1981-82 Miscellaneous Tax Bills, X: Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-seventh Congress, First Session, on S. 425, S. 608, S. 1348, S. 1479, S. 1580, and S. 1656, October 16, 1981U.S. Government Printing Office, 1982 - 510 pages |
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additional adoption benefits adoption expenses adoptive parents allow amendment amount arbitrage bill bond issue bond proceeds Bond Tax Act borrower Chairman child Committee Congress costs debt service effective eligible employees exempt Federal Government fees foster care funds HELMBRECHT Hewitt Associates home improvement homebuyers Housing Agency housing bonds housing cooperatives Housing Finance Agency increase individuals interest rate Internal Revenue Code issuance issuer itemized deduction legislation limit low and moderate low income ment million Minnesota mobile home moderate income mortgage bond program mortgage loans mortgage revenue bonds Mortgage Subsidy Bond mortgagors multifamily municipal National nonmortgage investments OCTOBER 16 Oregon payments percent permit prepayments problems proposed purchase price qualified mortgage regulations rental housing residence restrictions Sasser Section 103A Senator DURENBERGER Senator PACKWOOD single family statement SUBCOMMITTEE ON TAXATION Subsidy Bond Tax tax expenditures tax-exempt taxable TAXATION AND DEBT taxpayer term tion Treasury units veterans
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Page 222 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought.
Page 58 - For purposes of paragraph (l)(B)(i), the term "nonrecurring adoption expenses" means reasonable and necessary adoption fees, court costs, attorney fees, and other expenses which are directly related to the legal adoption of a child with special needs and which are not incurred in violation of State or Federal law.
Page 373 - veteran" means a person who served in the active military, naval, or air service, and who was discharged or released therefrom under conditions other than dishonorable.
Page 183 - For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes.
Page 222 - Sections 6212(a) and (c), 6213(a), and 7426(a) and (b)(l), no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
Page 219 - Amendment has been characterized as a 'truism,' stating merely that 'all is retained which has not been surrendered," United States v. Darby, 312 US 100, 124 (1941), it is not without significance. The Amendment expressly declares the constitutional policy that Congress may not exercise power in a fashion that impairs the States' integrity or their ability to function effectively in a federal system.
Page 125 - Dominica, Dominican Republic, Ecuador, El Salvador, Grenada, Guatemala, Guyana, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, St.
Page 220 - States' abilities to structure employer-employee relationships in such areas as fire prevention, police protection, sanitation, public health, and parks and recreation.
Page 55 - Indicate the types of mortgages; for example, first or second mortgages and whether such mortgages are to be insured by the Federal Housing Administration or guaranteed by the Veterans...
Page 213 - The power to tax, whether by the United States or by the States, is to be construed in the light of, and limited by, the fact, that the States, and the Union are inseparable, and that the Constitution contemplates the perpetual maintenance of each with all its constitutional powers, unembarrassed and unimpaired by any action of the other. The taxing power of the Federal Government does not therefore extend to the means or agencies through or by the employment of which the States perform their essential...