirable lot of human kind, or anything but the disagreeable symptoms of one of the phases of industrial progress.
Стр. 475 - That in the case of mines, oil and gas wells, discovered by the taxpayer, on or after. March 1, 1913, and not acquired as the result of purchase of a proven tract or lease...
Стр. 483 - the gain — derived — from — capital,' etc. Here we have the essential matter: not a gain accruing to capital, not a growth or increment of value in the investment; but a gain, a profit, something of exchangeable value proceeding from the property, severed from the capital however invested or employed, and coming in, being 'derived...
Стр. 424 - In the case of mines, wells, and other natural deposits, the term "property" means each separate interest owned by the taxpayer in each mineral deposit in each separate tract or parcel of land.
Стр. 420 - ... a reasonable allowance for depletion of ores and all other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output for the year...
Стр. 32 - I cannot, therefore, regard the stationary state of capital and wealth with the unaffected aversion so generally manifested towards it by political economists of the old school. I am inclined to believe that it would be, on the whole, a very considerable improvement on our present condition.
Стр. 483 - Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property...
Стр. 476 - The granting of an arbitrary deduction, in the interests of convenience, of a percentage of the gross income derived from the severance of oil and gas, merely emphasizes the underlying theory of the allowance as a tax-free return of the capital consumed in the production of gross income through severance.
Стр. 476 - The law discriminates against taxpayers who dispose of timber by cutting it as compared with those who sell timber outright. The income realized from the cutting of timber is now taxed as ordinary income at full income and excess profits tax rates and not at capital gain rates. In short, if the taxpayer cuts his own timber he loses the benefit of the capital gain rate which applies when he sells the same timber outright to another. Similarly, owners who sell...
Стр. 225 - ... was followed by a definite and substantial decline to the most recent date studied by him, 1948. Of course, the absolute volume of capital in manufacturing, measured at constant prices, rose throughout the period.