Hearings, Reports and Prints of the Senate Select Committee on Small Business
U.S. Government Printing Office, 1978 - Legislative hearings
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
additional administrative allowed amendment amount apply Association base believe benefit bill billion budget build carryback Chairman changes Committee companies concerned Congress consumer corporation cost determined developer economic effect employee employment example exemption fact Federal filing firms fiscal force give going Government hire hospital House impact incentive income increase individual industry Interstate investment investment tax credit labor Land Sales legislation less liability limited Long lots means ment offer OFFICER OILSR operating paid percent period person present President problem proposal purchaser question reason rebate received record reduce registration regulations relating respect result road rules Senator Nelson small business standard statement stimulate subdivision subsection tax credit taxable tion wages Washington workers
Page 400 - If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carryback is otherwise prevented by the operation of any lav? or rule of law other than section 7122, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Page 236 - ... is not necessary in the public interest and for the protection of investors by reason of the small amount involved or the limited character of the public offering...
Page 260 - ... the later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to such carryback.
Page 193 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Page 250 - It shall be unlawful for any person, directly or indirectly, to make use of any means or instruments of transportation or communication in interstate commerce or of the mails...
Page 282 - Mr. President, a parliamentary inquiry. The PRESIDING OFFICER. The Senator will state it. Mr.
Page 340 - ... (B) APPLICABLE RULES. — If the allowance of a credit or refund of an overpayment of tax attributable to an investment credit carryback is otherwise prevented by the operation of any law or rule of law other than section 7122, relating to compromises, such credit or refund may be allowed or made, if claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Page 336 - December 31, 1975, an employer acquires the major portion of a trade or business or the major portion of a separate unit of a trade or business...