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Taxation

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51 records in US in 1973

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Records

Bill· HRH.R. 12143 (93rd)referred

A bill to extend to all individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns, and for other purposes.

United States · United States Congress · 21 December 1973

Imposes on the taxable income of every individual, other than an estate and trust, a tax determined in accordance with the table set forth in the Internal Revenue Code. Allows a married individual who does not make a single return jointly with his spouse to allocate amounts received for services performed by that spouse into the account by the spouse who performed the services and not into the account by the other spouse. (Amends 26 U.S.C. 1, 2)

Bill· HRH.R. 12118 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to encourage greater conservation energy in environmental conditioning and the use of solar energy by providing an income tax deduction for expenditures made for more effective insulation, more efficient environmental conditioning equipment, and solar environmental conditioning apparatus in residential structures.

United States · United States Congress · 21 December 1973

Allows as a tax deduction from income tax, under the Internal Revenue Code, any expenditures made by a taxpayer during the taxable year for the purchase and installation, in any residential structure owned by him and expected to be occupied for at least one hundred and eighty-three days per year, of qualified insulative materials or qualified environmental conditioning equipment, including, but not limited to, solar energy environmental conditioning apparatus.

Bill· HRH.R. 12037 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 with respect to lobbying by certain types of exempt organization.

United States · United States Congress · 19 December 1973

Provides that a charitable organization shall be denied exemption from taxation under the Internal Revenue Code where amounts paid or incurred by such organization during each taxable year to influence legislation exceed specified sums of money, or where a significant portion of the activities of such organization consists of carrying on propaganda or otherwise attempting to influence legislation. Designates charitable organizations to which this Act applies, and defines the term "influencing legislation". Disallows deductions to charitable organizations where the contribution is made for the purpose of influencing legislation.

Bill· HRH.R. 12033 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to provide that in the case of certain corporations net losses from farming shall not be deductible.

United States · United States Congress · 19 December 1973

Provides, under the Internal Revenue Code, that in the case of any corporation engaged in the business of farming, the deductions attributable to such business which, but for this Act, would be allowable for the taxable year shall be allowed only to the extent of the amount of gross income derived from the business of farming for the taxable year. Provides that the above deduction shall not apply in the case of any corporation with respect to which the sum of the deductions attributable to the business of farming which, but for this Act, would be allowable for the taxable year exceeds 90 percent of the sum of all deductions which, but for this Act, would be allowable for such taxable year.

Bill· SS. 2822 (93rd)referred

A bill to encourage the preservation of open lands in or near urban areas by amending the Internal Revenue Code of 1954 to provide that real property which is farmland, woodland, or open scenic land and forms part of an estate shall be valued, for estate tax purposes, at its value as farmland, woodland, or open scenic land (rather than at its fair market value) if it continues to be used as such for at least 5 years after the date on which the estate tax return is filed.

United States · United States Congress · 18 December 1973

Provides, under the Internal Revenue Code, that real property which is farmland, woodland, or open scenic land and forms part of an estate be valued, for estate tax purposes, at its value as farmland, woodland, or open scenic land (rather than at its fair market value) if it continues to be used as such for at least 5 years after the date on which the estate tax returned is filed. (Amends 26 U.S.C. 2031)

Bill· HRH.R. 11988 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the inclusion in gross income of, and the deduction allowed for, certain moving expenses of members of the Armed Forces.

United States · United States Congress · 17 December 1973

Provides, under the Internal Revenue Code, that the requirement for including reimbursement of moving expenses in gross income shall apply to members of the Armed Forces only if such reimbursement is made directly in cash. Establishes certain special rules relating to the definition of the term moving expenses for members of the Armed Forces.

Bill· SS. 2811 (93rd)referred

State Taxation of Interstate Commerce Act

United States · United States Congress · 13 December 1973

State Taxation of Interstate Commerce Act - Title I: Taxing Power - Provides that each State shall have power to require persons subject to a uniform State and local tax to collect and remit that tax on sales made by persons within that State. Provides that no State or political subdividion of a State may impose a sales tax or a use tax, other than a uniform State and local tax described in this Act imposed and administered in accordance with the provisions of this Act, with respect to the sale within that State or political subdivision of tangible personal property by a person who-- (1) does not have a business location in that State, or (2) does not regularly make household deliveries in that State. Title II: Rules for Application of Taxes - Provides for the reduction of multiple taxation through: (1) restrictions on taxation of out-of-state sales; (2) credits for taxes paid; and (3) refunds of taxes. States that no State or political subdivision shall have power to impose a sales tax, use tax, or uniform State and local tax under which charges for transporting the tangible personal property are used in determining the tax payable with respect to the sale or use of that property if the freight charges or other charges are separately stated in writing by the seller to the purchaser, and if such charges do not exceed a reasonable charge. Enumerates the circumstances under which no seller shall be liable for the collection or payment of a sales or use tax. Title III: Definitions and Rules - Sets forth the definitions of terms used in this Act, including "sales tax," "use tax," and "destination of a sale." Title IV: Miscellaneous Provisions - Provides that no State or political subdivision may impose a sales tax, use tax, or uniform State and local tax under which a person liable for the payment or collection of that tax is liable for the payment or collection of a higher rate of tax than any other person because: (1) he is incorporated or qualified to do business in another State or political subdivision, or because he engages in any activity in another State or political subdivision; (2) he is taxable under the laws of another State or political subdivision of that State, or (3) other persons are engaged in activities in another State or political subdivision of that State which affect him. Empowers any State or political subdivision which imposes a sales tax or use tax to conduct audits of the records of any person who is liable for the payment or collection of that tax. Title V: Administrative Provisions - States that a State or political subdivision may require the filing of returns by persons liable for the payment of any sales tax or use tax imposed by that State or political subdivision. Directs the Secretary of Commerce to make available to the States a standard form for the return of the uniform State and local tax which shall be used by any State which imposes such a tax. Title VI: Remedy; Effective Date - States that any person who is liable for the payment of a tax imposed by a State or political subdivision with respect to the sale of tangible personal property within that State may bring an action in any district court of the United States for a district located within that State for a declaratory judgment with respect to whether the law under which that tax is imposed meets the requirements of this Act. Declares that is is the intention of the Congress in enacting this Act to provide a single integrated statutory framework for the State taxation of interstate commerce. Provides that if any provision of this Act, or the application thereof to any person or circumstance is held invalid under the Constitution by any court of the United States, then, if such holding is not appealed, the remainder of this Act shall cease to be effective on the day after the last date on which an appeal could have been timely filed with respect to such holding.

Bill· HRH.R. 11914 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to encourage greater conservation of energy in home heating and cooling by providing an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures.

United States · United States Congress · 12 December 1973

Provides an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures. Defines qualified insulative materials and heating equipment.

Bill· HRH.R. 11902 (93rd)referred

Homeowners Tax Relief Act

United States · United States Congress · 11 December 1973

Homeowners Tax Relief Act - Allows a homeowner to depreciate the investment in his home in the same manner as residential property held for rental purposes is depreciated under the Internal Revenue Code. Imposes a tax deduction limitation of $1,500 annually. Provides that, if the taxpayer elects to depreciate his home, his tax basis will be decreased accordingly. Provides that the taxpayer who owns shares in a cooperative housing corporation will have similar depreciation tax relief as proposed for the individual home owner. Enables the taxpayer to deduct under the Internal Revenue Code up to $1,000 for his home repairs and maintenance. Excludes from this tax deduction amounts spent for domestic servants and management of property. Changes present law giving taxpayers 65 or older alternative choices of electing non-recognition of gain in the selling of his house pursuant to the Internal Revenue Code. Raises the non-recognition limitation for the sale of a home by persons 65 and over from $20,000 to $40,000.

Bill· HRH.R. 11892 (93rd)referred

Anti-Architectural Barriers Act

United States · United States Congress · 11 December 1973

Anti-Architectural Barriers Act - Allows an income tax deduction under the Internal Revenue Code for the removal of architectural and transportational barriers, with respect to the aged and the handicapped, from trade or business facilities. (Adds 26 U.S.C. 189)

Resolution· HCONRESH.Con.Res. 395 (93rd)referred

Concurrent resolution to express the sense of the Congress that the President should evaluate the commodity requirements of the domestic economy to determine which commodities should be designated as in short supply for purposes of taxation of domestic international sales corporations.

United States · United States Congress · 10 December 1973

Expresses the sense of Congress that the President should immediately evaluate the supply of all commodities manufactured, produced, grown, or extracted in the United States to determine whether the supply of any such commodity is insufficient to meet the requirements of the domestic economy and designate any such commodity as in short supply for taxation purposes under the provisions of the Internal Revenue Code relating to Domestic International Sales Corporations.

Bill· HRH.R. 11848 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein, and for other purposes.

United States · United States Congress · 7 December 1973

States that all tax returns are confidential and private records, but that they may be opened to inspection by the following persons at such times and in such manner as the Commissioner of Internal Revenue by regulation shall prescribe: (1) the taxpayer or his attorney; (2) officers and employees of the Internal Revenue Service, the Treasury Department, and the Justice Department for tax administration and economic stabilization purposes; (3) shareholders of record owning 1 percent or more of a corporation; (4) tax officials of the States, District of Columbia, territories and possessions; (5) the Ways and Means Committee of the House, Finance Committee of the Senate, and Joint Committee on Internal Revenue and Taxation, or by other specifically authorized committees and persons; (6) the Attorney General, his assistants, and United States attorneys in the performance of official duties or for litigation; and (7) officers and employees of the executive department if necessary to enforcement of Federal statutes. Prescribes acceptable reasons for inspecting tax returns and authorizes the Internal Revenue Service to establish the manner in which they shall be inspected. Repeals the provisions of the Internal Revenue Code of 1954 that prescribed the manner in and the extent to which unemployment tax returns may be inspected by State officials, shareholders and committees of Congress. Adds State employees and shareholders to the provisions of the Internal Revenue Code prohibiting Federal employees from disclosing tax return information, and prescribing penalties for such disclosure.

Bill· SS. 2787 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to revise the tax treatment of gains and losses from the sale or exchange of capital assets.

United States · United States Congress · 6 December 1973

Provides, under the Internal Revenue Code, a graduated capital gains tax based on the holding period of assets. Increases the deduction for capital losses. Provides that if an individual's capital losses exceed capital gains, a deduction of up to $4,000 is permitted each year against ordinary income.

Bill· HRH.R. 11785 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to extend certain transitional rules for allowing a charitable contribution deduction for purposes of the estate tax in the case of bequests or transfers of certain charitable remainders.

United States · United States Congress · 5 December 1973

Extends, under the Internal Revenue Code of 1954, specified transitional rules for allowing a charitable contribution deduction for purposes of the estate tax in the case of bequests or transfers of specified charitable remainders. (Adds 26 U.S.C. 2055 (e) (3))

Bill· HRH.R. 11804 (93rd)referred

A bill to clarify the exempt status of joint activities of education organizations under the Internal Revenue Code of 1954.

United States · United States Congress · 5 December 1973

Provides, under the Internal Revenue Code, that if Cooperative Service Organizations of Operating Educational Organizations are organized and operated solely to hold, comingle, mingle, and collectively invest and reinvest in stocks and securities the moneys contributed by each of the members of such organization, and to collect income therefrom and turn over the entire amount, less expense, to such members; and are organized and controlled by one or more such members, then such organizations shall be treated as an organization organized and operated exclusively for charitable purposes.

Resolution· HRESH.Res. 739 (93rd)passed

A resolution waiving points of order against the bill (H.R. 11771) making appropriations for Foreign Assistance and related programs for the fiscal year ending June 30, 1974, and for other purposes.

United States · United States Congress · 5 December 1973

Provides that during the consideration of the bill (H. R. 11771) making appropriations for Foreign Assistance and related programs for fiscal year 1974, all points of order against said bill are hereby waived.

Resolution· HCONRESH.Con.Res. 393 (93rd)referred

Concurrent resolution to express the sense of the Congress that the President should declare petroleum, natural gas, and products derived therefrom as in short supply for purposes of taxation of domestic international sales corporations.

United States · United States Congress · 5 December 1973

Expresses the sense of the Congress that the President should declare petroleum, natural gas, and products derived therefrom as in short supply for purposes of taxation of Domestic International Sales Corporations under the Internal Revenue Code. (26 U.S.C. 993 (c) (1))

Bill· HRH.R. 11780 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to provide for a tax on every new automobile with respect to its fuel consumption rate, to provide for public disclosure of the fuel consumption rate of every automobile, to provide funding to develop more efficient automobile engines, and for other purposes.

United States · United States Congress · 4 December 1973

Imposes, under the Internal Revenue Code of 1954, a tax on every new automobile manufactured, produced, or imported based upon its fuel consumption rate. Requires the public disclosure of the fuel consumption rate of every new automobile. (Adds 26 U.S.C. 4064)

Bill· SS. 2762 (93rd)referred

A bill to deny the deduction of intangible drilling and development costs in the case of oil and gas wells located in countries restricting exports of oil and gas to the United States.

United States · United States Congress · 3 December 1973

Denies, under the Internal Revenue Code, the tax deduction of intangible drilling and development costs in the case of oil and gas wells located in countries restricting exports of oil and gas to the United States. (Amends 26 U.S.C. 263)

Bill· SS. 2761 (93rd)referred

A bill to deny a credit or deduction for taxes paid or accrued on income attributable to oil and gas wells located in countries restricting exports of oil and gas to the United States, and to treat the taxes so paid or accrued as royalty payments.

United States · United States Congress · 3 December 1973

Denies, under the Internal Revenue Code, a tax credit or deduction for taxes paid or accrued on income attributable to oil and gas wells located in countries restricting exports of oil and gas to the United States. Provides that the taxes so paid or accrued shall be treated as royalty payments. (Amends 26 U.S.C. 905)

Bill· SS. 2763 (93rd)referred

A bill to deny percentage depletion in the case of oil and gas wells located in countries restricting exports of oil and gas to the United States.

United States · United States Congress · 3 December 1973

Denies percentage depletion, under the Internal Revenue Code, to oil and gas wells located in any foreign country which is a restricted export country. Defines the term "restricted export country" to mean a foreign country the government of which is determined by the Secretary of State to be restricting for political or diplomatic reasons the export to the United States of oil or gas produced within that country. Provides that this Act shall apply with respect to gross income from oil and gas produced on or after December 3, 1973. (Amends 26 U.S.C. 613)

Bill· HRH.R. 11726 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to encourage greater conservation of energy in home heating and cooling by providing an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures.

United States · United States Congress · 30 November 1973

Provides an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures. Defines qualified insulative materials and heating equipment.

Bill· HRH.R. 11704 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses incurred by a taxpayer in making repairs and improvements to his residence, and to allow the owner of rental housing to amortize at an accelerated rate the cost of rehabilitating or restoring such housing.

United States · United States Congress · 30 November 1973

Allows a tax deduction under the Internal Revenue Code of not more than $750 for ordinary and necessary expenses paid during the taxable year for the repair or improvement of property used by the taxpayer as his principal residence. Permits any person who is the owner of rental housing and who rehabilitates or restores such housing to deduct the cost of such restoration, with respect to the amortization of the adjusted basis of such housing as so restored, based on a period of 60 months. Entitles any person who acquires rehabilitated or restored rental housing from a taxpayer who elected the amortization deduction and who did not discontinue the amortization deduction, to a deduction with respect to the adjusted basis of such facility based on the remaining amount of the 60 month period taken by the person who rehabilitated the house. Provides procedures for the election and termination of the amortization deduction and defines the terms used in this Act.

Bill· HRH.R. 11660 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to encourage greater conservation of energy in home heating and cooling by providing an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures.

United States · United States Congress · 29 November 1973

Provides an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures. Defines qualified insulative materials and heating equipment.

Bill· HJRESH.J.Res. 835 (93rd)referred

A joint resolution to enable the United States to organize and hold an international conference in the United States in fiscal year 1974 and authorize an appropriation therefor.

United States · United States Congress · 29 November 1973

Directs the Secretary of Health, Education and Welfare to take necessary steps to organize and hold an international conference on heart disease, cancer, and stroke, to be held in Washington, D.C. during the fiscal year 1974. Authorizes appropriations of up to $5,000,000 for defraying expenses incident to organizing and holding such a conference.

Bill· HRH.R. 11619 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to encourage greater conservation of energy in home heating and cooling by providing an income tax deduction for expenditures made for more effective insulation and heating equipment residential structures.

United States · United States Congress · 28 November 1973

Makes provisions under the Internal Revenue Code of 1954 for the encouragement of greater conservation of energy in home heating and cooling by providing an income tax deduction for expenditures made for more effective insulation and heating equipment in residential structures. Directs the Secretary of the Treasury to prescribe regulations to carry out this Act. (Adds 26 U.S.C. 189)

Bill· HRH.R. 11590 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses incurred by a taxpayer insulating his residence for the years 1973, 1974, and 1975 during the period of maximum fuel shortages, and to allow the owner of rental housing to amortize at an accelerated rate the cost of work and materials to insulate such housing.

United States · United States Congress · 27 November 1973

Allows, under the Internal Revenue Code of 1954, a deduction for expenses incurred by a taxpayer insulating his residence for the years 1973, 1974, and 1975 during the period of maximum fuel shortages. Allows the owner of rental housing to amortize at an accelerated rate the cost of work and materials to insulate such housing. Limits the deduction permitted under this Act to $1,000 in any taxable year. (Adds 26 U.S.C. 217).

Bill· HRH.R. 11596 (93rd)referred

Federal Tax Reform Act

United States · United States Congress · 27 November 1973

Federal Tax Reform Act - Allows deductions by individuals of amounts paid to any private nonprofit elementary or secondary school for education of their dependents. Limits the amount of such deductions to 50 percent of the dependent's tuition or $750. Allows deductions by individuals of amounts paid for higher education, not exceeding $1,500 a year. Allows deductions up to $750 for ordinary expenses of repairs to residences. Allows deductions for rehabilitation of rental housing with respect to amortization of the adjusted base of such housing as so rehabilitated or restored based on a period of 60 months. Permits persons 62 or older to receive a credit up to $450 against real property taxes or the amount of rent constituting real property taxes. States that the amount of real property taxes paid by an individual shall be reduced by the amount of any refund of such taxes. Repeals certain foreign income exemptions and additional first-year depreciation allowances for small business. Imposes a tax on the income of every person equal to 10 percent of the amount by which the sum of the items of tax preference exceeds $12,000. Redefines permissible deductions for: (1) depletion and intangible drilling and development costs of oil or gas wells; (2) charitable contributions of appreciated property; and (3) credits for foreign tax credit and investment credit. States that a bequest, legacy, devise, or transfer shall be deductible under the Federal Estate Tax only if it is to be used predominantly within the United States.

Bill· SS. 2703 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to provide for a more equitable determination of the amount of an individual taxpayer's casualty loss deduction for personal use property.

United States · United States Congress · 15 November 1973

Provides, under the Internal Revenue Code, for a $100 limit on the amount of an individual taxpayer's casualty loss deduction for personal use property. Provides an alternative computation for such loss when the repair or replacement costs exceed the fair market value of the property. (Amends 26 U.S.C. 165 (c))

Bill· HRH.R. 11494 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 to provide that section 265 of such code shall not apply with respect to certain interest paid by certain dealers in connection with the purchase of tax-exempt obligations.

United States · United States Congress · 15 November 1973

Provides under the Internal Revenue Code that in the case of a taxpayer who holds obligations the interest on which is wholly exempt from taxes primarily for sale to customers in the ordinary course of his trade or business, a deduction shall be allowed for interest paid or accrued during the taxable year on indebtedness incurred or continued to purchase or carry such obligations so held to the extent such interest exceeds the interest received or accrued during the taxable year from such obligation so held.

Bill· HRH.R. 11504 (93rd)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the inclusion in gross income of, and the deduction allowed for, certain moving expenses of members of the Armed Forces.

United States · United States Congress · 15 November 1973

Provides, under the Internal Revenue Code, that the requirement for including reimbursement of moving expenses in gross income shall apply to members of the Armed Forces only if such reimbursement is made directly in cash. Establishes certain special rules relating to the definition of the term moving expenses for members of the Armed Forces.

Bill· HRH.R. 11484 (93rd)referred

A bill to amend section 101 (1) (3) of the Tax Reform Act of 1969 in respect of the application of section 4942(d) of the Internal Revenue Code of 1954 to private foundations subject to section 101 (1) (4) of the Tax Reform Act of 1969.

United States · United States Congress · 14 November 1973

Imposes an excise tax under the Internal Revenue Code on the undistributed income of a private foundation without regard to the nature of its assests, stock, or dividends income for such stock. (Amends 26 U.SC. 4940 note).

Bill· SS. 2687 (93rd)passed

A bill to provide the authorization for fiscal year 1975 and succeeding fiscal years for the Committee for Purchase of Products and Services of the Blind and Other Severely Handicapped and for other purposes.

United States · United States Congress · 13 November 1973

Increases the authorization, for fiscal year 1974 and succeeding fiscal years, for the Committee for Purchase of Products and Services of the Blind and Other Severely Handicapped. Defines "direct labor" for purposes of the Wagner-O'Day Act relating to the handicapped, as work required for the preparation, processing, and packing of a commodity or work directly related to the performance of a service, but not supervision, administration, inspection or shipping.

Bill· HRH.R. 11360 (93rd)referred

A bill to provide the authorization for fiscal year 1974 and succeeding fiscal year for the Committee for Purchase of Products and Services of the Blind and Other Severely Handicapped.

United States · United States Congress · 8 November 1973

Increases the authorization, for fiscal year 1974 and succeeding fiscal years, for the Committee for Purchase of Products and Services of the Blind and Other Severely Handicapped. Defines "direct labor" for purposes of the Wagner O'Day Act relating to the handicapped as work required for the preparation, processing, and packing of a commodity or work directly related to the performance of a service, but not supervision administration, inspection, or shipping.

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