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Word: surtax (lookup in dictionary) (lookup stats)
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...sharp boost on income surtaxes above the $150,000 level, reaching a high of 75% on incomes over $10,000,000. (Present top surtax: 59% over $1,000,000.) Estimated yield...

Author: /time Magazine | Title: TAXATION: Hell Raiser | 8/5/1935 | See Source »

...corporation may dispose of its net profits by: 1) paying dividends; 2) building up a surplus. On the portion it distributes in dividends the Federal Government collects a stiff surtax. On the portion which it puts aside for reasonable future needs or emergencies the Government lays no tax. An obvious corporate temptation is to avoid taxation by tucking the fattest possible share of profits into surplus. Almost irresistible is this temptation if the corporation also happens to be a personal holding company...

Author: /time Magazine | Title: TAXATION: Surplus Penalties | 10/29/1934 | See Source »

...Surtaxes which begin at 4% on net income (after personal exemptions) of more than $4,000 and grade up to 59% on incomes over $1,000,000. (Old law: surtaxes began at 1% on net income exceeding $6,000 and graded up to 55% on incomes over $1,000,000.) Effect of these changes is to boost taxes on income from dividends which are exempt from the normal tax but not from surtaxes. The surtax brackets are arranged to scale up more steeply so that men with incomes between $25,000 and $1,000,000 will pay more. Increased revenue...

Author: /time Magazine | Title: TAXATION: Act of 1934 | 5/14/1934 | See Source »

...yield $55,000,000. 3) A new estate tax, cutting exemptions from $50,000 to $40,000 and boosting the scale from a top of 45% to a top of 60% (on estates over $10,000,000)-to yield $90,000,000. 4) A boost of the surtax so that it will begin at 3% instead of 4% and make corresponding boosts in all the income brackets between $4,000 and $32,000- to yield...

Author: /time Magazine | Title: TAXATION: Senate Rewrite | 4/16/1934 | See Source »

...reduce first class postage rates from 3? to 2? at a cost of $75,000,000 a year to the Treasury. On this vote they were beaten 271-to-133. Thus for a full working week hamstrung Representatives argued the Committee's plans for rearranging nominal and surtax rates; for a 10% tax reduction on earned incomes up to $8,000; for a new system of calculating capital gains and losses; for placing a 35% tax on the undivided earnings of personal holding companies; for raising the penalty tax on consolidated corporate returns from 1% to 2%. When they...

Author: /time Magazine | Title: TAXATION: Wasted Words | 3/5/1934 | See Source »

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