A Tax Agenda for Small Business: Joint Roundtable Before the Committee on Small Business, United States Senate and the Committee on Small Business, House of Representatives, One Hundred Seventh Congress, First Session, April 4, 2001, Volume 4

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Page 1 - Washington, DC. The committees met, pursuant to notice, at 9:32 am in room 106, Dirksen Senate Office Building, Hon.
Page 47 - I just want to thank all of you for being here today, and I think the other point you raised, Mr.
Page 52 - Congress should eliminate Internal Revenue Code Section 57(aX7), which treats a percentage of capital gains excluded from "regular" taxable income under IRC Section 1202 attributable to the disposition of qualified small business stock (QSBS) as a tax preference item for alternative minimum tax (AMT) purposes. This will ensure that a significant differential exists between overall capital gains rates and the rates applicable to gains realized on dispositions of QSBS and thereby...
Page 9 - R. ALLAN HICKMAN, VICE CHAIRMAN, ALL-INDUSTRY PACKAGING ADVISORY COMMITTEE, DOW CHEMICAL CO., MIDLAND, MICH. Mr. HICKMAN. Thank you very much, Senator. It is a real pleasure to be here today, not only as a representative of your State, but a representative of the All Industry Packaging Advisory Committee. My name is R. Allen Hickman. I am today representing the All Industry Packaging Advisory Committee. I am a vice chairman of the committee which was formed after a meeting of the...
Page 52 - Slates, the average tax rate in the other countries is only 14.8 percent. The short-term capital gains rate differential between the United States and its competitors is even greater: individual US investors face a top federal rate of 39 6 percent compared to an average of only 18.4 percent overseas.
Page 51 - The number one priority of emerging growth companies is and always has been sufficient and efficient access to capital.
Page 51 - Congress has taken important steps in the recent past to help lower the cost of capital, most recently in 1997 when it lowered the capital gains tax rate. But much more needs to be done in this area.
Page 29 - November and ve can give you more information about that, the action that is being called by SDS, tomorrow by Col. Logan In Chicago. Question being asked.... You may not be aware of this but. for the first time the police say anywhere In the United State! they're going to issue warrants for interstate flight made by on charges of inciting to riot... I would like to get your reaction what that would mean to the SDS. RUDD Speaking. . .The United States...
Page 51 - Our industry believes that further efforts to lower the tax rate are necessary to the long-term health of our economy and international competitiveness.

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