Tax Treatment of Single Persons and Married Persons where Both Spouses are Working: Hearings, Ninety-second Congress, Second Session ... April 10 and May 1, 1972, Volumes 19-54U.S. Government Printing Office, 1972 - 255 pages |
Other editions - View all
Common terms and phrases
allowed amended benefits bill Chairman COHEN Committee community property CONGRESS THE LIBRARY cost D.C. DEAR discrimination divorce earned income equal equity expenses Federal income tax filing a joint filing joint returns filing jointly filing separate returns head of household higher tax House of Representatives House Office Building husband and wife income splitting inequity Internal Revenue Code Internal Revenue Service itemized deductions legislation letter dated April LIBRARY OF CONGRESS living Longworth House Office marriage penalty married couples filing married persons married working couples Means million paid payers persons and married rate schedule REPRESENTATIVE IN CONGRESS RESS Senator single individuals single persons single tax single taxpayers spouse standard deduction statement tax burden tax laws tax rates Tax Reform Act tax structure tax table tax treatment taxable income taxation Thank tion treatment of single U.S. House unfair unmarried individuals Vivien Kellems Washington widows WILBUR D WILBUR MILLS women
Popular passages
Page 5 - No State shall make or enforce any law which shall abridge the privilege or immunities of citizens of the United States; nor shall any State deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws.
Page 245 - To lay with one hand the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation.
Page 46 - An individual who is legally separated from his spouse under a decree of divorce or of separate maintenance...
Page 152 - This paragraph shall apply to taxable years ending after the date of the enactment of this title.
Page 3 - I would like to say that there has been a great deal of...
Page 78 - Based on the fundamental mathematical principle that things equals to the same thing must be equal to each other, the result should then be that Case 1 equals Case 2, or, in other words, that the tax on a single person earning $20,000 equals the tax on two single persons each earning $10,000.
Page 245 - This power can as readily be employed against one class of individuals and in favor of another, so as to ruin the one class and give unlimited wealth and prosperity to the other, if there is no implied limitation of the uses for which the power may be exercised.
Page 9 - All that is necessary for the triumph of evil is that good men do nothing.
Page 46 - ... (d) Definitions and special rules. For purposes of this section — "(1) Married couple must file joint return. Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit...
Page 103 - The moment you abandon the cardinal principle of exacting from all individuals the same proportion of their income or their property, you are at sea without rudder or compass and there is no amount of injustice or folly you may not commit.