| United States. Congress. Senate. Committee on Finance - 1946 - 46 pages
...Chairman, the letter of the Secretary of the Treasury declares it is the view of this Department that the benefits under both the Railroad Retirement Act and the Social Security Act should, be recognized as income and their tax status governed by the generally applicable revenue laws.... | |
| United States. Congress. Senate. Committee on Finance - Civil service - 1946 - 50 pages
...Chairman, the letter of the Secretary of the Treasury declares it is the view of this Department that the benefits under both the Railroad Retirement Act and the Social Security Act should be recognized as income and their tax status governed by the generally applicable revenue laws.... | |
| United States. Congress. Senate. Labor and Public Welfare - 1951 - 668 pages
...of the systems as against the other, and I will have to explain at length why that is so. The basic benefits under both the Railroad Retirement Act and the Social Security Act are the retirement annuities. In undertaking to make any comparison between them of these basic benefits,... | |
| United States. Congress. Senate. Committee on Labor and Public Welfare - 1954 - 196 pages
...and Public Welfare, United States Senate, Washmyton, DC against the payment of dual benefits under the Railroad Retirement Act and the Social Security Act on the basis of the untaxed service before 1937. This paragraph provides that if an individual's annuity is based to any... | |
| United States. Congress. Senate. Committee on Labor and Public Welfare - 1954 - 1734 pages
...Railroad Retirement Act of 1937, as amended, which provides against the payment of dual benefits under the Railroad Retirement Act and the Social Security Act on the basis of the untaxed service before 1937. This paragraph provides that if an individual's annuity Is based to any... | |
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