Discriminatory Ocean Freight Rates and the Balance of Payments: Hearings Before the Joint Economic Committee, Congress of the United States, Eighty-eighth Congress, First and Second Sessions, Հատոր 4-5

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U.S. Government Printing Office, 1963
 

Common terms and phrases

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Էջ 1175 - The income of a foreign corporation, which consists exclusively of earnings derived from the operation of a ship or ships documented under the laws of a foreign country which grants an equivalent exemption to citizens of the United States and to corporations organized in the United States, shall not be included in gross income and shall be exempt from taxation under this chapter.
Էջ 640 - The board may by order disapprove, cancel, or modify any agreement, or any modification or cancellation thereof, whether or not previously approved by it, that it finds to be unjustly discriminatory or unfair as between carriers, shippers, exporters, importers, or ports...
Էջ 664 - These are such as are supposed best calculated to effect the object for which it was created. Among the most important are...
Էջ 1174 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Էջ 1223 - Agriculture, and of the Office of the High Commissioner for the Union of South Africa in London, shall at all reasonable times have free access to conveying ships' temperature logs, and to chambers, for the purpose of making any observations or taking samples.
Էջ 1040 - Commission to be essential for the promotion, development, expansion, and maintenance of the foreign commerce of the United States...
Էջ 1032 - ... registry of the vessel or vessels covered by the contract, over the estimated fair and reasonable cost of the same items of expense, (after deducting therefrom any estimated increase in such items necessitated by features incorporated pursuant to the provisions of section 501 (b)) if such vessel or vessels were operated under the registry of a foreign country whose vessels are substantial competitors of the vessel or vessels covered by the contract.
Էջ 1170 - Act, investigate it in such manner and by such means, and make such order as it deems proper. The board, if the complaint is filed within two years after the cause of action accrued, may direct the payment, on or before a day named, of full reparation to the complainant for the injury caused by such violation.
Էջ 1273 - Wherefore said prays leave to intervene and be treated as a party hereto with the right to have notice of and appear at the taking of testimony, produce and...
Էջ 1174 - If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though he may still be adjudged liable to restore its equivalent.

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