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Page 169
... Virginia ; do you know that ? Mr. BACK . Well , in Virginia , meals are subject to a four - percent rate four percent both in Maryland and Virginia , Mr. Chairman , and our proposal would increase ours to six percent on restaurant meals ...
... Virginia ; do you know that ? Mr. BACK . Well , in Virginia , meals are subject to a four - percent rate four percent both in Maryland and Virginia , Mr. Chairman , and our proposal would increase ours to six percent on restaurant meals ...
Page 170
... Virginia , and a lot of Virginians come across the river and stock up on the package goods for the week end , and I think our Virginia Alcoholic Beverage Control Board is doing a pretty sneaky thing . They are putting spotters over here ...
... Virginia , and a lot of Virginians come across the river and stock up on the package goods for the week end , and I think our Virginia Alcoholic Beverage Control Board is doing a pretty sneaky thing . They are putting spotters over here ...
Page 192
... Virginia both have 4 % . Mary- land has a State tax , and in Virginia , I think it's 3 % plus a local of 1 % . making it a total of 4 % . We stand at 5 % now , and as I see it , they're requesting it to go to 6 % . We aren't asking to ...
... Virginia both have 4 % . Mary- land has a State tax , and in Virginia , I think it's 3 % plus a local of 1 % . making it a total of 4 % . We stand at 5 % now , and as I see it , they're requesting it to go to 6 % . We aren't asking to ...
Page 198
... Virginia we didn't used to have liquor by the drink , and of course , this was an edge for Mr. Cock- rell's group , and the Restaurant's Beverage Associations group . The same way in Montgomery County . You didn't have liquor by the ...
... Virginia we didn't used to have liquor by the drink , and of course , this was an edge for Mr. Cock- rell's group , and the Restaurant's Beverage Associations group . The same way in Montgomery County . You didn't have liquor by the ...
Page 207
... Virginia , as they should do , approached me years ago on the lack of competition in the tax rate on beer in Northern Virginia , and the District of Columbia . VIRGINIA AND MARYLAND The State of Virginia has its $ 6 a barrel tax on beer ...
... Virginia , as they should do , approached me years ago on the lack of competition in the tax rate on beer in Northern Virginia , and the District of Columbia . VIRGINIA AND MARYLAND The State of Virginia has its $ 6 a barrel tax on beer ...
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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.