Taxation of Governmental Securities and Salaries: Hearings Before the Special Committee on Taxation of Governmental Securities and Salaries, United States Senate, Seventy-sixth Congress, First Session, Pursuant to S. Res. 303 (75th Congress) a Resolution Establishing a Special Committee on the Taxation of Governmental Securities and Salaries, Volumes 1-3Considers legislation to submit state and local bonds and salaries to Federal taxation, and Government securities and salaries to state taxation. |
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agencies amount Attorney bond interest bonds issued borrowing burden Capital stock CHAIRMAN committee Congress constitutional amendment corporations debt decision Department of Justice doctrine effect Erie Railroad Co estimate exemption Federal bonds Federal Government Federal income tax Federal interest Federal securities Federal tax Federal taxation Finance funds further Resolved Gerhardt Government to tax Hanes held Helvering income-tax individuals interest rate investment investors June June 15 legislation levy ment MORRIS municipal bonds municipal employees municipal securities National net income obligations opinion outstanding percent Pollock port authority power to tax proposed question received reciprocal taxation Reconstruction Finance Corporation refunding resolution retroactive Senator sixteenth amendment source derived statement supra Supreme Court tax immunity tax income tax the income tax-exempt securities taxable taxation of Federal taxes on incomes taxing power taxpayers tion Treasury Department United United States Senators WENCHEL Whereas yield basis York