Rapid Amortization of Emergency Facilities: Hearings Before the Committee on Finance, United States Senate, 85th Congress, 1st Session, on S. 1795, a Bill to Amend Section 168 of the Internal Revenue Code of 1954, So as to Restrict the Issuance of Certificates for Rapid Amortization of Emergency Facilities to Those Facilities Producing New Defense Items for Use by the Department of Defense Or the Atomic Energy Commission in the National Defense Program. May 7 and 9, 1957

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U.S. Government Printing Office, 1957 - Amortization deductions - 101 pages
 

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Page 85 - Government is instituted for the common good, for the protection, safety, prosperity, and happiness of the people and not for the profit, honor, or private interest of any one man, family, or class of men.
Page 86 - Extensive hearings followed before the House Committee on Ways and Means, and the Senate Committee on Finance.
Page 85 - No man, nor corporation, or association of men, have any other title to obtain advantages, or particular and exclusive privileges, distinct from those of the community, than what arises from the consideration of services rendered to the public...
Page 67 - The determination of amortization percentages shall be closely related by the Defense Production Administration to the provision of other financial incentives by the Government to encourage the construction of facilities, such as direct government loans, guarantees, and contractual arrangements. The objective shall be to use these Incentives separately or in combination to secure the needed expansion at minimum cost to the Treasury.
Page 68 - Act of 1950, as amended, called "delegate agencies", and to the Department of Defense or the Atomic Energy Commission as appropriate. (g) Responsibilities of agencies and officers other than Certifying Authority. Agencies of the Government to which an application is referred shall be responsible for making a report and recommendation for specific action to the Certifying Authority regarding each application. Such report shall include the reasons for the recommendations and shall conform to instructions...

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