Comprehensive Tax Reform: Hearings Before the Committee on Ways and Means, House of Representatives, Ninety-ninth Congress, First Session, on the President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity, May 30; June 4, 5, 7, 11, 12, 13, 14, 17, 20, 25, 26, 27; July 8, 9, 10, 11, 12, 17, 19, 22, 25, 26, 29, 30, and 31, 1985 [hearings Held May 30, 1985 Through July 31, 1985].U.S. Government Printing Office, 1986 - Income tax |
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Common terms and phrases
ad valorem Administration's American assets benefits bill capital gains CCRS Chairman ROSTENKOWSKI changes Coalition committee companies competitive Congress Corp corporate rate corporate tax cost recovery Council deduction depreciation DIERBERG dimension granite industry dimension stone dividends earnings economic growth effect elimination employees equipment equity expensing fair families FIFO financing foreign tax credit impact important incentives income tax increase indexing individual inflation Insurance inventory investment tax credit issues itemize deductions legislation letter LIFO machine tool manufacturing married couples ment million National Association National Urban Coalition NFIB package payroll taxes percent percentage depletion personal exemption poverty line President President's plan President's proposal production reduced repeal retail revenue small business small business community small firms Social Security statement Swenson tax burden tax code tax proposal tax rates tax reform proposal tax system taxable income taxation taxpayers Thank ticket tion Treasury valorem
Popular passages
Page 3128 - ... increases in the cost of living as measured by the Consumer Price Index, OEO revises, from time to time, its income guidelines in order to reflect such increases.
Page 3307 - ... directly related to, or, in the case of an item directly preceding or following a substantial and bona fide business discussion (Including business meetings at a convention or otherwise), that such Item was associated with, the active conduct of the taxpayer's trade or business, or (B) Facility.
Page 3307 - ... the active conduct of the taxpayers profit-seeking activities (Rev. Rul. 63-144, 1963-2 CB-129, 137). However, only the portion of the expenses which were "directly related" to the active conduct of the taxpayer's trade or business were deductible.
Page 3181 - In the last four years alone, significant alteration of the rules governing employee benefits have been enacted as part of the Economic Recovery Tax Act of 1981, the Tax Equity and Fiscal Responsibility Act of 1982, the Tax Reform Act of 1984 and the Retirement Equity Act of 1984.
Page 2939 - Children, coordinated by the Children's Defense Fund About the Children's Defense Fund (CDF) The Children's Defense Fund (CDF) exists to provide a strong and effective voice for all the children of America who cannot vote, lobby, or speak for themselves.
Page 3307 - directly related" test, which has four requirements: 1. Proximity — taxpayer has more than a general expectation of deriving income or a business benefit (other than goodwill) from the expenditure. 2. Conduct of business — taxpayer was conducting business or was prevented from doing so by reasons beyond his control. 3. Amount of business — the principal aspect of the entertainment was business.
Page 2953 - EITC credit in 1984 was 10 percent of the* first $5,000 of earned income, for a maximum credit of $500.
Page 3307 - For any item with respect to an activity which is of a type generally considered to constitute entertainment, amusement, or recreation, or with respect to a facility used In connection with such an activity...
Page 2755 - Trustees of the National Small Business Association (NSB), a multi-industry trade association representing approximately 50,000 small business firms nationwide.
Page 3074 - The Government of the United States shall not engage in any business, professional, commercial, financial, or industrial enterprise except as specified in the Constitution.