Legislative History of United States Tax Conventions

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U.S. Government Printing Office, 1962 - Počet stran: 4704

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Senate Committee Report 113
113
Senate Floor Debate and Action 123
123
Austria 151
151
Presidential Message of Transmittal to Senate 155
155
Statement of Page
161
Senate Committee Hearings 163
163
July 1 1957
169
Senate Committee Report 193
193
Israel
198
Senate Floor Debate and Action 203
203
Presidential Proclamation including Official Text of Convention 209
209
062vol 1 11 153
217
Belgium 239
239
Senate Committee Hearings on Basic and Supplementary Con
261
Presidential Proclamation including Official Text of Basic
275
Senate Committee Hearings 325
325
Carroll Mitchell B special counsel National Foreign Trade Council
364
Frear Hon J Allen Jr United States Senator from the State of Delaware
371
Senate Committee Report 385
385
Senate Floor Debate and Action 393
393
Smith Dan Throop Deputy to the Secretary of the Treasury
396
Presidential Proclamation including Official Text of Supplementary
401
Canada 413
413
Senate Committee Report 425
425
Senate Floor Debate and Action_ 431
431
France convention terminated
437
Sweden
447
Senate Committee Report 453
453
Senate Floor Debate and Action 461
461
Presidential Proclamation including Official Text of Convention
471
France
498
Senate Committee Hearings 503
503
Norway
522
New Zealand
539
Bachrach Howard A attorney New York 53
542
Statements submitted for the record
549
Senate Committee Report 583
583
III
586
Ireland
587
Senate Floor Debate and Action 613
613
Presidential Proclamation including Official Text of Convention
625
Senate Committee Hearings 655
655
Presidential Proclamation including Official Text of Convention 665
665
Internal Revenue Service Technical Information Release No 283 Decem
677
Denmark 681
681
Presidential Message of Transmittal to Senate 805
805
Senate Committee Hearings none held 809
809
Senate Committee Report 811
811
Senate Floor Debate and Action_ 813
813
Presidential Proclamation including Official Text of Convention__ 817
817
First Presidential Message of Transmittal to Senate 833
833
Senate Committee Hearings none held _ _ _ 841
841
Senate Committee Report 843
843
Senate Floor Debate and Action 863
863
Second Presidential Message of Transmittal to Senate 867
867
Senate Removal of Injunction of Secrecy 873
873
Senate Committee Hearings none held 877
877
Senate Committee Report 879
879
Senate Floor Debate and Action_ 899
899
Presidential Proclamation including Official Text of Convention and Accompanying Protocol 903
903
Presidential Message of Transmittal to Senate of Supplementary Convention 935
935
Senate Committee Hearings 943
943
Belgium
1059
Presidential Message of Transmittal of Supplementary Protocol 1131
1131
Senate Committee Report___ 1137
1137
Senate Floor Debate and Action 1149
1149
Presidential Proclamation including Official Text of Supple mentary Convention and Protocol 1155
1155
Presidential Message of Transmittal to Senate 1199
1199
Senate Committee Hearings none held _ _ 1237
1237
Senate Committee Report 1239
1239
Senate Floor Debate and Action_ 1249
1249
Presidential Proclamation including Official Text of Convention 1255
1255
Germany 1275
1275
Australia
1282
Senate Committee Report 1289
1289
Senate Floor Debate and Action_ 1295
1295
Presidential Proclamation including Official Text of Convention
1305
48
1356
Greece 1357
1357
Page
1369
Presidential Proclamation including Official Text of Convention
1389
Greece
1409
31
1423
Honduras 1437
1437
India 1503
1444
III
1448
Senate Committee Report 1457
1457
Presidential Proclamation including Official Text of Convention
1465
Honduras
1489
Austria
1497

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Strana 529 - It would not be contended that it extends so far as to authorize what the Constitution forbids, or a change in the character of the government or in that of one of the States, or a cession of any portion of the territory of the latter, without its consent.
Strana 390 - Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. The PRESIDING OFFICER. Without objection, it is so ordered.
Strana 527 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Strana 417 - ... not engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income...
Strana 100 - Chairman, if you have any questions I will be glad to try to answer them, or Mr.
Strana 539 - Our constitution declares a treaty to be the law of the land. It is, consequently, to be regarded in courts of justice as equivalent to an act of the legislature, whenever it operates of itself without the aid of any legislative provision. But when the terms of the stipulation import a contract, when either of the parties engages to perform a particular act, the treaty addresses itself to the political, not the judicial department; and the legislature must execute the contract before it can become...
Strana 643 - And whereas, the Senate of the United States by their resolution of March 3, 1909 (two-thirds of the Senators present concurring therein), did advise and consent to the ratification of the said treaty...
Strana 719 - State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions have accrued to one of the enterprises, but by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Strana 208 - ... if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions...
Strana 783 - ... basis upon which such taxes are imposed all items of income taxable under the revenue laws of the United States of America as though this Convention had not come into effect.

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