Federal Excise Tax Structure: Hearings, Eighty-eighth Congress, 2d Session, Volúmenes2-3U.S. Government Printing Office, 1964 |
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Términos y frases comunes
added tax administrative amount Association basis capital CHAIRMAN collected committee compliance cost consumer consumption corporate tax corporation income tax cosmetics CURTIS economic effect elimination exemption exports factor Federal excise taxes Federal Government Federal retail excise Federal tax finance fiscal GOLDFINGER growth handbags hearings important imposed increase Indian indirect taxes industry Internal Revenue Code Internal Revenue Service investment jewelry June 15 labor levied luggage and leather luxury manufacturers excise tax ment merchandise million nontaxable percent present problems Professor Due Professor MUSGRAVE Professor SOMERS profits purchases question reason record refund regressive regressive tax repeal result retail excise tax Revenue Act revenue agent sales tax SCHNEEBELI selective excises shampoo shifted sold statement substitute sumer tax rates tax reduction tax system taxable article taxpayer Thank tion toilet preparations Treasury uniform excise tax United value added value-added tax WILBUR D
Pasajes populares
Página 149 - The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Página 243 - On this question the yeas and nays have been ordered, and the clerk will call the roll.
Página 243 - ... the question is on agreeing to the amendment of the Senator from Missouri. Mr. WILLIAMS. Mr. President, I move that the amendment be laid on the table. Mr. EAGLETON. I ask for the yeas and nays.
Página 212 - Manufacturing, production, and extraction. For purposes of the credit allowed by section 38, the terms "manufacturing", "production", and "extraction" include the construction, reconstruction, or making of property out of scrap, salvage, or junk material, as well as from new or raw material, by processing, manipulating, refining, or changing the form of an article, or by combining or assembling two or more articles, and include the cultivation of the soil, the raising of livestock, and the mining...
Página 374 - The objective of the credit is to reduce the net cost of acquiring new equipment; this will have the effect of increasing the earnings of new facilities over their productive lives and increasing the profitability of productive investment. It is your committee's intent that the financial assistance represented by the credit should itself be used for new investment, thereby further advancing the economy.
Página 257 - There is hereby imposed upon the following articles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof) sold by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so sold: (1) Articles taxable at 10 percent, except that on and after October 1, 1972, the rate shall be 5 percent — Automobile truck chassis.
Página 444 - ... such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such...
Página 444 - February 10, 1973, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund.
Página 149 - The uncertainty of taxation encourages the insolence and favors the corruption of an order of men who are naturally unpopular, even where they are neither insolent nor corrupt. The certainty of what each individual ought to pay is, in taxation, a matter of so great importance, that a very considerable degree of inequality, it appears, I believe, from the experience of all nations, is not near so great an evil as a very small degree of uncertainty.
Página 264 - Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof...