IRS Administration of Tax Laws Relating to Lobbying: Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-fifth Congress, Second Session...U.S. Government Printing Office, 1978 - Corporations |
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Common terms and phrases
action activities advertising allowed amendment American amount appear asked association attempt audit believe bill BRowN called campaign clearly Code committee communications companies concerned Congress considered consumers contributions corporate costs Court deal decision deductible determine direct discussed DRINAN efforts Electric employees energy example Exhibit expenditures expenses extent fact Federal going grassroots lobbying groups hearings important income individual industry influence initiative interest Internal Revenue Internal Revenue Code involved issue legislative matters letter LEVITAs limited million Mobil nature nondeductible noted opinion organizations political position present problems proposed question reason record reference regulations response RoseNTHAL rules SchMERTz Section 162 Senator Service shareholders similar specific spent statement Subcommittee suggested tax deductions taxpayers tion trade association utility views York
Popular passages
Page 982 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Page 982 - Trade or business expenses — (a) in general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including — (1) A reasonable allowance for salaries or other compensation for personal services actually rendered...
Page 44 - States, or a political subdivision of any of the foregoing with respect to legislation or proposed legislation of direct interest to the taxpayer, or (B) In direct connection with communication of information between the taxpayer and an organization of which he Is a member with respect to legislation or proposed legislation of direct interest to the taxpayer...
Page 66 - This account shall include expenditures for the purpose of influencing public opinion with respect to the election or appointment of public officials, referenda, legislation, or ordinances (either with respect to the possible adoption of new referenda, legislation or ordinances or repeal or modification of existing referenda, legislation or ordinances) or approval, modification, or revocation of franchises; or for the purpose of influencing the decisions of public officials...
Page 369 - House resolution authorizing the investigation of "all lobbying activities intended to influence, encourage, promote or retard legislation." It did so because ". . . the power to inquire into all efforts of private individuals to influence public opinion through books and periodicals, however remote the radiations of influence which they may exert upon the ultimate legislative process, raises doubts of the constitutionality in view of the prohibitions of the First Amendment.
Page 300 - Amendment; it presupposes that right conclusions are more likely to be gathered out of a multitude of tongues, than through any kind of authoritative selection. To many this is, and always will be, folly; but we have staked upon it our all (US v.
Page 975 - Contacts, or urges the public to contact, members of a legislative body for the purpose of proposing, supporting, or opposing legislation; or (b) Advocates the adoption or rejection of legislation.
Page 339 - A corporation is an artificial being, invisible, intangible, and existing only in contemplation of law. Being the mere creature of law, it possesses only those properties which the charter of its creation confers upon it, either expressly, or as incidental to its very existence.
Page 984 - An Act to supplement existing laws against unlawful restraints and monopolies, and for other purposes...
Page 976 - State or local sales tax" means a tax imposed by a state, a territory, a possession of the United States, or a political subdivision of any of the foregoing, or by the District of Columbia...
Bibliographic information
| Title | IRS Administration of Tax Laws Relating to Lobbying: Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-fifth Congress, Second Session... Part 1 of IRS Administration of Tax Laws Relating to Lobbying: Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-fifth Congress, Second Session, United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee |
| Author | United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee |
| Publisher | U.S. Government Printing Office, 1978 |
| Original from | the Library of Congress |
| Digitized | 2 Jan 2007 |
| Export Citation | BiBTeX EndNote RefMan |