DOCSLIB.ORG

Subject Index

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Subject Index SUBJECT INDEX Al Page Page Department of Defense Authorization Act, 1982 1099 Adult Education Act, amendments 357 Fiscal Year 1981 Airport Development African Development Bank Act 741 Authorization Act 622 Aged: Independent Safety Board Act Agriculture and Food Act of 1981 1213 Amendments of 1981 1065 Community Services Block Grant Lacey Act Amendments of 1981 1073 Act 511 Airport and Airway Development Act Economic Recovery Tax Act of 1981 172 Food stamp program benefits for of 1970, amendments 357 Supplemental Security Income Alabama, John Archibald Campbell recipients 102 United States Courthouse, Housing and Community designation 1674 Development Amendments of Alaska: 1981 384 Agriculture and Food Act of 1981 1213 Low-Income Home Energy Assistance Marine mammal conservation and Act of 1981 893 management programs, authority Medicare and Medicaid Amendments transfer restrictions 979 of 1981 783 Natural gas transportation system, Older Americans Act Amendments of requirement waiver 1204 1981 1595 Omnibus Budget Reconciliation Act of Omnibus Budget Reconciliation Act of 1981 357 1981 357 Alcohol, Agriculture and Food Act of Social security, continuation of 1981 1213 certain minimum benefits 1659 Alcohol and Drug Abuse Education Agencies. See Government Act, amendments 357 Organization and Employees. Alcohol Fuels, Economic Recovery Tax Agricultural Act of 1949, Act of 1981 172 amendments 8, 143, 1213 Alcoholic Beverages: Agricultural Act of 1970, See also Drugs and Drug Abuse. amendments 1213 Agriculture and Food Act of 1981 1213 Agricultural Act of 1980, Economic Recovery Tax Act of 1981 172 amendments 1213 Education Consolidation and Agricultural Adjustment Act, Improvement Act of 1981 463 amendments 1213 Omnibus Budget Reconciliation Act of Agricultural Adjustment Act of 1938, 1981 357 amendments.... 143, 1010, 1039, 1069,1213 Omnibus Education Reconciliation Agricultural Commodities: Act of 1981 441 See also specific commodities. Agriculture and Food Act of 1981 1213 Aliens: Mediterranean fruit fly threat, [Note: For action concerning emergency Federal powers 958 individuals see Individual Index, Plant pests, eradication 953 following this Subject Index.] Agricultural Trade Development and Agriculture and Food Act of 1981 1213 Assistance Act of 1954, amendments 1213, 1519 Economic Recovery Tax Act of 1981 172 Agricultural Trade Suspension Housing and Community Adjustment Act of 1980, Development Amendments of amendments 1213 1981 384 Agriculture and Consumer Protection Illegal migration on high seas, Act of 1973, amendments 1213 interdiction 1836 Agriculture Department. See Immigration and Nationality Act Department of Agriculture; Amendments of 1981 1611 Government Organization and Omnibus Budget Reconciliation Act of Employees. 1981 357 Agriculture and Food Act of 1981 1213 American Printing House for the Aid To Families With Dependent Blind, Omnibus Budget Children, Agriculture and Food Reconciliation Act of 1981 357 Act of 1981 1213 American Samoa: Air Pollution. See Pollution. Community Services Block Grant Aircraft and Air Carriers: Act 511 Coast Guard helicopters, Education Consolidation and deployment 1705 Improvement Act of 1981 463 NOTE: Page references are to each law's beginning page. A2 SUBJECT INDEX Page Page American Samoa—Continued Agriculture and Food Act of 1981 1213 Head Start Act 499 Defense Officer Personnel Housing and Community Management Act Technical Development Amendments of Corrections Act 124 1981 384 Department of Defense Authorization Low-Income Home Energy Assistance Act, 1982 1099 Act of 1981 893 Department of Defense Supplemental Omnibus Budget Reconciliation Act of Authorization Act, 1981 939 1981 357 Former Prisoner of War Benefits Act Social Services Block Grant Act 867 of 1981 935 Amtrak Commuter Service International Security and Corporation: Development Cooperation Act of Northeast Rail Service Act of 1981 643 1981 1519 Omnibus Budget Reconciliation Act of Military Construction Authorization 1981 357 Act, 1982 1359 Amtrak Improvement Act of 1981 687 Military Justice Amendments of Amusement Parks: 1981 1085 Consumer Product Safety Multinational Force and Observers Amendments of 1981 703 Participation Resolution 1693 Omnibus Budget Reconciliation Act of National Guard, applicability of 1981 357 Federal tort claim provisions 1666 Animals: Omnibus Budget Reconciliation Act of See also specific animals. 1981 357 Agriculture and Food Act of 1981 1213 "Prinsedam," congressional Disease eradication 953 recognition of Air Force rescue Lacey Act Amendments of 1981 1073 efforts 1705 Marine mammal conservation and management programs 979 Uniformed Services Pay Act of 1981 989 Appalachian Regional Development Veterans' Disability Compensation, Act of 1965, amendments 357 Housing, and Memorial Benefits Appropriation Acts: Amendments of 1981 1026 Veterans' Health Care, Training, and [Note: For amendments to previously Small Business Loan Act of 1981 1047 established appropriation acts, see Arms Export Control Act, specific short titles.] amendments 1519 Agriculture Department and related Asian Development Bank Act, agencies, 1982 1467 amendments 357 Continuing, 1982 958,1098,1183 Atomic Energy Act of 1954, Defense Department, 1982 1565 amendments 1163 District of Columbia, 1982 1173 Australia, International Security and Energy and water development, Development Cooperation Act of 1982 1135 1981 1519 Foreign assistance and related Automobiles. See Motor Vehicles. programs, 1982 1647 Housing and Urban Development B Department, 1982 1417 Independent Offices, 1982 1417 Bandon Marsh National Wildlife Interior Department and related Refuge, Oreg., establishment 1709 agencies, 1982 1391 Bankhead-Jones Farm Tenant Act, Military construction, 1982 1503 amendments 1213 Supplemental, 1981 14,146 Banking and Related Programs Amendments 101 Authorization Adjustment Act 431 Transportation Department and Banks and Banking: related agencies, 1982 1442 African Development Bank Act 741 Aquaculture, Agriculture and Food Act Cash Discount Act 144 of 1981 1213 Economic Recovery Tax Act of 1981 172 Argentina, trade agreement on hide Federal intermediate credit banks, exports, suspension 1845 expansion of borrowing and Arizona, payment plan for San Carlos discounting authority of Apache judgement 1206 financing institutions 1517 Armed Forces: Health Maintenance Organization See also Uniformed Services. Amendments of 1981 572 NOTE: Page references are to each law's beginning page. SUBJECT INDEX A3 Page Page Housing and Community Federal-Aid Highway Act of 1981 1699 Development Amendments of Municipal Wastewater Treatment 1981 384 Construction Grant Amendments International Banking Facility of 1981 1623 Deposit Insurance Act 1513 Palo Verde Irrigation District Mortgage Purchase Amendments of Diversion Dam, electrical power 1981 1514 generation 945 National Consumer Cooperative Bank Capitol, U.S. See Public Buildings and Act Amendments of 1981 433 Grounds. Omnibus Budget Reconciliation Act of "Capt Tom", coastwise trade and 1981 357 fishing documentation 1737 Small Business Budget Reconciliation Career Education Incentive Act, and Loan Consolidation/ amendments 357 Improvement Act of 1981 767 Carriage of Goods by Sea Act, Barley, Agriculture and Food Act of amendments 151 1981 1213 Cash Discount Act 144 Beans, Castor, Agriculture and Food Castor Beans, Agriculture and Food Act of 1981 1213 Act of 1981 1213 Benbrook Lake, Tex., Federal water Cattle, Agriculture and Food Act of storage contract 1717 1981 1213 Big Blue Dam, Ind., project Central Intelligence Agency Act of authorization termination 1681 1949, amendments 1150 Biomass Energy and Alcohol Fuels Cheese, quantitative import Act of 1980, amendments 357 limitations 1789 Black Bass Act, repeal 1073 Chemicals, tariff classification Black Lung BeneHts Act, amendments 1787 amendments 1636 Child Nutrition Act of 1966, Black Lung BeneHts Amendments of amendments 357 1981 1643 Children: Black Lung BeneHts Revenue Act of Agriculture and Food Act of 1981 1213 1977, amendments 1636 Community Economic Development Black Lung BeneHts Revenue Act of Act of 1981 489 1981 1635 Economic Recovery Tax Act of 1981 172 Black Lung Disease, Trust Fund Code Education Consolidation and of 1981 1636 Improvement Act of 1981 463 Blind: Follow Through Act 508 Food stamp program benefits for Food stamp program benefits for Supplemental Security Income Supplemental Security Income recipients 102 recipients 102 Older Americans Act Amendments of 1981 1595 Head Start Act 499 Omnibus Budget Reconciliation Act of Housing and Community 1981 357 Development Amendments of Social Services Block Grant Act 867 1981 384 Boards. See Government Organization Immigration and Nationality Act and Employees. Amendments of 1981 1611 Bretton Woods Agreements Act, Maternal and Child Health Services amendments 357 Block Grant Act 818 Bridges: Medicare and Medicaid Amendments Boston, bridge construction of 1981 783 authorization 1681 Omnibus Budget Reconciliation Act of Sixes Bridge, Md., project 1981 357 authorization termination 1681 Social Services Block Grant Act 867 Tampa, bridge construction Veterans' Disability Compensation, authorization 1681 Housing, and Memorial Benefits Buildings and Grounds. See Public Amendments of 1981 1026 Buildings and Grounds. Youth Employment Demonstration Amendments of 1981 98 Citrus Fruits, Agriculture and Food Act of 1981 1213 California: Civil Service. See Government Calaveras County, land conveyance 973 Organization and Employees. NOTE: Page references are to each law's beginning
Load more

Recommended publications
  • United States Code: Coins, Coinage, and Currency, 31 U.S.C. §§ 301
    § 303 Page 511 TITLE 31.-MONEY AND FINANCE CLAD COINAGE INEWI settled under the authority of sections 240-243 of sec. this title shall be paid or delivered to or received by 391. Minting nnd Issuance of clad coins; denominations mint- on account of services ren- and specifications; limitations on continued any agent or attorney coins. the same ing of silver dered in connection with that claim and 392. Legal tender. shall be unlawful, any contract to the contrary not- 393. Acquisition of production capability for minting withstanding. Any person violating the provisions clad coins; public contracts and procurement. Purchase of newly mined silver. 240-243 of this title shall be deemed 394. of sections 395. Exportation, melting or treating of coins; rules and guilty of a misdemeanor and upon conviction thereof regulations; violations and penalty. shall be fined in any sum not exceeding $1,000. 390. Same; forfeiture. and regulations. § 8, as added Pub. L. 89-185, § 5, 397. Rules (Pub. L. 88-558, 398. Definitions. Sept. 15, 1965, 79 Stat. 791.) CODIFICATION JOINT COMMISSION ON THE COINAGE [NEWl of this title" in the original read "Sections 240-243 § 301. Membership. "this Act" and referred to Pub. I. 88-558. For complete classification of Pub. L. 88-558, see Short Title note for The President is hereby authorized to establish a Employees' Claims Act "Military Personnel and Civilian Joint Commission on the Coinage to be composed of under section 240 of this title. of 1964" the Secretary of the Treasury as Chairman; the See- retary of Commerce; the Director of the Bureau of Chapter 7.-BUREAU OF TIlE MINT, MINTS AND the Director of the Mint; the chairman ASSAY OFFICES the Budget; and ranking minority member of the Senate Bank- § 283.
    [Show full text]
  • Federal Register Volume 32 Number 98
    FEDERAL REGISTER VOLUME 32 NUMBER 98 Saturday, May 20, 1967 Washington, D.C. Pages 7487-7515 Agencies in this issue— Agency for International Development Agricultural Stabilization and Conservation Service Atomic Energy Commission Civil Aeronautics Board Consumer and Marketing Service Customs Bureau Education Office Federal Aviation Administration Federal Maritime Commission Federal Power Commission Federal Trade Commission Fish and Wildlife Service Food and Drug Administration Interstate Commerce Commission Land Management Bureau Maritime Administration Monetary Offices National Transportation Safety Board Securities and Exchange Commission State Department Transportation Department Detailed list of Contents appears inside. Announcing First 10-Year Cumulation TABLES OF LAWS AFFECTED in Volumes 70-79 of the UNITED STATES STATUTES AT LARGE Lists all prior laws and other Federal in­ public laws enacted during the years 1956- struments which were amended, repealed, 1965. Includes index of popular name or otherwise affected by the provisions of acts affected in Volumes 70-79. Price: $2.50 Compiled by Office of the Federal Register, National Archives and Records Service, General Services Administration Order from Superintendent of Documents, U.S. Government Printing Office Washington, D.C. 20402 SSN O N A t^ r m m * f ItoEW F ir i ^ I C T T r O Published daily, Tuesday through Saturday (no publication on Sundays, Mondays, or r r 11 r If /iI m S f # l l r l l l ^ I i l l on the day after an official Federal holiday), by the Office of the Federal Register, National I AjIII j III i i i i U i t D 1 1 ^ 1 1 Archives and Records Service, General Services Administration (mail address National Area Code 202 Phone 962-8626 Archives Building, Washington, D.C.
    [Show full text]
  • Report No. 82-156 Gov Major Acts of Congress And
    REPORT NO. 82-156 GOV MAJOR ACTS OF CONGRESS AND TREATIES APPROVED BY THE SENATE 1789-1980 Christopher Dell Stephen W. Stathis Analysts in American National Governent Government Division September 1982 CONmGHnItNA^l JK 1000 B RE filmH C SE HVICA^^ ABSTRACT During the nearly two centuries since the framing of the Constitution, more than 41,000 public bills have been approved by Congress, submitted to the President for his approval and become law. The seven hundred or so acts summarized in this compilation represent the major acts approved by Congress in its efforts to determine national policies to be carried out by the executive branch, to authorize appropriations to carry out these policies, and to fulfill its responsibility of assuring that such actions are being carried out in accordance with congressional intent. Also included are those treaties considered to be of similar importance. An extensive index allows each entry in this work to be located with relative ease. The authors wish to credit Daphine Lee, Larry Nunley, and Lenora Pruitt for the secretarial production of this report. CONTENTS ABSTRACT.................................................................. 111 CONGRESSES: 1st (March 4, 1789-March 3, 1791)..................................... 3 2nd (October 24, 1791-March 2, 1793)................................... 7 3rd (December 2, 1793-March 3, 1795).................................. 8 4th (December 7, 1795-March 3, 1797).................................. 9 5th (May 15, 1797-March 3, 1799)....................................... 11 6th (December 2, 1799-March 3, 1801)................................... 13 7th (December 7, 1801-Marh 3, 1803)................................... 14 8th (October 17, 1803-March 3, 1805)....... ........................... 15 9th (December 2, 1805-March 3, 1807)................................... 16 10th (October 26, 1807-March 3, 1809)..................................
    [Show full text]
  • Vol. 6, No. 2: Full Issue
    Denver Journal of International Law & Policy Volume 6 Number 2 Spring Article 11 May 2020 Vol. 6, no. 2: Full Issue Denver Journal International Law & Policy Follow this and additional works at: https://digitalcommons.du.edu/djilp Recommended Citation 6 Denv. J. Int'l L. & Pol'y This Full Issue is brought to you for free and open access by the University of Denver Sturm College of Law at Digital Commons @ DU. It has been accepted for inclusion in Denver Journal of International Law & Policy by an authorized editor of Digital Commons @ DU. For more information, please contact jennifer.cox@du.edu,dig- commons@du.edu. DENVER JOURNAL OF INTERNATIONAL LAW AND POLICY VOLUME 6 1976-1977 Denver Journal OF INTERNATIONAL LAW AND POLICY VOLUME 6 NUMBER 2 SPRING 1977 INTERNATIONAL ASPECTS OF THE TAX REFORM ACT OF 1976 TAXING BoYcorrs AND BRIBES ........................................... G. C . Hufbauer J. G. Taylor 589 The authors examine the tax penalty provisions of the Tax Reform Act of 1976 and the Export Administration Act Amendments of 1977 in relation to U.S. persons who "participate in or cooperate with" international boycotts or bribery. The article discusses the various types of international boycotts and the penalty, computational, and reporting requirements imposed on participants as clarified by the Treasury Guidelines and Revenue Proce- dures. The authors conclude with a discussion of the novelty, complexity, and potential impact of the legislation. TAKING SIDES: AN OVERVIEW OF THE U.S. LEGISLATIVE RESPONSE TO THE ARAB BOYCOTT ............................................ John M . Tate Ralph B. Lake 613 The current legislative scheme in opposition to the Arab boycott is generally directed against the Arab League countries' secondary and tertiary, indirect forms of boycott.
    [Show full text]
  • Summary of the Tax Reform Act of 1976, H.R. 10612, 94Th Congress
    ^/i I O I M T C M \ ENACTEi:: q4.T^ JOIN'- SUMMARY OF THE TAX REFORM ACT OF 1976 (H.R. 10612, 94TH CONGRESS, PUBLIC LAW 94-455) PREPARED BY THE STAFF OF THE JOINT COMMITTEE ON TAXATION OCTOBER 4, 1976 U.S. GOVERNMENT PRINTING OFFICE 77-889 O WASHINGTON : 1976 JC8-31-76 For sale by the Superintendent of Documents, U.S. Government Printing Office Washington, D.C. 20402 - Price $1.65 CONGRESS OF THE UNITED STATES (94th Cong., 2d sess.) Joint Committee on Taxation Senate House RUSSELL B. LONG, Louisiana, Cliainnan AL ULLMAN, Oregon, Vice Chairman HERMAN E. TALMADGE, Georgia JAMES A. BURKE, Massaciiusetts VANCE R. HARTKE, Indiana DAN ROSTENKOWSKI, IlUnois CARL T. CURTIS, Nebraska HERMAN T. SCHNEEBELI, Pennsylvania PAUL J. FANNIN, Arizona BARBER B. CONABLE, Jr., New York Laurence N. Woodworth, Chief of Staff Herbert L. Cuabot, Assistant Chief of Staff Bernard M. Shatiro, Assistant Chief of Staff (n) LETTER OF TRANSMITTAL October 4, 1976. Hon. Russell B. Long, Chairman, Hon. Al Ullman, Vice Chairman, Joint Committee on Taxation, U.S. Congress, Washington, D.C Dear Messrs. Chairmen: Immediately following the passage of the conference report by the House and the Senate on the Tax Reform Act of 1976 (H.R. 10612), the House and Senate also passed a House Concurrent Resolution (H. Con. Res. 751), rearranging the section numbers of the bill in a more logical sequence. In addition, the House Concurrent Resolution made corrections of printing, clerical, and technical errors. Primarily because of the rearrangement of the section numbers, the Public Law (P.L.
    [Show full text]
  • Table of Contents
    Table of Contents Preface ..................................................................................................... ix Introductory Notes to Tables ................................................................. xi Chapter A: Selected Economic Statistics ............................................... 1 A1. Resident Population of the United States ............................................................................3 A2. Resident Population by State ..............................................................................................4 A3. Number of Households in the United States .......................................................................6 A4. Total Population by Age Group............................................................................................7 A5. Total Population by Age Group, Percentages .......................................................................8 A6. Civilian Labor Force by Employment Status .......................................................................9 A7. Gross Domestic Product, Net National Product, and National Income ...................................................................................................10 A8. Gross Domestic Product by Component ..........................................................................11 A9. State Gross Domestic Product...........................................................................................12 A10. Selected Economic Measures, Rates of Change...............................................................14
    [Show full text]
  • Entire Issue
    E PL UR UM IB N U U S Congressional Record United States th of America PROCEEDINGS AND DEBATES OF THE 108 CONGRESS, FIRST SESSION Vol. 149 WASHINGTON, TUESDAY, FEBRUARY 25, 2003 No. 30 House of Representatives The House met at 2 p.m. and was Pursuant to clause 1, rule I, the Jour- OFFICE OF THE CLERK, called to order by the Speaker pro tem- nal stands approved. HOUSE OF REPRESENTATIVES, pore (Mrs. CAPITO). Washington, DC, February 14, 2003. f Hon. J. DENNIS HASTERT, f The Speaker, House of Representatives, PLEDGE OF ALLEGIANCE DESIGNATION OF THE SPEAKER Washington, DC. The SPEAKER pro tempore. Will the DEAR MR. SPEAKER: Pursuant to the per- PRO TEMPORE gentleman from South Carolina (Mr. mission granted in Clause 2(h) of Rule II of The SPEAKER pro tempore laid be- WILSON) come forward and lead the the Rules of the U.S. House of Representa- fore the House the following commu- House in the Pledge of Allegiance. tives, the Clerk received the following mes- nication from the Speaker: sage from the Secretary of the Senate on Mr. WILSON of South Carolina led February 14, 2003, at 10:38 a.m. WASHINGTON, DC, the Pledge of Allegiance as follows: That the Senate passed S. Con. Res. 4. February 25, 2003. I pledge allegiance to the Flag of the That the Senate passed without amend- I hereby appoint the Honorable SHELLY United States of America, and to the Repub- ment H.R. 395. MOORE CAPITO to act as Speaker pro tempore lic for which it stands, one nation under God, That the Senate passed without amend- on this day.
    [Show full text]
  • Montana Kaimin, May 20, 1965 Associated Students of Montana State University
    University of Montana ScholarWorks at University of Montana Associated Students of the University of Montana Montana Kaimin, 1898-present (ASUM) 5-20-1965 Montana Kaimin, May 20, 1965 Associated Students of Montana State University Let us know how access to this document benefits ouy . Follow this and additional works at: https://scholarworks.umt.edu/studentnewspaper Recommended Citation Associated Students of Montana State University, "Montana Kaimin, May 20, 1965" (1965). Montana Kaimin, 1898-present. 4175. https://scholarworks.umt.edu/studentnewspaper/4175 This Newspaper is brought to you for free and open access by the Associated Students of the University of Montana (ASUM) at ScholarWorks at University of Montana. It has been accepted for inclusion in Montana Kaimin, 1898-present by an authorized administrator of ScholarWorks at University of Montana. For more information, please contact scholarworks@mso.umt.edu. •ylaw to Establish Committee Central Board Okays Student Loan Plan By STEVE SMITH the United States of America nie Bowler, John Bergerson, Jo candidates is being given Friday Peregoy also is expected to talk Kalin in Reporter (ASGUSA). Ratification would Ann Hacker, Patty Pierce, John in Turner Hall, followed by a to Andrew Cogswell, dean of men, A bylaw change that will estab- have constituted membership in Lumb, Kent Foster, Barbara Jo dinner. regarding the use of the area ad­ h an ASMSU loan committee to the national organization. White, Brett Asselstine and Jim Lee Tickell, chairman of Special jacent to the Health Science locate loans to students was A t the outset of the meeting, Burns. Events Committee, reported that Building for recreational purposes.
    [Show full text]
  • Davis S Dissertation 2010.Pdf
    The Trend Towards The Debasement Of American Currency A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at George Mason University By Steven Davis Master of Science Stanford University, 2003 Master of Science University of Durham, 2002 Bachelor of Science University of Pennsylvania, 2001 Director: Dr. Richard Wagner, Professor Department of Economics Fall Semester 2010 George Mason University Fairfax, VA Copyright: 2010 by Steven Davis All Rights Reserved ii ACKNOWLEDGEMENTS I would like to thank Professors Richard Wagner, Robin Hanson, and John Crockett for their insight, feedback, and flexibility in their positions on my dissertation committee. Additional thanks to Professor Wagner for his guidance in helping me customize my academic program here at George Mason. I would also like to thank Mary Jackson for her amazing responsiveness to all of my questions and her constant supply of Krackel candy bars. Thanks to Professor “Doc” Bennett for being a great “RA-employer” and helping me optimize my Scantron-grading technique. Thanks to the Economics Department for greatly assisting my studies by awarding me the Dunn Fellowship, as well as providing a great environment for economic study. Thanks to my Mom and Dad for both their support and their implicit contribution to the Allen Davis game. Finally, thanks to the unknown chef of the great brownies available in the small Enterprise Hall cafeteria. Hopefully, they will one day become a topping at Mr. Yogato or at its successor, Little Yohai. iii TABLE OF CONTENTS Page LIST OF TABLES .......................................................................................................... v LIST OF FIGURES ........................................................................................................ vi ABSTRACT ................................................................................................................. viii Chapter 1: Introduction ..................................................................................................
    [Show full text]
  • International Tax Policy for the 21St Century
    NFTC1a Volume1_part2Chap1-5.qxd 12/17/01 4:23 PM Page 147 The NFTC Foreign Income Project: International Tax Policy for the 21st Century Part Two Relief of International Double Taxation NFTC1a Volume1_part2Chap1-5.qxd 12/17/01 4:23 PM Page 148 NFTC1a Volume1_part2Chap1-5.qxd 12/17/01 4:23 PM Page 149 Origins of the Foreign Tax Credit Chapter 1 Origins of the Foreign Tax Credit I. Introduction The United States’ current system for taxing international income was creat- ed during the period from 1918 through 1928.1 From the introduction of 149 the income tax (in 1913 for individuals and in 1909 for corporations) until 1918, foreign taxes were deducted in the same way as any other business expense.2 In 1918, the United States enacted the foreign tax credit,3 a unilat- eral step taken fundamentally to redress the unfairness of “double taxation” of foreign-source income. By way of contrast, until the 1940s, the United Kingdom allowed a credit only for foreign taxes paid within the British 1 For further description and analysis of this formative period of U.S. international income tax policy, see Michael J. Graetz & Michael M. O’Hear, The ‘Original Intent’ of U.S. International Taxation, 46 DUKE L.J. 1021, 1026 (1997) [hereinafter “Graetz & O’Hear”]. The material in this chapter is largely taken from this source. 2 The reasoning behind the international tax aspects of the 1913 Act is difficult to discern from the historical sources. One scholar has concluded “it is quite likely that Congress gave little or no thought to the effect of the Revenue Act of 1913 on the foreign income of U.S.
    [Show full text]
  • 2020Usdaexplanatory Notes –Agricultural Marketing Service
    2020 USDA EXPLANATORY NOTES – AGRICULTURAL MARKETING SERVICE Agency-Wide ................................................................................................................................................................. 3 Purpose Statement.....................................................................................................................................................3 Available Funds and Staff Years ............................................................................................................................ 11 Permanent Positions by Grade and Staff Years ...................................................................................................... 13 Vehicle Fleet ........................................................................................................................................................... 14 Shared Funding Projects ......................................................................................................................................... 15 Account 1: Marketing Services ................................................................................................................................... 17 Appropriations Language........................................................................................................................................ 17 Lead-Off Tabular Statement ................................................................................................................................... 17 Project Statement
    [Show full text]
  • State Constitutional and Statutory Provisions and Municipal Ordinances Held Unconstitutional Or Held to Be Preempted by Federal Law
    STATE CONSTITUTIONAL AND STATUTORY PROVISIONS AND MUNICIPAL ORDINANCES HELD UNCONSTITUTIONAL OR HELD TO BE PREEMPTED BY FEDERAL LAW 2317 STATE CONSTITUTIONAL AND STATUTORY PROVI- SIONS AND MUNICIPAL ORDINANCES HELD UN- CONSTITUTIONAL OR HELD TO BE PREEMPTED BY FEDERAL LAW Three separate lists of Supreme Court decisions appear below: part I lists cases holding state constitutional or statutory provisions unconstitu- tional, part II lists cases holding local laws unconstitutional, and part III lists cases holding that state or local laws are preempted by federal law. As Congress acted as the legislature for the District of Columbia until passage of the Home Rule Act on December 24, 1973, District of Columbia statutes that were enacted by Congress are treated as federal statutes (and included in a prior appendix), and District of Columbia statutes en- acted by the District of Columbia government are treated as state stat- utes. Each case is briefly summarized, and the votes of Justices are indi- cated unless the Court’s decision was unanimous. Justices who write or join the majority or plurality opinion are listed under “Justices concur- ring”, whether or not they write separate concurring opinions, and Jus- tices who do not join the majority or plurality opinion, but write separate opinions concurring in the result, are listed under “Justices specially con- curring.” Previous editions contained only two lists, one for cases holding state laws unconstitutional or preempted by federal law, and one for unconsti- tutional or preempted local laws. The 2002 edition added the third cat- egory because of the different nature of preemption cases. State or local laws held to be preempted by federal law are void not because they con- travene any provision of the Constitution, but rather because they conflict with a federal statute or treaty, and through operation of the Supremacy Clause.
    [Show full text]