 | United States. Congress. House. Committee on Ways and Means - 1976 - Broj stranica: 928
...Goode, Policyholders Interest Income under the Income Tax, 16 VAND. L. REV. 33 (1962). *7 See McLure, The Income Tax Treatment of Interest Earned on Savings in Life Insurance, in JOINT ECONOMIC COMMITTEE, THE ECONOMICS OF FEDERAL SUBSIDY PROGRAMS: A COMPENDIUM OP PAPERS, 92d... | |
 | 1982 - Broj stranica: 332
...Tax. Revised edition. Washington, DC: The Brookings Institution, 1976: 125-133. McLure, Charles E. "The Income Tax Treatment of Interest Earned on Savings in Life Insurance," in: US Congress. Joint Economic Committee. The Economics of Federal Subsidy Programs, Part 3— Tax... | |
 | United States. Congress. Senate. Committee on Finance - 1985 - Broj stranica: 674
...examining the current tax treatment of the so-called "inside buildup" (which, incidentally, conceded that this treatment can be justified on social, legal...Committee Print, 92 Cong., 2d Sess., May 8, 1972, at 3701. It should not go unstated that the middle income wage earner presently bears an increasingly... | |
 | United States. Congress. House. Committee on Ways and Means - 1986 - Broj stranica: 1174
...the bulk of the advantage of the present tax treatment accrues to middle income families. [HcClure, The Income Tax Treatment of Interest Earned on Savings...Insurance, Joint Economic Committee Print, 92 Cong., 2d Seas., Hay 8, 1972, at 3701. It should not go unstated that the middle income wage earner presently... | |
 | Christian J. DesRochers - 2004 - Broj stranica: 356
...Chapoton, Assistant Secretary (Tax Policy), Department of the Treasury). 14 Charles E. McClure, Jr., The Income Tax Treatment of Interest Earned on Savings in Life Insurance, in THE ECONOMICS OF FEDERAL SUBSIDY PROGRAMS, A COMPENDIUM OF PAPERS SUBMITTED TO THE JOINT ECONOMIC... | |
 | United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Subcommittee on Federal Financial Management, Government Information, and International Security - 2007 - Broj stranica: 172
...Insurance Example," Tax Notes, vol. 57, no. 1 (December?, 1992), pp. 1417-1435; Charles E. McLure, Jr., "The Income Tax Treatment of Interest Earned on Savings in Life Insurance," in US Congress, Joint Page 17 Economic Committee, The Economics of Federal Subsidy Programs, part 3:... | |
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It should not go unstated that the middle income wage earner presently bears an increasingly heavy share of the federal tax load and to impose additional taxes on a means of protecting his or her family against premature death would be unjust in the extreme... 