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

Front Cover
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents


Other editions - View all

Common terms and phrases

Popular passages

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 747 - ... (b) To the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower, curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy...
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.

Bibliographic information