Revenue act of 1932--Supplement no.2. Rubber import tax. : Hearings before the Committee on Finance, United States Senate, seventy-second Congress, first session on H.R. 10236 an act to provide revenue, equalize taxation and for other purposes, May 9,10, and 11, 1932.

Mode of access: Internet.

Revenue act of 1932--Supplement no. 3. Income tax exemption of mutual insurance companies. : Hearings before the Committee on Finance, United States Senate, seventy-second Congress, first session on H.R. 10236 an act to provide revenue, equalize taxation and for other purposes, May 20, 1932.

Mode of access: Internet.

The breakdown of IRS tax enforcement regarding multinational corporations : revenue losses, excessive litigation, and unfair burdens for U.S. producers : hearing before the Committee on Governmental Affairs, United States Senate, One Hundred Third Congress, first session, March 25, 1993.

Shipping list no.: 93-0404-P.

Regulations 49 (revised) relating to the collection of tax on transportation and other facilities : title V, sections 500, 501, and 502 of the Revenue act of 1918 /

Includes index.

A letter ... to the U.S. revenue commission, opposing a tax on leaf tobacco (and recommending certain modifications of the present laws) ...

Signed: F.J. Bradford, Pres't. National tobacco convention.

The United States tax law as amended : an act to provide internal revenue to support the government and pay interest on the public debt.

Caption title.

Revenue loss from evasion under present operation of the Oregon truck-mile tax; final report,

Mode of access: Internet.

Tax havens and their use by United States taxpayers : an overview : a report to the Commissioner of Internal Revenue, the Assistant Attorney General (Tax Division) and the Assistant Secretary of the Treasury (Tax Policy) /

Mode of access: Internet.

Liquor tax administration act; taxes on wines : hearings before a subcommittee of the Committee on Finance, United States Senate, Seventy-fourth Congress, second session, on H.R. 191, relating to taxes on wines, and H.R. 9185, an act to insure the collection of the revenue on intoxicating liquor, to provide for the more efficient and economical administration and enforcement of the laws relating to the taxation of intoxicating liquor, and for other purposes.

William H. King, chairman of subcommittee.

Revenue Act of 1963 : hearings before the Committee on Finance, United States Senate, Eighty-eighth Congress, first session, on H.R. 8363, an act to amend the Internal Revenue Code of 1954 to reduce individual and corporate income taxes to make certain structural changes with respect to the income tax, and for other purposes.

Hearings held Oct. 15, 1963 - Dec. 10, 1963.

Oversight of IRS and Justice Department prosecution of several tax cases : hearings before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-ninth Congress, second session.

Item 1038-A, 1038-B (microfiche).

Regulations no. 7 (a revision of internal revenue Regulations no. 28) relative to the production, fortification, tax payment, etc., of wine and the production of grape brandy for fortification.

Mode of access: Internet.

The Federal income tax : a guide to the income tax provisions of the Internal revenue code, the income tax regulations, and the more important court decisions /

Kept up to date by annual cumulative supplements with title: The federal income tax, a guide to the law.

Federal tax deductibility for local taxes and its effect on local revenue policies

This dissertation analyzes whether and how changes in federal tax policy affect local tax policies, specifically, the elimination of the federal deductibility of state and local taxes for individual taxpayers by the Tax Reform Act of 1986 (TRA86) in 59 California cities. Two methods are used in the study: a survey of local revenue officials and a time event time-series/cross sectional sales tax reliance study.^ The reliance study uses a covariance model to pool cross-section and time-series observations. The results of the reliance study indicate a statistically significant overall decline in sales tax reliance after 1986. The results of the survey indicate that local policy makers generally do not believe that federal deductibility is an important factor when considering raising local sales taxes. Further analysis shows that local revenue officials claiming federal deductibility is not an important factor are associated mostly with cities that registered no significant decline in sales tax reliance after 1986. Similarly, local revenue officials claiming federal deductibility is an important factor when considering local tax policy are associated mostly with cities that suffered a significant decline in sales tax reliance after 1986.^ Of that group, further analysis shows that the declines in sales tax reliance are associated mostly with cities located in the southwestern part of the state. When compared to other cities in the state, an analysis of variance reveals that there are a series of statistically significant factors associated with southwestern cities which may contribute to the decline in sales tax reliance following the enactment of the Tax Reform Act of 1986. ^

Predicting success or failure of tax -base revenue sharing attempts: A comparative analysis

To promote regional or mutual improvement, numerous interjurisdictional efforts to share tax bases have been attempted. Most of these efforts fail to be consummated. Motivations to share revenues include: narrowing fiscal disparities, enhancing regional cooperation and economic development, rationalizing land-use, and minimizing revenue losses caused by competition to attract and keep businesses. Various researchers have developed theories to aid understanding of why interjurisdictional cooperation efforts succeed or fail. Walter Rosenbaum and Gladys Kammerer studied two contemporaneous Florida local-government consolidation attempts. Boyd Messinger subsequently tested their Theory of Successful Consolidation on nine consolidation attempts. Paul Peterson's dual theories on Modern Federalism posit that all governmental levels attempt to further economic development and that politicians act in ways that either further their futures or cement job security. Actions related to the latter theory often interfere with the former. Samuel Nunn and Mark Rosentraub sought to learn how interjurisdictional cooperation evolves. Through multiple case studies they developed a model framing interjurisdictional cooperation in four dimensions. ^ This dissertation investigates the ability of the above theories to help predict success or failure of regional tax-base revenue sharing attempts. A research plan was formed that used five sequenced steps to gather data, analyze it, and conclude if hypotheses concerning the application of these theories were valid. The primary analytical tools were: multiple case studies, cross-case analysis, and pattern matching. Data was gathered from historical records, questionnaires, and interviews. ^ The results of this research indicate that Rosenbaum-Kammerer theory can be a predictor of success or failure in implementing tax-base revenue sharing if it is amended as suggested by Messinger and further modified by a recommendation in this dissertation. Peterson's Functional and Legislative theories considered together were able to predict revenue sharing proposal outcomes. Many of the indicators of interjurisdictional cooperation forwarded in the Nunn-Rosentraub model appeared in the cases studied, but the model was not a reliable forecasting instrument. ^