Hearings, Reports and Prints of the Senate Committee on FinanceU.S. Government Printing Office, 1976 |
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Page 55
... corporate or business entity resulting from such reorganization shall be treated as the operator to whom this section applies . " ( B ) If an operator ceases to exist by reason of a 21 liquidation into a parent corporation , the parent ...
... corporate or business entity resulting from such reorganization shall be treated as the operator to whom this section applies . " ( B ) If an operator ceases to exist by reason of a 21 liquidation into a parent corporation , the parent ...
Page 24
... corporate discount obligations issued for 1 year or less ; and interest paid on open accounts , notes , and mortgages . To lessen the burden on payors , the plan required withholding even where the receipient was not taxable on the item ...
... corporate discount obligations issued for 1 year or less ; and interest paid on open accounts , notes , and mortgages . To lessen the burden on payors , the plan required withholding even where the receipient was not taxable on the item ...
Page 62
... corporate securities ) and 1,381,062 sep- arate serial maturities of municipal issues outstanding ( there were only 64,486 different corporate issues outstanding ) . In recent years , the volume of new issues in the municipal securities ...
... corporate securities ) and 1,381,062 sep- arate serial maturities of municipal issues outstanding ( there were only 64,486 different corporate issues outstanding ) . In recent years , the volume of new issues in the municipal securities ...
Page 98
... corporate yields is about 71 percent . If the interest on mu- nicipal bonds becomes federally taxable , yields on municipals would be equal to corporate bond yields . Thus , an increase of about 40 percent would be re- quired for ...
... corporate yields is about 71 percent . If the interest on mu- nicipal bonds becomes federally taxable , yields on municipals would be equal to corporate bond yields . Thus , an increase of about 40 percent would be re- quired for ...
Page 99
... corporate yields is substantially lower than the ratios shown on Table 1. Therefore , the cost to state and local bor- rowers of eliminating tax - exemption would be relatively more in the short- and intermediate - term issues than is ...
... corporate yields is substantially lower than the ratios shown on Table 1. Therefore , the cost to state and local bor- rowers of eliminating tax - exemption would be relatively more in the short- and intermediate - term issues than is ...
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additional amended amount assets automatic data processing average banks bill billion black lung bond market capital formation Chairman claims coal Committee companies Congress corporate cost debt deduction depreciation dividends and interest dollars economic effect employees equity estimates extended benefits filed financing fixed investment fund growth impact increase individual industry inflation interest and dividends interest rates Internal Revenue Internal Revenue Code Internal Revenue Service investment tax credit investors issue KILCULLEN Labor legislation loan ment miner minimum tax municipal bonds mutual fund obligations operator paid payments payors percent period pneumoconiosis pollution control problems productivity proposal ratio reduce refund savings Secretary DUNLOP sector Senator CURTIS Senator HASKELL subject to withholding subsidy tax rate tax-exempt tax-exempt bonds taxable bond option taxable municipal taxation taxpayers tion Treasury unem unemployment compensation utilities weeks workers
Popular passages
Page 99 - Tell me not, in mournful numbers, Life is but an empty dream! — For the soul is dead that slumbers, And things are not what they seem. Life is real! Life is earnest! And the grave is not its goal; Dust thou art, to dust returnest, Was not spoken of the soul.
Page 9 - Subcommittee on Commerce, Consumer and Monetary Affairs of the House Committee on Government Operations...
Page 109 - The Secretary of the Treasury, prior to audit or settlement by the General Accounting Office, shall make payment to the State in accordance with such certification, by transfers from the extended unemployment compensation account to the account of such State in the Unemployment Trust Fund.
Page 99 - The analysis of chapter 207 of title 18, United States Code, is amended by striking out the last item and inserting in lieu thereof the following : "3146.
Page 38 - ... issue) on all marketable interest-bearing obligations of the United States then forming a part of the public debt which are not due or callable until after the expiration of 4 years from the end of such calendar month...
Page 131 - institution of higher education" means an educational institution in any State which (1) admits as regular students only persons having a certificate of graduation from a school providing secondary education, or the recognized equivalent of such a certificate, (2) is legally authorized within such State to provide a program of education beyond secondary education...
Page 131 - ... substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two successive sport seasons (or similar periods...
Page 40 - Currently marking its 31st year of service, NSBA is a federation of State school boards associations, with direct local school board affiliates, constituted to strengthen local lay control of education and to work for the improvement of education. Most of these school board members, like yourselves, are elected public officials.