Revenue Revisions, 1947-48: Hearings Before the Committee on Ways and Means, House of Representatives, Eightieth Congress, First Session, on Proposed Revisions of the Revenue Code, Volumes 1-2
U.S. Government Printing Office, 1947 - Taxation
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additional alcohol amendment American amount appear apply Association automobile automotive average believe bill burden cents Chairman charge collected committee companies Congress consideration considered consumer continue corporate cost dealers Department effect electric elimination equipment estimated excise tax exemption fact fair Federal further gallon gasoline give going Government House important imposed income income tax increase individual industry interest Internal Revenue Internal Revenue Code less levied luxury machines manufacturers materials matter Means operation paid percent period photographic present president problem profits purchase question radio reason received record reduced Reed removed repeal Representatives result retail Revenue Act Secretary selling Senate sold statement taxable taxation telegraph telephone Thank theater tion tires tobacco transportation Treasury truck United York
Page 616 - If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail.
Page 606 - ... (i) resold for the exclusive use of the United States, any State, Territory of the United States, or any political subdivision of the foregoing, or the District of Columbia...
Page 126 - States after the effective date of this section for the transportation, on or after such effective date, of property by rail, motor vehicle, water, or air from one point in the United States to another, a tax equal to 3 per centum of the amount so paid, except that, in the case of coal, the rate of tax shall be 4 cents per short ton. Such tax shall apply only to amounts paid to a person engaged in the business of transporting property for hire...
Page 474 - That the President of the United States and the Congress of the United States...
Page 517 - ... suitable for use on or in connection with, or as component parts of...
Page 23 - Chairman, if there is no objection, I would like to have put in the record at this point...
Page 309 - Committee on Ways and Means United States House of Representatives Washington, DC 20515 Dear Mr.
Page 617 - ... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
Page 751 - States, or any foreign country, except such part thereof as may be shown to have been received as compensation for personal services actually rendered by the surviving spouse or derived originally from such compensation or from separate property of the surviving spouse.