Hearings, Reports and Prints of the House Committee on the District of ColumbiaU.S. Government Printing Office |
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Page 193
... Maryland . Take within the last year in Roslyn , alone . A lot of high - type restau- rants have been opened in that ... Maryland and Virginia it's $ 1.60 . Virginia operates under the Federal law , and the State of Maryland has seen fit ...
... Maryland . Take within the last year in Roslyn , alone . A lot of high - type restau- rants have been opened in that ... Maryland and Virginia it's $ 1.60 . Virginia operates under the Federal law , and the State of Maryland has seen fit ...
Page 195
... Maryland . Mr. COCKRELL . Yes . It would be 4 % in Maryland and 6 % here . Mr. GUDE . Has there ever been this much of a discrepancy between the jurisdictions ? Mr. COCKRELL . No. The most is the present , which is 1 % . I beg your ...
... Maryland . Mr. COCKRELL . Yes . It would be 4 % in Maryland and 6 % here . Mr. GUDE . Has there ever been this much of a discrepancy between the jurisdictions ? Mr. COCKRELL . No. The most is the present , which is 1 % . I beg your ...
Page 207
... MARYLAND The State of Virginia has its $ 6 a barrel tax on beer , and the District of Columbia has a $ 2.25 tax . Now , in your statement , you pointed out how unreasonable this 6 % sales tax would be , with the 4 % sales tax in ...
... MARYLAND The State of Virginia has its $ 6 a barrel tax on beer , and the District of Columbia has a $ 2.25 tax . Now , in your statement , you pointed out how unreasonable this 6 % sales tax would be , with the 4 % sales tax in ...
Page 209
... Maryland and Virginia have lower tax rates than the District on alcoholic beverages . The Maryland rate is 4 % , and the Virginia rate is 3 % at the State level , plus 1 % at the local level . The District rate is 5 % . Now , as I have ...
... Maryland and Virginia have lower tax rates than the District on alcoholic beverages . The Maryland rate is 4 % , and the Virginia rate is 3 % at the State level , plus 1 % at the local level . The District rate is 5 % . Now , as I have ...
Page 215
... Maryland - and let's look at the Maryland figures . Between 1966 and 1968 , these were the figures , and there was a 17 % increase between 1966 and 1968. In 1966 , Maryland liquor sales were 6,509,000 gallons . In 1967 , it went to ...
... Maryland - and let's look at the Maryland figures . Between 1966 and 1968 , these were the figures , and there was a 17 % increase between 1966 and 1968. In 1966 , Maryland liquor sales were 6,509,000 gallons . In 1967 , it went to ...
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Common terms and phrases
ABERNETHY additional amended amount Arlington County Association authorized bill Board BROYHILL budget CABELL Chairman Chief WILSON Commissioner Committee commuter tax Congress cost Council D.C. Code decedent District Government District of Columbia earned effective date employees estate tax exemption expenditures Fairfax Fairfax City Fairfax County FAUNTROY Federal income tax Federal payment Firemen's Salary Act funds HUNGATE imposed increase jurisdictions legislation liability licensed longevity Loudoun County Maryland Maryland and Virginia MCMILLAN ment metropolitan area MIKVA million Montgomery County nonresidents Office operating percent person personnel police and fire policemen and firemen Prince George's County problems professional corporation professional services property tax proposed Public Schools reciprocal income tax request residents retirement salary class sales tax schedule school system SCOTT service step shareholder statement tax rate taxable income taxpayer teachers tion Washington WATT
Popular passages
Page 23 - Except as provided In 276 — (a) Genera] Rule. The amount of Income taxes Imposed by this title shall be assessed within three years after the return was filed, and no proceeding In court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Page 24 - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.
Page 35 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 488 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 34 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 490 - ... the right either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Page 20 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Page 24 - Where before the expiration of the time prescribed in subsection fai for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Page 28 - Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or In connection with any matter arising under, the Internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
Page 25 - Secretary of his earnings (or wages) for such taxable year. Such report shall be made on or before the fifteenth day of the fourth month following the close of such year, and shall contain such information and be made in such manner as the Secretary may by regulations prescribe.