Revenue revision 1948: report of the Special Tax Study Committee to the Committee on Ways and Means, U.S. House of Representatives, November 3, 1947
United States. Special Tax Study Committee, Roswell Foster Magill, United States. Congress. House. Committee on Ways and Means
Committee on Ways and Means, 1947 - Business & Economics - 46 pages
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amended to provide believe beneﬁciary billion capital gains carry-back citizens Commissioner community property Congress contemplation of death Corporation income decedent decedent’s deduction deﬁciencies deﬁnition depreciation distributed dividends domestic corporation earnings eliminate employee Estate and gift estate or trust excise taxes expenditures federal estate tax federal income tax federal tax ﬁrst foreign taxes paid gain or loss gift tax gross estate gross income included income tax rates Individual income tax inheritance taxes interest Internal Revenue Code liquidation operating loss option ordinary income payments pension plans permitted Personal Holding Companies present law purchase qualiﬁcations rates and exemptions rates and methods received recommend that Section reorganization result sales promotion Section 112 settlor shareholders Special Tax Study spouses statute of limitations stockholders subsidiary surtax rates tax beneﬁt tax laws tax purposes Tax Study Committee tax system taxable income taxpayer tion Treasury