Bridging the Tax Gap: Hearing Before the Committee on Finance, United States Senate, One Hundred Eighth Congress, Second Session, July 21, 2004U.S. Government Printing Office, 2004 - 380 pages |
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abusive schemes abusive tax avoidance abusive tax schemes abusive tax shelters abusive transactions additional agencies assessments assets audit bank benefits business method patents CHAIRMAN Circular 230 Commissioner EVERSON Committee CONGRESS THE LIBRARY coordination corporate Correspondence Address data sharing database disclosure dividend strip efforts employees enforcement Enron entities FBAR federal filed Franchise Tax Board funds Government Accountability Office identify immigration income tax increase individual initiatives Internal Revenue Service investigations investment investor IRS's issues LMSB Median million noncompliance nonprobability sample Office offshore schemes original AGI OVCI applicants OVCI program Patent Application Publication payments penalties percent portfolio present invention promoters Provisional application Publication Classification reporting Research SB/SE scams Senator BAUCUS sponsor Steve Westly strategies tax administration tax avoidance transactions tax compliance tax gap tax laws tax returns Treasury U.S. CL U.S. Senate USPTO voluntary compliance
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Page 173 - Whoever invents or discovers any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement thereof, may obtain a patent therefor, subject to the conditions and requirements of this title.
Page 194 - ... (2) cause or induce any person to— (A) withhold testimony, or withhold a record, document, or other object, from an official proceeding; (B) alter, destroy, mutilate, or conceal an object with intent to impair the object's integrity or availability for use in an official proceeding...
Page 130 - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor and to every other person.
Page 357 - IRS found a clear connection between the complexity of the Internal Revenue Code and the difficulty of tax law administration and taxpayer frustration.
Page 37 - ... hindsight" from appellant's disclosure. The teachings of the prior art cited and relied on in combination are convincing that appellant's claimed invention would have been obvious to a person of ordinary skill in the art at the time the invention was made.
Page 2 - Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes.
Page 37 - Constitution which provides that "Congress shall have the Power ... To promote the Progress of Science and useful Arts, by securing for limited Times to Authors and Inventors the exclusive Right to their respective Writings and Discoveries.
Page 75 - Results from nonprobability samples cannot be used to make inferences about a population because in a nonprobability sample, some elements of the population being studied have no chance or an unknown chance of being selected as part of the sample.
Page 37 - Congress is given power to promote the progress of science and the useful arts by securing for limited times to inventors the exclusive rights to their respective discoveries.
Page 38 - In the language of the statute, any person who "invents or discovers any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement thereof, may obtain a patent," subject to the conditions and requirements of the law.