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...Failure to deduct depreciation reserves in arriving at rate base values has permitted the Bell System to earn a return on amounts far in excess of the investment made by the owners." Rates should be based on the "prudent investment" theory espoused by Franklin Roosevelt...

Author: /time Magazine | Title: Business: Faults Found | 4/11/1938 | See Source »

Violation of any "conditions" is sufficient cause for discharge and entitles the company to deduct $15 of pay as a forfeit, the money to go to the employes welfare fund. Furthermore, each employe must be fingerprinted...

Author: /time Magazine | Title: National Affairs: Douglas Plan | 11/8/1937 | See Source »

...Next morning he was in Hyde Park to inspect a new firebreak in his woods, letting newshawks know that his 560-acre tract adjoining his mother's estate is not a gentleman farmer's operation run at a loss which he can deduct on his income tax return (as suggested by his district's Republican Congressman Hamilton Fish), but a timber operation (cordwood, fence posts, Christmas trees) on which he should realize a small profit. With him on this weekend was Author Emil Ludwig, biographer of the great, whose next subject is Franklin Roosevelt...

Author: /time Magazine | Title: THE PRESIDENCY: Plague, Dunces, Du Ponts | 7/12/1937 | See Source »

Simon's Tax was announced to run retroactively from April 1, 1937 for five years. After taking $10,000 as its profit base, it provides generous exemptions in the brackets up to $60,000. Taxpayers with incomes up to that figure can deduct, in addition to their initial $10,000 exemption, one-fifth of the difference between their profits for the year...

Author: /time Magazine | Title: Foreign News: Simple Simon's Tax | 6/28/1937 | See Source »

Example: Jones, Ltd. earn $20,000. One-fifth of the difference between that sum and $60,000 is $8,000. So from their $20,000 income, Jones, Ltd. deduct $10,000 plus $8,000 and pay Simple Simon's Super Tax of 5% on $2,000 of profits, over and above their normal...

Author: /time Magazine | Title: Foreign News: Simple Simon's Tax | 6/28/1937 | See Source »

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