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 |
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Page 4
... similar materials fall within the purview of the grassroots section of the Internal Revenue Code , or in the case of tax - exempt organizations , denied that the total costs of these and similar materials are substan- tial and ...
... similar materials fall within the purview of the grassroots section of the Internal Revenue Code , or in the case of tax - exempt organizations , denied that the total costs of these and similar materials are substan- tial and ...
Page 6
... similar procedure " ; ( 3 ) Similarly , all expenditures for political campaign purposes are nondeductible ; and ( 4 ) Expenditures for carrying on propaganda , including advertis- ing , relating to any of the foregoing nondeductible ...
... similar procedure " ; ( 3 ) Similarly , all expenditures for political campaign purposes are nondeductible ; and ( 4 ) Expenditures for carrying on propaganda , including advertis- ing , relating to any of the foregoing nondeductible ...
Page 11
... similar activities is required to do under the provisions of the Internal Revenue Code . Nondeductibility appears to us to express a determination by Congress that since purchased publicity can influence the fate of legislation which ...
... similar activities is required to do under the provisions of the Internal Revenue Code . Nondeductibility appears to us to express a determination by Congress that since purchased publicity can influence the fate of legislation which ...
Page 12
... Similar treatment was accorded Mr. Richard Lahn , a member of the Sierra Club , who argued against the deductibility of a Washing- ton Gas Light ad . A more comprehensive and seminal inquiry into grassroots advertis- ing was conducted ...
... Similar treatment was accorded Mr. Richard Lahn , a member of the Sierra Club , who argued against the deductibility of a Washing- ton Gas Light ad . A more comprehensive and seminal inquiry into grassroots advertis- ing was conducted ...
Page 13
... similar shortcomings of both the IRS and the FPC , Senator Stevenson decided to request an independent evaluation of the performance of each agency . Literally years passed before there was any public announcement of the GAO ...
... similar shortcomings of both the IRS and the FPC , Senator Stevenson decided to request an independent evaluation of the performance of each agency . Literally years passed before there was any public announcement of the GAO ...
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Common terms and phrases
Abbott Abbott Laboratories amendment American amount asked attempt to influence audit Bellotti bill business expense campaigns claims CLARENCE BROWN coal Committee communications Congress Congressional consumer corporate cost Court doctor dollars DRINAN dues earnings Electric employees energy example Exhibit expenditures FANT Federal funds GARRY BROWN grassroots advertising grassroots lobbying groups hospital income tax increased industry Internal Revenue Code Internal Revenue Service involved issues legislative matters letter LEVITAS liability lobbying activities lobbying expenses malpractice medical malpractice million Mobil National natural gas nondeductible nuclear power oil companies organizations percent political problem product liability proposed question questionnaire referendum regulations representational activities Revenue Ruling ROSENTHAL SCHMERTZ Section 162 Senator Service Sethi shareholders SHULMAN specific Steel Subcommittee tax deduction tax return taxpayers tion trade associations utility Washington WNBC-TV
Popular passages
Page 986 - ... 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 986 - 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 979 - 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 988 - An Act to supplement existing laws against unlawful restraints and monopolies, and for other purposes...
Page 980 - 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...