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Refugees (cont.) - Revenue Revision
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Refugees (cont.) - Revenue Revision
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Diaries Index
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Refugees
707
See War Refugee Bd.
Refugees
See War Refugee Bd.
708
Regional Agricultural Credit Corp.
610
See Financing, Govt.
Regulations on Limitation of Bond Holdings, etc.
643
See Financing, Govt.1 War Savings Bonds
Rehabilitation
See Foreign Relief and Rehabilitation Operations, Office
of
601
Rehabilitation
606
See Foreign Relief and Rehabilitation Operations,
Office of
Reichel, Maximilian Karl
See Foreign Funds Contrel: Gen. Aniline & Film 538 Corp.
Reigelman, Milton S. (Bur. of Eng. & Prtg.)
685
See Deferments, Military
Reilly, Michael F.
470
See War Conditions: U.S. (White House - Starling, Edward)
Reilly, Michael (Head of White House Detail)
700
See Secret Service
Reinhart, Paul, Compagnie
503
See Shipping
Reinhart Cotton Co., Inc.
See Shipping
503
Relief
3
HMJr appears before Congress in connection with appn.
1/21/35
3: 192
Relief,
23
SEE Financial Git
Relief Appropriation
4
See $4 8 billion fund
Rclief
Relief
19
SEE E Relief
Relief Appn.
See Unemployment Relief
123
Relief Appns.
See TB#
124
Relief Appns.
See Unemployment Relief
125
Relief Expenditure
229
Ser Financing, Govt
Relief Finance
See Occupied Territories
715
Relief and Rehabilitation Admin.
See Foreign Relief and Rehabilitation Admin. 548
/
Relief and Rehabilitation Administration
558
See Post-War Planning.
Relief and Rehabilitation Admin.
See Post-Wer Planning
567
Relief and Rehabilitation
675
See Occupied Territories
Relief Activities, Post-War
550
See Post-War Planning
Relief Activities, War
See War Relief Activities
554
Relief, Reconstruction, and Reparations
See Reparations, Relief, and Reconstruction
556
Post was Planning
Remboursen Industrie Bank
See War Conditions: Netherlands
Renault, Louis
See War Conditions: France
26E
Renault, Jean
Renault, Louis
270
See War Conditions: Tanks
Renegotiation Act
See War Contracts Terminations and Settlements
Renegotiation of War Contracte
634
See Post-War Planning
Renegotiation of Contracts
See Post-war Planning
649
Renegotiation of Contracts
See Post-War Planning
682
Renegotiation of Contracts
689
See Post-War Planning
Renegotiation of Contracts
See Post-War Planning
691
Renegotiation of Contracts
694
See Post-War Planning
Renegotistion of Contracts
698
See Revenue Revision: 1944 Rev. Bill
Rentschler, Fred
236
See Pratt and Whitney
Rentschler, Gordon
HMJr asks G.R. to spend evening with him and
05
review entire situation 4/15/37
65: 27
Rentschler, Gordon
See Financing, Govt.: War Savings Bends
639
(Organization Plans)
Rentschler, Gordon
See Consumers Power Co. (Michigan)
735
Reorganization
118
See discussion at 9:30 meeting
4/11/38
118:282
Farley reaction to attitude on the Hill
283
Reorganization
Proposed Executive Order transferring to heads of
exec. depts. power of appt. of all officers and
employees now vested by law in subordinate officers
thereof
187: 188
a) Foley comment thereon 5/2/39
186
Reorganization, Treas.
HMJr in conf. with McReynolds, Francis Ryan, and Wilson
states (1) after June 1, 1937, all Treas. guards
are to go under Secret Service; (2) Office of Chief
Clerk and Supt. to be divided and Francis REXX Ryan
to be made Supt. 5/19/37
69: 112
Reorgenization, Treas. Dept.
See Treas. Dept. Reorganization
189
Reorganization
See Fiscal Organization (Treas.)
240
Reorganization
See Treas. Dept.
750
Remogarization of
11
SEE Government Peorg amigation
XI 135
Reorganization, Govt.
Plan No. 4: FDR's message to Congress
4/11/40
253: 303
Reparations
See Fost-War Planning: Germany
Reparations
831
See World War I
Reparations
See Post-Wer Planning: Germany
Reparations
See Pest-War Planning: Germany
Reparations
See Post-War Flanning: Germany
$35
Republic Aviation Corp.
See War Conditions: Airplanes
272
Republic Aviation Corp.
See War Conditions: Airplanes
291
Republic Aircraft
318
See War Conditions: Airplanes (Sweden)
Republic Aircraft
See War Conditions: Airplanes (Sweden)
319
Republic Aviation Corp.
See War Conditions: Airplanes
346
Republic Aviation Corp.
See Airplanes
508
Republican Conf.
See Post-War Planning: Bretton Woods Conf.
023
Requisitioning Bill
See Defense, Natl.
319
Research and Statistics, Division of
Summer of Shoup suggestions for reorganization14
of tax section and revenue estimating section
3/15/38
114: 448
Research and Statistics, Div. of
115
Reorganization:
Full report on tax division submitted
by Shoup 3/17/38
115: 353
Research and Statistics, Division of
Projects completed since adjournment of Congress
12/28/39
232: 252
Research and Statistics, Div. of
233
Resume of reports 12/28/39-1/31/40
239: 114'
Research and Statistics, Div. of
244
Projects during February 1940
244: 120
Research and Statistics, Div. of
Projects completed during March, 1940
251
25A: 15
Research and Statistics, Div. of
259
Progress report for April
5/3/40
259: 320
Research and Statistics, Division of
Projects for May
273: 316
273
Research and Statistics, Div. of
230
Projects during June 1940
280: 159
Research and Statistics, Div. of
Report of projects during July 1940
292 292: 24
Research and Statistics, Div. of
304
Report on projects during August 1940
304: 201
Research and Statistics, Div. of
Report on projects during Sept. 1940
320: 74
320
Research and Statistics, Div. of
Report on projects during October 1940
330: 297
330
Research and Statistics, Div. of
Report on projects during Nov. 1940
339: 440
339
Research and Statistics, Div. of
Report of projects during Dec. 1940
348: 224
348
Research and Statistics, Div. of
351
Review of staff, with an eye to strengthening,
to be discussed by HMJr, Bell, and Heas
1/27/41
351: 297
alasimsam X 9:30 0 x 350 : 16
Research and Statistics, Div. of
Report of projects during January 1941 374: 258
374
Research and Statistics, Div. of
Report on projects during Feb. 1941
385: 62
385
Rosearch and Statistics, Div. of
Report on projects during March 1941
394: 289
394
Research and Statistics, Div. of
Report on projects during April 1941
403: 121
403
Research and Statistics, Div. of
Report on projects during May 1941
418: 362
418
Research and Statistics, Div. of
Report on projects during June 1941
425 425: 31
Research and Statistics, Div. of
Report on projects during July 1941
439s 281
409
Research and Statistics, Div. of
Report on projects during August 1941
453' 323
453
Research and Statistics, Div. of
480
Report on projects for Sept. 1941
4801 109
Research and Statistics, Div. of
Report on projects during October 1941
492: 153
492
Research and Statistice, Div. of
Report on projects during Nov. 1941
501: 146
501
Research and Statistics, Div. of
*Report on projects during Dec. 1941
502. 294
502
Research and Statistics, Div. of
Report on projects during Jan.
3/20/42 509: 321
509
Research and Statistics, Div. of
528
Priority rating changed from Class 5 to Class 3
by Budget Bur. 5/13/42
528. 136
Report on projects during Feb. 1942 5/13/42
138
Research and Statistics, Div. of
540
Progress Reports: Discontinuance to save paper
recommended by Thompson 6/18/42
540: 241
Research and Statistics, Div. of
Report on projects during March 1942
551
7/18/42
551: 13
Research and Statistics, Div. of
Report for April 1942
9/5/42
567: 272
567
Research and Statistics, Div. of
Report for May 1942
10/31/42
580, 580 272
Research and Statistics, Div. of
Report for June 1942
2/4/43
606: 606
Research and Statistics, Div. of
609
Report for July 1942
2/17/43
609: 347
Research and Statistics, Div. of
619
Report for August 1942
3/24/43
619: 130
Research and Statistics, Div. of
Report for Sept. 1942
6/25/43
645: 58645 645
Research and Statistics, Div. of
646
Monthly reports Ao
7/6/43
KX
646g 215
Research and Statistics, Div. of
697
See Deferments, Military
! I
Research and Statistics, Div. of
Report as of 5/20/44 - C.S. Bell transmits
734
5/23/44
734: 239
Research Branches of Treas.
New projects to be OK'd by HMJr before started
444
9/25/41
444: 129
Reserve Requirements
See Fed. Reserve Bd.
109
Reserve Requirements
County bks. reserve requirements 2/24/38 ²₁₁₂₁ ***
173
Reserves, Wartime
See Taxation
649
Resettlement Administration
See Budget
3
Resittlement Adusin between
12
HmJr tills FDR of Hallacio Rmark key Tugmll might
must to But some of the wh in Dugt of Agr FDR
21
my no" "/19)25
VII
Rese Hlement Adm. instruction
20
SEX hmering loyment Relief
XX15
Rese thement adminis nation
23
Tugmill & Ballurs comfor Lide HMJr a Bell 5/4/36
Rese Herred Administration
29
purchase
HmJr letter tars to Tugmill basing future land
for past and of long hollor Gn.
insteal of gr-aulit in future 7/2/20 29:113-114
Resettlement Aluins is trutiew
30
Bill hll, H Jr Div.fAcits Digosits is many
a mounting man t Tugmll i necessary from will
not * 16,000; He . Jr aggress
1/18/36 30:70
Invistigation (similer to Hagkins .
Bill to FDR, he OK'S
8/19/56 30:86
Administration
31
August 1936 prognes npr nprt
31:85-90
Rischlamed Administation
32
SEE Relief
Allowatime of funds Downad by H * Sr, Gill, McR.9
237-24
Bill 4/16/06
32: 57.64
Aluinis tration
43
Hm Jr Dismossio question of not training
R.A. to Agriculture rish FDR 11/11/96
SEE hunghyment Relief for Dismossion 49:235 36:16 161
add'l funds needed & %- 6/30/37 36:105-20 of
49:306-311,
321-330
Resettiement Administration
.
Report by Miss Lonigan 1/22/37
52: 153-367
a) Distinction between Self-Nelp,
which uses Covt. funds LE capital,
and Lovt. payments, which used
Govt. funds for consumption, pointed
out
Restaurants
649
See OPA
Reston, James B. (N.Y. Times Bureau, London)
See War Conditions: Purchasing Mission (Requirements)
342
Retail Advisory Com.
See Financing, Govt.: War Savings Bonds
558
Retail Assns., Central Council of Natl.
See Post-War Planning: Plant Conversion (Surplus
671
Property)
Retail Chairmen, State
563
See Financing, Govt.: War Savings Bonds
Credit Restrictions
421
Federal Reserve: HM.fr tells Bell if Fed. Res. Bd.
is to handle 98 agency of President, Treas.
should have veto power 7/15/41
421: 141
a) Eucho- conv. 7/23/99
1
424:
by QPACS progral and 425:103
c) FDRiliter to Eases when Ex used is
Signd 8/1/41
427,86
e) (Over)
2) e treatire Onles 8/9/41
430.228
e) Harriet Elliott's letter to
Docles (8/27/41): Bk. 438, p. 271
Retailers
See Financing, Govt.: War Savings Bonds
544
Retailers
See Financing, Govt.: War Savings Bonds
544
Retailers
See Financing, Govt.: War Savings Bonds
687
(4th War Loan Drive)
Reuther, Walter P.
HMJr and J. Edgar Hoover discuss 5/21/40
264: 328
6/23/40 265:297
Reuther, Walter
See Financing, Govt.: War Savings Bonds (Gen. Motors
program)
516
Reuther, Walter
See Financing, Govt.: War Savings Bonds (Gen. Motors
Derp.)
Reuther, Walter
See Financing, Govt.: War Savings Bonds -
Payroll Savings Plan (Gen. 539 Motors
Corp.)
Reuther, Walter P.
See Financing, Govt.: War Savings Bonds (Gen. Motors
Corp.)
551
Reuther, Walter (CIO)
See Revenue Revision
659
Reuther, Walter (cto)
See Financing, Govt.: Var Savings Bonds
660
(3rd War Loan Drive)
3
Revenue
831
Expense classification for tax purposes
Court decision on drilling expenses
in oil industry - O'Connell memo
3/23/45
831: 308
Amounts paid over OPA ceilings
not costs, Bureau of Internal
Revenue rules - O'Connell 3/23
309
Revenue Estimates
102
See Budget
103
Revenue Estimates
See Budget
-
Revenue Estimates
106
Fiscal yr. change - Shoup memo
106: 194
Revenue Estimates
See Estimates, Revenue
130
Revenue Estimates
See Estimates, Revenue
133
Revenue Estimates
Conf.; present: HMJr, Hanes, Taylor, Bell, Haas
156
12/13/38
156: 23
HMJr confers with Hanes, Taylor, and Haas
12/14/38
122
Revenue Estimates
See Financing, Govt.
232
Revenue Revision
92
Conf.; present:x HMJr, Magill, Doughton, Vinson,
and Tarleau 10/12/37
92: 39
a) HMJr, Doughton, and Vinson then call on FDR 43
1) FDR tells them there will be special
session
2) FDR tells them for the year 1938-1939
"U.S. is $275 million in the red"
3) FDR states definitely that he expects
to balance the budget and keep all
expenditures down
2 Revenue Revision
92
Corcoran and Cohen call on Magill to advocate
(1) making - stock dividends taxable as income; -
(2)
tax-exempt income to be taken into acct. in
determining the rate of tax applicable to taxable
income; (3) all interest on future issues of State
and Federal obligations to be subject to income tax
10/19/37
92: 249
Revenue Revision
93
Conf. between FDR, HMJr, and Magill at Hyde Park
10/29/37
93: 228
a)Tax recommendations discussed
231
Revenue Revision
94
Magill memo of conf. with FDR; present:
HMJr, Wallace, Doughton, Marvin Jones, Vinson,
Bell, and Magill
11/9/37
94: 192
Revenue Revision
Processing Tax:
In presence of
98
HMJr tells Sen. Byrnes/ Magill, Bell, and Taylor,
that he is opposed to any form of processing
tax 11/17/32
95: 180
Revenue Revision See also Agriculture: (over)
HWr bege McIntyre to arrange interview with FDR 99
for Doughton, Vinson, Magill, and himself
11/23/37
99: 7
B)
HMJr and Magill see FDR and outline
program 11/23/37
8
1) HMJr tells FDR," So far Committee
has been held in line but thereis
no assurance changes will not be
made in surplus tax in immediate
future"
Upham tells Magill"Fred is telling newspaper man
the whole story" 11/23/37
20
Magill tells HWr Committee agrees "to do something
to take care of the large closely held companies
which will not distributed under this plan"
11/24/37
143
*a) HMJr, in accordance with promise, tells
James Roosevelt he is about to see FDR on
surplus tax question
99: 32
:
FDR tells Sen. Barkley all of $625 million
appropriated for agricultural programs
is not provided for in present tax structure
11/26/37
197
2 Revenue Revision
99
Magill memo concerning conf. with Sen. Harrison
and L. H. Parker (Joint Com.) 11/24/37
99: 157
HMJr thanks Sen. Barkley for his statement
to newspapermen at the White House
11/29/37
232
Revenue Revision
,
100
Garner tells HWr his understanding with FDR is
"no tax bill until Jan. 15"
12/6/37
100: 334
Revenue Revision
FDR asks HMJr status of "surplus tax"; HMJr
101
replies no method has been evolved to keep
principle of tax and at the same time give
necessary relief 12/7/37
101: #
a) Material left with FDR
64
-
-
75
Progress report on tax hearings before Ways and
Means Subcommittee prepared by Magill and
transmitted by HMJr to FDR 12/9/37
167
Magill memo of conf. with FDR attended by
HMJr, Doughton, Vinson, and Magill 12/11/37 263
Revenue Revision
FDR asks HMJr status of "surplus tax"; HMJr
101
replies no method has been evolved to keep
principle of tax and at the same time give
necessary relief 12/7/37
101: It
a) Material left with FDR
64
-
-
75
Progress report on tax hearings before Ways and
Means Subcommittee prepared by Magill and
transmitted by HMJr to FDR 12/9/37
167
Magill memo of conf. with FDR attended by
HMJr, Doughton, Vinson, and Magill 12/11/37 263
Revenue Revision
103
Undistributed profits tax repeal rejected by
party vote by subcommittee (Treadway proposal)
12/17/37
103: 78
Revenue Revision
104
Changes in Revenue Act as tentatively agreed to
by Vinson subcommittee 12/27/37
109
104: Y
Thankson "Third Basket Plan" discussed
by 9:30 group 12/28/37
133
Garner'a proposal to reduce number of Fed.
taxes to five 12/30/37
279
Revenue Revision
105
Conf. with FDR; present: HMJr, Magill, Doughton,
Vinson
1/6/38
105: 108
Revenue Revision
Memo to FDR concerning 3 types of corporation 07
taxation proposed by Ways and Means Subcom.
1/29/38
107: 256
Revenue Revision
109
Helvering memo: "Reconsideration of the taxable
status of organizations previously ruled
exempt from Fed. income tax" 2/5/38 109: 161
Shoup memo relative to Undistributed
profits tax and the substitutes therefor
in present tax bill 2/9/38
167
HMJr tells Magill he wants action on tax
legislative program 2/10/38
185
Conf. with regard to revision of $100,000
income tax form; present: HMJr. Megill,
McReynolds, Oliphant, Helvering, Wenchel,
and Sherwood 2/0/38
225
Revenue Revision
112
Nowak Milling Corp - Harmond, Ind.:
Magill memo on published statement in Chicago
papers that N.M.C. was being forced out of
business by taxes 2/25/38
112: 221
Tax Exemptions: Magill memo of possible message 223
Philippine Islands: Gov. McNutt calls on Magill
in connection with various problems concerning
collection of Fed. income taxes from the Am.
residents in the Islands 2/28/38
322
Revenue Revision
Magill reports Vinson and Doughton disturbed
113
at report TER of FDR's displeasure with
present bill because yield is short
$40- to $50 million of present law
3/1/38
113: 18
FDR and HMJr discuss Senate's desire
to abelish undistributed profits and
capital gains taxes 3/2/38
97
Tax+Exemption: Oliphant consults Atty. Gen.
concerning FDR's proposed message 3/2/38 149
a) Various drafts leading up to FDR's message
to Congress
280
Conf. with newspapermen suggested by HMJr to
Col. Patterson
3/5/38
363
a) Plan called off 3/7/38
373
Revenue Revision
HMJr and Doughton discuss requests for additional 114
revenue, etc. 3/10/38
114: 156,
a) FDR and House farther apart than at
105
170,174
any other time
162
Govt. salaries tax exemption:
Jackson (Solicitor Gen.) transmite opinion
on FDR's proposed message
3/10/38
192
Magill presents estimate of tax yield of
Rev. Bill as reported to House
3/10/38
198,
a) HMJr discusses estimates
199,200,
with Doughton
222
203
Revenue Revision
115
3 memoranda transmitted to FDR: (1) a proposed
message on tax exemptions; (2) a brief discussion
of the basic principles of the undistributed
profits tax and the tax on capital gains as
embodied in the House bill; and (3) a brief
commentary on the need for a special undi tributed
profits tax on closely held corps. 3/19/38
115: 455
Revenue Revision
Statement of Roswell Magill before Finance Com. 115
of the Senate
3/22/38
116: 365
Revenue Revision
Draft of proposed message dealing with removal
11!
of tax exemption of public securities and
salaries, transmitted to FDR by Treas.
3/28/38
117: 311
Revenue Revision
118
Sen. Pat Harrison's speecht "The revenue
measure and business" 4/3/38
118: 40
Cohen draft of Presidential message
concerning taxation of income derived
from Federal, state, and municipal bonds,
Federal, state, and municipal salaries
4/5/38
130
a) Cohen memo stating his reasons for
supporting amendment (Glass) mentioned
e)Magi11 memo to FDR 4/7/38 stating reasons for
above
199
Treas. position
4/7/38
201,203
2 Revenue Revision
Letter from HMJr to FDR asking for appt. for
118
himself and Magill to discuss position FDR
wishes Treas. to take since bill passed by
Senate last Sat. and now in conf. does not
carry out principles thus far advocated by
Treas. at FDR's request
5/12/38
118: 274
a) FDR sets conf. with HMJr and Magill and
asks for "letter that can be understood
by man on the street, giving history of
capital gains and surplus tax" 4/11/38 317
Fed.-State Tax Coordination: Possibilities
of immediate action with respect to -
(Shoup memo) 4/11/38
307
Conf.; present: FDR, HMJr, and Magill 4/12/38
353
a) Draft of proposed letter to Chairmen
of Ways and Means Com. and Senate Finance Com. 355
3 Revenue Revisi on
proposed
b o) Copy of second draft of
118
letter including FDR's suggested
changes
118: 358
c) Magill's second draft
363
d) Final copy as sent to White House
after 4/12/18 conf. there
371
e) Final draft
376
f) Early and James Roosevelt endeavor
to prevent FDR from signing
398
Revenue Revision
119
Megill tells HMJr reaction of committees
to FDR's letter
11/13/38
119: 10
Liquor:
FDR and HMJr confer concerning an increased
tax in new revenue bill: HMJr feels that
increasing the tax increases bootlegging
4/18/38
278
Revenue Revision
Tex-exempt securities:
119
FDR asks Treas. for certain statistical info.
4/16/38
119: 148
HMJr-Magill conf. on Treas. position
4/18/38
277
HMJr consults FDR about position Treas.
should take
4/18/38
278
a) Magill memo
281
Revenue Revision
Tax-exempt Securities:
120
HMJr transmits to FDR statistical info.
requested on 4/16
4/21/38
120: 140
FDR message to Congress
4/25/38
252
Capital gains provisions of Rev. 4/25/38 Bill of 1938:
memo from Treas. to FDR
309
a) FDR asks that Treas. prepare similar
necessary info. for Chmn. Doughton
4/25/38
293
Revenue Revision
121
Liquor: Rosensteel and Sack, reps. of Schenley's,
confer with HMJr. requesting that Treas. propose
the imposition of a larger increase in the lieu
of the 254 A gallon increase in taxes on distilled
spirite now included in proposed tax bill
4/26/38
121: 26
a) HMJr aske Jones to see repe. concerning
loan for $20 million 4/26/38
34
British and Amn. tax commerisons: Shoup memo
4/27/38
146,
220
Copy of statement of objections to the corp. tax
and capital gains tax to be used by FDR taken to
White House by HMJr and Magill
4/29/38
287
Revenue Revision
125
Rev. Act, of 1938:
HMJr asks FDR for appt. for himself and Magill
to discuss
5/17/38
125: 185
a) HMJr 80 inf orms Bell
184
b) Magill memo on conf. with FOR and HMJr 5/18/38
266
c) Drafts of INSURE statement to be
issued by FDR when tax Mll is signed
271
Revenued
RWEMA Review
Port of New York Authority
decision
126
Atty. Gen. Bennett (N.Y.) discusses situation with
HMJr 5/26/38
126: 227
a) HMJr's nemo to FDR
5/26/38
232
1) Drafts of proposed letters to Vice Pres.
and Sneaker of House attached
b) N.Y. Times article
236
Revenue Revision
Rev. Act of 1938:
126
Megill quotes Constitution concerning time
allowed for Pres. to sign
a) HMJr reports to Oliphant on
126: 58
5/26/38 discussion at Cabinet meeting
246,
FDR's Arthurdale speech on tax bill reviewed
249
by Magill for HMJr 5/31/38
337
a) Oliphant memo on call from Corcoran
concerning FDR's tax bill speech
341
b) Speech and Harrison's at criticism
discussed at 9:30 meeting 5/31/38
347
Revenue Revision
Port of N.Y. Authority
127
Int. Rev:; Bur. of ! Conf. on tax problems arising
from Sup. Ct. decision in case of Helvering vs.
Gerhardt; present: Magill, Oliphant, Gaston, Wenchel,
various Congressmen, state and municipal officials,
end newspaper reporters
6/1/38
127: 26
FDR and HMJr discuss Fed. taxation on state
salaries
6/3/38
203
a) FDR's memo suggesting studies by
Int, Rev. and Department of Justice
1) Magill suggests that study be
205
made by Gen. Counsel of Treas.
207
Revenue Revision
Fed. taxation of state salaries:
129
HMJr's memo to FDR on progress of confs. between
Treas. and Justice 6/9/38
128: 187
HMJr sends James Roosevelt suggested reply for
J. E. Ramsey regarding FDR's attitude to
Lonergan bill on taxation of state and municipal
employees 6/9/38
188
TVA: HMJr's letter to James Roosevelt concerning
TVA (Lilienthal) suggestion that taxpayers
transferring electric power properties and facilities
to TVA be exempted from capital gains *** tax in
respect of such transfers 6/10/38
248
a) Copy of TVA memo
251
b) Bell memo: "TVA to issue bonds" 6/10/38
254
Bell reports at 9:30 meeting TVA has decided 6/14/38 not
to ask for
392
legislation, after conferring with Sen. Norris
Revenue Revision
133
Tax Avoidance: FDR sent memo regarding results of
message to Congress dated 6/1/37
7/8/38
133: 333
Revenue Revision
134
Conf. in re tax legislation and improvement:
present: HMJr. Macill, Hanes, Helvering, White,
Haas, Tarleau. Blough, Shoup, McReynolds
7/12/38
134: 84
Revenue Revision
135
Magill reports on conf. with FDR 8/15/38
135:143
M
"
N #
" Harrison "
146
Revenue Revision
Shoup memo: "Miscellaneous Income Tax
137
and Excise Tax Matters" 8/31/38
137: 91
Shoup memo: "Estate and Gift Taxes" 8/31/38
112
Reverue Revision
138
Federal-State Fiscal Coordination: List from which
selaction of personnel could be made as suggested
by Magill 9/1/38
138: 2
Intergovernmental Tax Exemptions Progress report
made to FDR
9/1/38
4
Revenue Revision
Magill reports on conf. with Mark Graves (Pres., 139
NY State Tax Commission) on coordination of
Federal and state taxing systems 9/13/38
139: 136
Revenue Revision
151
Conf. with FDR; present: HMJr, Hanes, and Bell
11/16/38
151: 79
Revenue Revision
155
Hane s' memo on recommendations of White House that
Congress be asked for a $1 billion increase in
taxes 12/12/38
155: 342
Revenue Revision
60
Proposed Treas. letters and drafts on tax-exempt
securities and salaries to be sent to Speaker
and Vice Pres. discussed at Cabinet meeting
1/13/39
160: 33
a) Copies attached
Revenue Revision
162
Progress report on state salary taxation
transmitted to FDR by HMJr 1/24/39
162: 218
FDR asks HMJr and Hanes to urge Doughton to
push Govt. salary and Govt. bond taxation
matter 1/26/39
217
Revenue Revision
185
HMJr's statement at press conf. concerning FDR's
remark "busine se need have no fear of increased
taxes" 2/23/39
165: 156
a) HMJr discusses with Sen. Harrison
165
b) #
#
. Congressman
Doughton's office
167
c) HMJr discusses with Speaker Bankhead
172
4) Newspaper comment
204
Conf. on taxes and business; present: HMJr, White,
Lochhead, Foley, and Bernstein 2/23/39
181
e) Doughton endorses HMJr's statement
165: 277
Revenue Revision
See Business Conditions
166
Revenue Revision
See Business Conditions
187
Revenue Revision
See Business Conditions
168
Revenue Revision
169
HMJr's stand in 1937 reviewed at Conditi 9:30 meeting
3/14/39
169: 177
a) No change in point of view
Barkley doubts wisdom of tax XXXX revision
legislation 3/14/39
218
"Busi ness needs tax reform" - joint broadcast
by Congressmen Celler (N.Y.) and
McCormack (Mass.) 3/14/39
211
Conf. on tax proposals as discussed wi th
FDR and Congressional leaders;
present: HMJr, Hane s, and Gaston 3/15/39 228
Revenue Revision
See Business Conditions
170
Revenue Revision
See Business Conditions
172
Sen. Harrison-FDR correspondence
a) FDR sends to Harrison copy of Treas. Dept.
estimates (3/21/39)
See Book 176: 177
b) FDR's memo on Harrison's letter
(3/25/39) - See p. 156
169
c) HMJr's answering letter to FDR
166,167
d) Telephone conversation between Hane #
and HMJr (in Sea Island, Ga.)
156
(3/27/39)
e) Hanes' letter to HMJr after studying
FDR-HMJr correspondence (3/29/39)
150
Revenue Revision
163
Govt. salary and Govt. bond taxation: Hanes memo
transmitted to FDR in response to FDR's request
2/2/39
163: 101
Revenue Revision
176
Magill letter reiterating correctness of Treas.
position as discussed with FDR on 10/29/37
KEX 4/1/30
*
176: 9
White memo: "Proposal to tax idbe deposits"
4/5/39
129
XXXXXX FDR's letter to Sen. Harrison 4/4/39
145
a) FDR sends to Harrison copy of
Treas. Dept. estimates (3/21/39)
177
b) FDR's memo on Harrison's letter
(3/25/39) - See p. 156
169
c) HMJr's answering letter to FDR 166,167
d) Telephone conversation between Hanes
and HMJr (in Sea Island, Ga.)
(3/27/39)
156
* Drafts of statement on changes in tax laws
to be made by HMJr before Com. on Ways and
Means sent to Ga. on 4/5/39
176: 110,116
2 Revenue Revision
e) Hanes letter to HMJr after studying
FDR-HMJr correspondence (3/29/39) 176:150
Revenue Revision
tax
Magill-Shoup draft of/statement No be made by
177
HMJr before Committee on Ways and Means
4/10/39
177: 1
Blough draft
24
Magill-Shomp-Blough draft
30
Conference regarding tax statement; present:
HMJr, Gaston, Blough, Duffield, Magill,
Shoup 4/10/39
46.93
Viner asked to come to Treas. to discuss statement t
4/11/39
251
Conf.: present: HMJr, HMIIII, Gaston, Shoup, Blough,
Duffield, McReynolds 4/11/39
308
Revenue Revision
178
Duffield draft of tax statement 4/12/39
178: 2
Magill-Shoup-Duffield-Blough draft 4/13/39
342
Revenue Revision
Duffield's 2nd draft of tax statement 4/14/39
179: 1
HMJr explains to 9:30 group object of tax statement:
to let country know in what direction it is headed
80 far as public debt and deficits are concerned
4/14/39
155,
179
Revenue Revision
180
Blough-Shoup draft, No. 1, of tax statement
4/17/39
180: 1
a) Discussed with Bailie
b) Magill's letter urging that statement
be made and that it be "cast in terms
of broad fiscal policies"
16
Blough draft 4/19/39
260
Revenue Revision
Tax statement to be made by HMJr before Com. on
ways and Means:
Draft prepared following N.Y. City meeting
4/29/39
181: 121
Blough's final draft
150
Memo (Blough) comparing recommendations in
proposed Treas. statement and in Brookings
report, "Taxation and Capital Investment,"
HMJr's memo in longhand 4/25/39 of 3 alternative
by James D. Magee
200
plans 4/29/39
349
FDR asks for 1914, '18, '29, '38, percentage of
taxes paid by corps. (Fed. only) to their income
4/25/39
214
a) Blough memo
4/26/39
272
Revenue Revision
187
Hanes' draft (approx. 5/1/39)
187: 204
Draft with FDR's suggestions 5/2/39
217
"
"
"
If - HLJr's copy
250
HMJr reports to Hanes result of conf. with
FDR 5/3/39
355
Revenue Revision
18
Tax statement to be made by HMr before Com. on
Ways and Means:
HMJr reports to White, Blough, and Duffield
result of conf. with FDR 5/4/39 188: 66
HMJr confers with Gaston, White, Blough,
and Duffield 5/5/39
143,193,285
Draft rewritten with FDR's suggestions
169
HMJr mentions to Blough suggestions made
by Doughton 5/6/39
190
Draft discussed with FDR 5/8/39
237
HMJr reports to Treas. group on talk with FDR
in which he announced that "the big four are
opposed to any tax bill" 5/8/39
277
Blough provides copy of memo of 10/24/38 which
served as basis of conf. between HMJr, Hanes,
and FDR
405
2
Revenue Revision
188
Magill-Shoup book on revenue revision prepared
for HMJr:
a) Blough comment 5/8/39
188: 272
Revenue Revision
HMJr and Hanes confer with Doughton and Cooper
following HMJr's last . talk with FDR in which
5/9/29 FDR withdraws approval
189: 39
5/9/39
a) HMJr states.be thinks tax bill
will raise enough revenue to
make start for balancing budget
43
Doughton reports on conversation with Harrison
who "does not seem inclined to fall in line"
5/10/39
118
HMJr N.Y Doughton, Cooper, Hanes, and Gaston discuss
Times STORY
5/11/39
152
a) See ticker report, page 159
199
b) Krock explains source to HMJr and
184
exonerates Hanes of all responsibility 5/11/39
2 Revenue Revision
HMJr tells XMXXXXX Miss LeHand his strong
189
preference is that Hanes be present at tax
conferences at White House 5/11/39
1891 167
Farley and HMJr discuss' 5/11/39
181
a) HMJr states he understands "Hopklns
is no longer interested in taxes"
b) Farley quotes Gen. Wood (Sears, Roebuck)
in conversation in which he announced
to Farley that he was leaving Commerce Dept.
Resume of Hanes' activity 5/11/39
190
a) lianes tells HMJr he does not like FDR
Cohen (Ben) memo on tax revision
213
Blough memo: "What are the tax deterrents to
business?" 5/12/39
219,
324,325
3 Revenue Revision
189
HMJr takes "the 100 richest persons material"
to White House; returned to Hanes' office
later 5/15/39
189: 327
Revenue Revision
190
Nexxx
Tax statement to be made by HMJr before Com. 6n Ways and
Draft incorporating Viner's suggestions
Means:
5/17/39
190. 142
190
Revenue Revision
Statements on tax matters by members of Administration
during 1939
190: 160
Blough memo: "Accuracy of estimates prepared by
Mr. Stem in memo for Sen. Harrison" 5/17/39
177
Blough memo: "Penalty taxes on corporations
accumulating surpluses in excess of reasonable
needs of business (Section 102 and he former
Sections 104 and 220)"
5/17/39
186
Revenue Revision
191
Revision of statement pertaining to II (1)
future tax-exempt securities; and (2) reducing
surtaxes in higher brackets, in accordance
with Mrs. FDR's suggestions 5/22/39 191: 63
a) Discussion by HMJr, Blough, Gaston,
and White
XXXEXXX
b) Read to. Doughton
71
281
Statement to be given by HMJr before Com. on
Ways and Means:
Conf. to discuss last review 5/23/39
94,
150,
261
* Doughton and Cooper confer with HMJr and
Hanes 5/24/39
191: 313
Revenue Revision
Excerpts from press conf. concerning progress
192
5/25/39
192: 5
Blough memo of conf. in HMJr's office at which all
Democratic members of Subcommittee on Int. Rev.
Taxation on House Ways and Means Com., as well
as Gaston and Blough, were present 5/25/39
21
a) HMJr roads his statement and announces FDR
*
has approved every word of it
Gt. Britain: Blough memo in answer to FDR's request
providing (1) average per capita tax per annum
in Gt. Britain; (2) average per capita tax per annum
(fed., state, and municipal) in U.S.; (3) has
Gt. Britain's rearmament program been paid for by
** (a) increased taxes, or (b) borrowing?
5/26/39
185⁸⁶,
tax
* Actual/statement made by HMJr before Com. on
Ways and Means 5/27/39
95-A
Revenue. Revision
193
Alvord, Ellsworth C.: Testimony as presented
to House Ways and Means Com. 6/2/39
193: 243
a) Copy sent to HMJr
331
Revenue Revision
195
HMJr sends to FDR up-to-the-minute progress
report prepared by Hanes on tax bill
6/13/39
195: 171
Reven ue Revision
197
HMJr sends to FDR 2nd progress report prepared
by Hanes on tax bill 6/15/39
197: 130
Hanes' 3rd report 6/16/39
223
" 4th
"
6/17/39
228
Revenue Revision
199
Hanes' proposed testimony reviewed by HMJr,
Gaston, and Hanes
6/28/39
199: 184
Revenue Revision
Dividends, Withholding of: FDR asks HMJr who askg01
Harold Graves to make thorough study
7/5/39
201: 99
Doughton asks that HMJr or Hanes make formal
rebuttal on tax-exempt securities
7/6/39
303
a) Since Hanes started debate, Hi&Jr feels
he should give rebuttal also
Revenue Revision
202
Dividends, Withholding of: Graves' study in answer
to FDR's request
7/10/39
202: 162
Revenue Revision
203
Press comment on HMr's statement 7/17/39 203: 293
Revenue Revision
20#
Hanes' letter congratulating HiAJr on passage of
tax bill, and HMJr's reply 7/18/39
204: 26
Dividends, withholding of: Proposed T.D. discussed
by HMJr with Magill 7/19/39
75
a) HMJr discusses with Harrison
7/19/39
b) ENHIGHEX M
" Doughton 7/19/39
23990,
234
Revenue Revision
205
Dividends, Withholding of: Proposed Treas. Decisi on
in connection with Section 102 cases discussed by
HMJr, Graves, Harrison, and Doughton in Doughton's
office 7/26/39
205: 88
a) Wall St. Journal article sent to FDR
7/27/39
156
1) Discussed at 9:30 meeting
7/27/39
160
221
Revenue Revision
Doughton and Cooper discuss with Hanes program
for continuing study of the tax structure
11/4/39
221: 205
****** presents FIR Taxes
Revenue Revision
222
Type. - obsolvecence fratures
discussed by by FDR, Hm Jr + Hance "lalog BK 222/95 144
Revenue Revision
278
Conf.; present: FDR, HAJr, and Hanes
11/9/39
222: 92
Randolph Paul presents ideas on production of
increased revenue 11/13/39
222: 192
n) Copy transmitted to FDR
196,258
b) Excess profits tax memo transmitted
by Paul to FDR 11/16/39
383
Revenue Revision
224
HMJr tells Paul (Randolph) of FDR's interest
in tax memo 11/27/39
224: 143
a) Magill and Knollenberg will also be present
1) HWr- Magill conversation 11/28/39
336
Increased revenue discussed by HMJr, Hones, Tarleau,
Blough, and O'Donnell
11/27/39
169
Revenue Revision
225
Randolph Paul confers with Treas. group 11/30/39
225: 164
Revenue Revision
226
absolvance & depariation fistured anglane -
air flues moth invalved production ; Su Was withins:
Airglams & air glane moths
Revenue Revision
Randolph Paul memo: Hanes' memo showing that All 46
suggestions have received consideration from
Treas. for many years past
12/1/39
226: 75
Magill opinion of Paul memo
12/5/39
343
Recome Revision
227
Sur Financing Govt (B.M.,1940)
Revenue Revision
729
Paul (Randolph) recommendations: Viner memo
12/14/39
229: 71
Revenue Revision
See Financing, Govt.: Budget Message, 1940
Viner memo on "Allowances for'extraordinary'
obsolescence" 12/20/39
231: 157
Division of Tax Research projects since
adjournment of Congress
12/20/39
168
Revenue Revision
Undistributed Profits Tax: Conf. of Treas. group
12/29/39
232: 310
a) Wall St. Journal story
309
Revenue Revision
Summary of recommendations made by taxpayers, 233
transmitted to Doughton by HMJr
1/4/40
233: 228
a) Doughton tells HMJr he thinks entire project
a great mistake 1/5/40
266
Revenue Revision
Doughton's letter on recommend tions from taxpayers
assembled by Hanes and transmitted to Congressional
committees on taxation discussed by Sullivan
at 9:30 meeting
1/11/40
235: 14
Revenue Act of 1939: Sullivan memo commenting thereon
"by and large a good tax bill" 1/15/40
376
Runne Act of1939: cost of advinistering
FDR asks that Guil up. afdnt. Rev. rash
pasm study 1/13/40
222A 222 A
Revenue Revision
Doughton provided with info. regarding sources
of suggestions recently transmitted by Treas.
1/16/40
236: 67
FDR asks HMJr that committee be appointed to study
costs of tax law changes of 1938 and 1939
1/17/40
176
Revenue Revision
240
Doughton tells Sullivan agreement on any new tax
program must be reached by FDR. HMJr. Harrison,
end himself before introduction
2/7/40
240: 41
Revenue Revision
Currie discusses with Sullivan advisability of
introducing bill at this time 4/3/40 250: 239-A
Revenue Revision
Natl. Defense Tax (10%): HMJr asks Blough to
work on 5/26/40
266: 185
a) HMJr's own program
186
b) Tentative revenue estimates under
proposed provisions 5/26/40
195
c) Tarleau memo on conf. 5/27/40
270
Conf. in HMJr's office: present: HMJr, Bell,
Sullivan, Helvering, Blough, Tarleau,
O'Donnell, and Magill 5/27/40
HMJr confers with Harrison and Cooper,
Bill 274
235
both favor increasing debt limit and tax bill
5/27/40
281
a) H. and C. both favor 10% increase on
Sullivan's plan for increase in gasoline
1939 corporation income tax/ but oppose
b)ow tax
b) Sullivan mimo + Estimate
282,283
Revenue Revision
Conf.; present: HMJr, Sullivan, Bell, Helvering,
Stam, Sen. Harrison, Congressmen Doughton and
Cooper 5/28/40
267: 1
a) Committee poll reported by Harrison
b) Budget situation and debt limitation
discussed
c) Harrison's proposals
1) FDR approves
d) Increase in Customs opposed by Hull
e) Press statement
Ways and Means Committee meeting attended by
Sullivan, Tarleau, Blough, and O'Donnell
5/29/40
170
Senate Committee meeting attended by Blough
5/29/40
171
2 Revenue Revision
257
Bill as introduced in House of Representatives
5/30/40
267: 327
HMJr's testimony before House Committee 5/31/40
a) Draft
328
b) Discussed with Treas. group
397
Revenue Revision
268
Excess Profits Tax: Conf.: present: HMJr, Sullivan,
Blough and Tarleau (HMJr's home, 8:30 P.M.)
6/3/40
268: 84
a) FDR's plan discussed
1)Disamed will Harrison, Daughter, Congred
6/4/40 :218
Revenue Act of 1940:
Sullivan reports on hearings before Ways and
Means Com. 6/3/40
82
Revenue Revision
Comparison of present and proposed individual 270 income K
taxes on net incomes of selected sizes
270:106
Revenue Revision
by HMJr
Press conf. statement: "Tax resolution entirely
271
acceptable and most pleasing to Pres. and
myself"
6/10/40
271: 117
136-A
a) Discussion at 9:30 meeting
138
Additional funds for Irey's office discussed
with Congressman Cochran and Sullivan
6/10/40
168,171
Revenue Revision
Estimates of expected yield of pending bill provided
for Currie by Colm (Commerce) and transmitted
by FDR to HMJr 6/13/40
272: 236
Revenue Revision
Tax-exempt Securities: HMJr's statement of
272
Treas. position before Senate Finance Com.
6/12/40
272: 69
Revenue Revision
Currie memo for FDR, together with Sullivan's
275
and Bell's comments thereon 6/22/40
275: 40
Revenue Revision
Excess Profits bill: FDR wants message within
277
next few days as opening gun of campaign
a) Discussed by Treas. group 6/28/40 277: 125
Revenue Revision
Excess Profits Tax: Conf. between Treas, reps.:
272
Harrison, Doughton, Cooper; Stem:/and Paul
7/1/40
278: 93
a) Further discussion between HMJr,
Bell, Gaston, Foley, and Sullivan
141,157
b) Further conversation with Cooper
152
1) FDR has decided to write his
own message and send it up
156
immediately ; HMJr considers this a mis-
a) Michelson, Mellett, and
take
Gaston conversation
155
c) FDR told Sullivan, Magill, and Paul to
spend a day at farm on subject
174
2 Revenue Revision
278
Excess Profits Tax:
Vinson-Trammell Act - Tobey rider in 1934
discussed in Foley memo
7/1/40
278: 181
279:206
Revenue Revision
Excess Profits Tax:
279
Conf. in Leon Henderson's office: present: Kades,
Ginsberg, Ham, Henderson, Taggart, and Floyd
Odlum
7/2/40
279: 66
Conf.; present: Magill, Sullivan, Tarleau,
Blough, Shoup. add Paul 7/5/40
328
a) Plan assist explained
Revenue Revision
Emergency Facilities: Propriety of rapid
280
amortization (unsigned memos)
7/6/40
280: 4-A
Excess Profits Tax: Conf. preparatory to White House
visit; present: HMJr, Bell, Sullivan.
Magill, Paul, Blough, Tarleau, White,
Henderson, McReyno Ms, Biggers, and Foley
7/8/40
268
a) Drafts of memo to FDR
323,326,
329,336
White House conf. ; present: HMJr, Sullivan, Foley,
. Magill, and Paul
7/8/40
332
Depreciation and obsolescence deductions:
conf. in Leon Henderson's office; present:
David Ginsberg, Ham, Taggart (SEC), Kades (Treas. )
and Floyd Odlue
7/8/40
344,
346
a) HMJr discusses with Harrison
280: 354
b) HMJr confers with Harrison,
King, George, and Cooper
359
Revenue Revision
Excess Profits Tax:
281
Conf.; present: HMJr, Sullivan, Foley, Paul,
and Schwars 7/9/40
281: 1
Foley name advocating repeal of limited
excess profite tax provision in
Vinson-Tranmell Ast if general
excess profits tax is enacted,
sent to FDR 7/9/40
17
a) Publicity displeasing to HWr; discussed
with Foley and Sullivan 7/10/40
182
b) HMJr asks FDR for conf. 7/10/40
182,184
1) Copy of Foley statement which HMJr
gave FDR 7/10/40
210
Revenue Revision
Excess Profits Tax:
282
Reps. of Natl. Assn. of Mfrs. confer with HMJr
7/11/40
282: 1
Conf. at Sullivan's home with reps. of Advisory
Commission, Council of Natl. Defense 7/11/40 5
a) McReynolds-HMJr communications
82
Amortization (Vinson-Trammell Act) ruling about
to be made for Wright Aeronsutical Corp.
discussed in Foley memo
7/11/40
44
a) Conf. with Knudsen (Foley memo) 7/11/40 45,
105
1) Knudsen reports on Louis Johnson's
(Asst. Secy. of War) refusal to
sign contract embodying suggestions
agreed upon at White House
Revenue Revision
2 Excess Profits Tax:
282
b) Cooperation of RFC discussed by HWr
with Jones 7/12/40
282: 168
1) Foley-HMJr conversation
172
2) Knudsen-HaWr
n
174,219
c) Furlong (Admiral, Navy) explains his
testimony in connection with misunderstanding
which has arisen 7/12/40
256
Doughton calls to explain absence from meeting
and asks for resume 7/11/40
113
Conf. with Randolph Paul; Sullivan and Foley
also present 7/15/40
575
e) Plan to favor small companies discussed
8m also Box 283 9,232,245
Revenue Revision (Finson-Trammell Act)
283
Amortisation/feature of special additional
facilities: Budget alteration of letter to FDR
prepared in Treas. establishing coopration
between Var Dept. and Bur. of Int. Rev.
rejected by HMJr
7/16/40
283: 24
Outside lawyers acceptability to Treas.
discussed by HMJr, McReynolds, Biggers,
etc. 7/17/40
316,318
Revenue Revision
Excess Profits Tax:
255
Probable Yield: Sullivan memo
7/22/40
285: 41
Conf. with Democratic members of House
Ways and Means Com.: Sullivan memo
7/22/40
42
Treas. draft of bill as prepared for
presentation to Ways and Means Com.
7/22/40
58
a) Natl. Advisory Com. attorney,
Fred Eaton, tells Sullivan
accord with Treas. on amortisation
(Vinson-Trammell Act) feature/fuportant
7/23/40
264
1) Sullivan states bill may be
discussed after it has gone
18d House Vavi and Means Com.
nas been printed
Revenue Revision
2 Excess Profits Tax:
285
Conf.; present: HMJr, Sullivan, Foley, Viner
7/23/40
285: 265
Stam, of Joint Com., intimates he was
"acting under orders when requesting
another week in which to consider
Treas. plan" 7/23/40
331
Revenue Revision
Excess Profits Tax:
286
Draft of bill: Rates explained to FDR
7/25/40
286: 217
Brown (J. Douglas - Professor, Princeton Univ.)
memo on depreciation allowance
241
a) HMJr's acknowledgment 7/25/40
239
Revenue Revision
(John W.)
287
Central Republic Trust Co.: Hanes' 1/appearance
before Ways and Means Com., representing
Philip Clark of Central Republic Trust Co.,
discussed at 9:30 meeting
7/26/40
287: 36
Revenue Revision
Excess Profits Tax:
287
Deficit situation discussed at White House
conf.; present: HMJr, Bell, Foley, and
Sullivan (7/25/40)
287: 89
"Separation of bills to rush amortization
feature through" as planned by Henderson and
Stettinius discussed by Sullivan at 9:30
meeting
7/26/40
35
a) HMJr tells FDR of Knudsen's surprise
7/26/40
91
Farley to be asked to help in putting bill
through
7/26/40
120
Revenue Revision
1111111
288
Excess Profits Tax:
Cabinet discussion reported by Bell to HMJr
8/2/40
288: 154
Revenue Revision
Excess Profits Tax:
289
Comparison of Treas. and Joint Com. plans
8/5/40
289:
Bell,
78
Conf.: present: HMJr,/Sullivan, Foley: Stimson:
Palmer: REEK, Senators George, King, and
Harrison; Congressmen Doughton, Cooper,
McCormack: Stam: Knudsen 8/5/40
86
a) Sullivan Explania stuation to 4:30 group;
Stow (30int Com.) monts Tr. to Endors thirgbur
8/6/40 194
Revenue Revision
289
Tax Bill: FDR tells HMJr he wants one immediately
and he doesn't care what's in it 8/5/40 289: 51
a) HMJr tells staff: "After all, FDR is
running for office; I'm not"; thinks
it best that Congress be permitted to
write the bill after which HMJr will
criticise it and FDR will express his
views when he signs it
1) Sullivan thinks there will be
no excess profite feature;
thinks Treas. should be very
careful "because the Treas.
will have to clean it up next year"
Revenue Revision
Excess Profits Tax:
290
Coyle (David Cushman) rough draft, of
HMJr's statement 8/7/40
290: 128,
a) Discussed at Treas. conf.:
163
present: HMJr. Bell, Foley,
Gaston, Coyle, and Sullivan
135,
218,253
b)Realing copy
B15291: 102
Revenue Revision
295
Pending bill discussed by Bell with FDR at
Cabinet meeting 8/23/40
295: 190
Revenue Revision
Excess Profits Tax: HMJr (in Canada) told by
296
Sullivan that FDR recommends to Doughton
and Cooper a sliding scale on invested
capital; Sullivan thinks this would postpone
bill at least two weeks; Treas. has advised
a different rate schedule for average earnings
from that used by those using the invested
capital method; privilege tax added for
everyone who elects to use average earnings
8/26/40
296: 12,15,93
Revenue Excess Profits Revision Tax: W.C. Amplements: That
Menderson, Knudsen, Biggers, Nelson: HMJr, Sullivan,
Foley, etc., decide it would be best to have
conf. with and endeavor to iron out differences
9/5/40
303: 29
a) Conf.
153
1) McReynolds and HMJr discuss
185
Knudsen testimony 9/5/40
115
Henderson discusses his testimony with HMJr 9/5/40 135
a) Natl. Defense Council asking Comptroller
General for an opinion on a tax matter
without mentioning to Treas. discussed
137
b) McReynolds and HMJr discuss Henderson talk 142
Sullivan north m Execution sessim of Sun. of Fin.Com.
to uns.Ru
9/4/40
BK304: 120
Revenue Revision
Excess Profite Tax:
304
FDR interested in putting over Treas. bill
for first time; HMJr and Sulliven discuss
excellence of LaFollette amendment;
Sullivan thinks if FDR would telephone
Congressura McCormack, Cullen, and Doughton
House make pase LaFollette amendment
9/9/40
304: 116
a) Conf. between Congressional leaders
and Administration officers reported
by HMJr to Bell, Gaston, Sullivan,
Foley, andWhite 9/10/40
171
1) LaFollette bill "to be sprung
on the floor with Administration
backing"
2) FDR sent the 2 tax bills before the
Senate and
over
summary of LaFollette bill; FDR reminded
to get in touch with Sens. LA Follette
and Byrnes 9/10/40
304: 180
2 Revenue Revision
304
Excess Profits Tax:
3) LaFollette told plans
9/10/40
304: 192
Stimson to be asked by HMJr "to lay off
tax bill from now on" 9/10/40
226
Revenue Revision
305
Excess Profits Tax:
Sullivan's statement before Senate Finance Com.
9/11/40
305: 89
a) Discussion between HMJr, Sullivan,
Foley, Gaston, and Bell
91,105,107
b) Report on Harrison's press conf.
following Exec. Session
100
c) Press comment discussed by Treas.
group at 9:30 meeting 9/12/40
145
Revenue Revision
1940 bill: Resume provided for Budget Bureau
10/2/40
318: 176
318
Revenue Revision
Tax Bill, H.R. 10413: FDR requests study:
10/9/40
DOG aill (now - Ant)
320: 305
inform of ungs with small ant
320
of actual inv. cagibal ht with
high wring and lat s yrs)
Revenue Revision
321
Excess Profits Taxes: Special study prepared by
Standard Statistics Co., Inc. 10/14/40 321: 334
,
Revenue Revision
Excess Profits Tax/ Discriminations:
324
Report prepared by Sullivan but not sent
to FDR in view of coming tax conf.
at White House 10/21/40
324: 77
Revenue Revision
330
HMJr and Sullivan to put on program making it
impossible for states and municipalities
to sell tax-exempts
11/7/40
330: 29
Excess Profits Tax: HMJr asks that watch be made
on higher prices to offset excess profits tax
11/13/40
211
Revenue Revision
331
Tax Avoidance: Five loopholes described by
Sullivan for HMJr in Jamaica 11/19/40
331: 126
Doughton infor 5 Treas. that FDR wants conf.
immedi tely after HMJr's return 11/20/40
184
a) FDR announced he could write a
tax bill in two hours
b) FDR invites HMJr, Doughton, Cooper,
George, and Sullivan to supper 11/29/40 188,
189
1) Sullivan and Blough asked to
fly to lidami with material
195
a) Suggested tax program
271
Revenue Revision
332
Program disax discussed by HMJr, Bell, Sullivan;
Foley, and Gaston 11/28/40
332: 198
Revenue Revision
333
Gulick, Sullivan, Tarleau, and Blough discussion
of "comprehensive review of taxation" covered
in Sullivan memo (taken to White House conf.)
11/29/40
333: 125
Revenue Revision
334
Budget: Normal and abnormal or defense budget
discussed at White House conf.; present: FDR,
HAWr, and Sullivan, Harold Smith, Senators Harrison
and George, Congressmen Doughton and Cooper
12/2/40
334: 83
Revenue Revision
335
N.Y. Times to be checked for "misstatements"
as, for example, "business losing money
on account of higher taxes"
12/3/40
335: 1
Overlapping taxation to be studied by
Gulick (Luther); from = 1912 to 1939
Fed. has increased from 35% to 40% -
state from 14% to 27% - municipal decreased
from 58% to 32%
12/3/40
2
Canadian excess profite and general sales tax
to be studied by Blough 12/3/40
10
Harrison-Doughton decision: No new taxes or
tax rates to be applicable to 1940 income
discussed in Sullivan memo 12/3/40
26
Gulick "comprehensive review of Fed.-State
tax relations" 12/3/40
80
* a) State Dept. asked to arrange
Blough's projected trip to
12/5/20
Canada
Revenue Revision
Conf. in Rayburn's office: Sullivan memo
336
12/6/40
336: 128
"Tax-exempt Securities and Natl. Defense":
Foley speech before Natl. Institute of
Municipal Law Officers 12/6/40
206
Revenue Revision
Tax-exempt Securities - passing of:
338
See Financing, Govt.
Revenue Revision
Tax-exempt Securities:
339
Sullivan, Foley, and Murphy to work/examples
for speech by HMJr or magazine articles
12/12/40
339: 4
a) Foley neme on conf. with
Walter Stone (Scripps Novard), etc.
12/12/40
213
Revenue Revision
Tex-exempt Securities:
344
Legislation discussed by Treas. group
1/3/41
344: 211
a) Sullivan draft
27
Revenue Revision
348
Suggested program (Sullivan memo) transmitted
to FDR 1/16/41
348: 202
Revenue Revision
348
Suggested program (Sullivan memo) transmitted
to FDR 1/16/41
348: 202
Revenue Revision
349
For debt limit, see Financing, Govt.
Tax-exempt Status: Memo on
bona fide religious, etc., organizations
prepared for FDR 1/21/41
349: 272
a) as a result of
Town Hall debate with Verne Marshall
of "No Foreign War Committee"
Reciprocal income taxation of incomes of Fed.
and State employees: Resume' of action taken
prepared for FDR 1/21/41
348
Revenue Revision
See also Financing, Govt.
350
Excess-Profits Tax Act of 1940 - suggested plan
for granting relief under: Tarleau memo
1/22/41
350: 287
a) Sullivan explains status and why
he is not prepared 1/24/41
332
Revenue Revision
Excess Profits Tax Act of 1940: Proposed plan
370
for granting additional relief under
(agreement reached between Joint Com.
and Treas. staff)
370: 145,146
Revenue Revision
372
Tax-exempt Corporations: Ernst (Morris L.) letter
concerning 2/14/41
372: 299
Revenue Revision
Tax-exempt Securities: Sullivan presents map
373
on repeal of exemption on state and municipal
bonds 2/19/41
373: 259
Part of N.Y. Authority - Foley nommenalations concerning
future issues 2/21 14,
in lizer of rescinding of tay exempt feature of
314:241
Revenue Revision
Elimination of tax-exempt state and municipal
376
securities discussed by Treas. group
and House group in Rayburn 's office
2/27/41
376: 165
Revenue Revision
Overlapping Taxation: Conf.; present: HAJr,
379
Elihu Root, Jr., Gulick, Bruere, Burgess,
Bell, Sullivan, and Blough 3/5/41
379: 27
a) Institute of Public Administration
to participate
b) Carnegie Corp. point of view
presented by Root
34
Excess Profits Tax Amendment: Suggested
comment by FDR
3/5/41
95
Revenue Revision
New program discussed by HMJr, Gaston, Foley,
380
Bell, Sullivan, Blough, and Tarleau
3/11/41
380: 398,411
Revenue Revision
382
Inter-governmental tax immunity: HMJr's letter
to FDR 3/17/41
382: 342
a) Copies sent to Justice, Navy,
War, Hillman, and Knudsen
337
Revenue Revision
Doughton assured by HMJr repeated stories
384
that Treas. writes all tax bills do not
originate in Treas. itself 3/20/41 384: 37
a) Sullivan tells HMJr of Doughton's
sticule disturbance
29
Revenue Revision
Gulick, Luther: Financing of project again
384
discussed by HMJr, Sullivan, etc.
3/20/41
384: 27
Revenue Revision
Conf.; present: HMJr, Sullivan, Tarleau, Blough,387
and Haas 4/8/41
387: 2
a) If 2/3 rule is to be followed,
Sullivan feels understanding should be
reached on amt. to be raised; Bell:
if expenditures for 1942 are $19 bil.,
2/3 would be 122 bil.
b) New rates discussed
c) Rates on liquor discussed; HMJr does
not want to bring back bootlegging
d) Excise taxes discussed; HMJr again
advocates taxes "on the things for which
you wish to discourage expenditures"
Diplomata (Amn.) Abroad: Deduction of expenses
abroad in lump sum from income discussed
4/9/41
187,188,189,190
* (See tables on pages 27, 28, etc.)
Revenue Revision
388
2/3 of current expenditures to be met by current
revenue and 1/3 financed through borrowing
will necessitate tax bill yielding an additional
$3.5 billion per yr.: Memo for FDR discussed by
HMJr, Sullivan, and Blough
4/11/41
388: 1
a) Conf. with FDR; present: HMJr and Sullivan 20
1) Henderson, Eccles, and Currie
to be contacted at request of FDR
21
a) Eccles-HMJr conv. 4/11/41
52
2) Cunnic -Sulliven Discussion SaNdram 4/15/4/389:63
b) comf. * HmJrj have Group
anythm, Callsm, Grogra */*/41
STA: 185
Revenue Revision
388
Inflation: Possible check by use of taxation
discussed in Merillat memo 4/11/41
388: 142
Revenue Revision
388
Obsolescence: "Treasury's severely criticized
position that congressional legislation was
necessary to authorize amortization allowances
sustained by judiciary" - Foley memo 4/14/41
388: 323
Revenue Revision
Natl. Assn. of Mfrs.: Present point of view
389
as given to Sullivan 4/16/41
389: 190
$35 billion in taxes suggested as figure
to be used by FDR 4/17/41
288
a) Broadcasts and comment
290
HMJr'a statement before House Ways and Means Com.:
Outline prepared by Sullivan 4/18/41
458
<1HmJri own suggestimes
340:1
11 Fint soft -Kulu
390:177
and of 4/22
305
d) Rayhman HmJr cmv. 6/23/4,
391: it
1) Dafts
391:86,93
f) Marings 150
109,130, 120,
1) HMJr's testimony 151
h) Sullivan tradimmy
134
158
i) Radio am must
177
j) PASS naction 6 Trias. pragram 391: 342
Revenue Revision
390
Non-defense spending to be reviewed in connection
4/21/41 with new tax program: CCC, NYA, WPA, etc.
390: 81
Revenue Revision
Income taxes by Fed. Res. districts,
391
March 1940 and 1941: Bell memo
391: 85
Revenue Revision
Surtaxes' effect on those having tax-exempt
392
securities - HMJr asks Sullivan to discuss
with him 4/28/41
392: 190
Revenue Revision
FDR's proposed letter to Doughton concerning
394
additional taxes for extraordinary defense
expenditures 5/1/41
394: 56
Revenue Revision
395
Life insurance industry as a source of increased
revenue discussed in Foloy memo
5/5/41
395: 25
Myers (Wm. I.) reviews HMJr's testimony before
House Ways and Means Com. 5/6/41
128
Excess Profits Tax: Discussion at 9:30 meeting
5/6/41
141
Excise Tax Proposals: Henderson to testify
against before House Waya and Means 6cm. -
O'Connell memo
5/6/41
168
Conf.; present: HMJr, Gaston, White, Sullivan,
Helvering, Haas, Tarleau, Blough, O'Donnell,
Foley, and Kades
5/7/41
228,267
a) Estimates for Excess Profits
259,31
* (Specific cos.)
Revenue Revision
Eccles-Henderson testimony as arranged by
396
Minton (HMJr not to be informed) discussed by
HMJr and Watson
5/8/41
396: 1,10
HMJr and Doughton
5/8/41
5
a) HMJr tells Foley, Geston, Sulliven,
and Kuhn about conv.
(see ave BK847 p.6)
8,12
Excess Profits Tax: Entire new program may be
necessary - Sulliven tells Treas. group
5/9/41
125,206
Magill confidential memo to HMJr 5/10/41
347
KII Kuhn draft (not used) of possible statement
by HMJr 5/10/41
353
White memo on excess profits--corp. taxes
5/10/41
360
Revenue Revision
Conf.; present: HMJr, Foley, Kades, O'Donnell, 397
Blough, Kuhn, Tarleau, Sullivan, and Schwarz
5/12/41
397: 25,67
a) Corporate rate increase to equal
amt. of revenue now obtained from
excess profits, with proposed change
b) Individual COB. - combined income
and excess profits taxes as percent
of net income, etc.
45,48
Numbers now employed in U.S. - Sullivan memo
5/12/41
65
House Ways and Means Com. hearings - Merillat
discusses various testimony 5/12/41 86,210,298
HMJr entertains Congressional group at supper
5/12/41
108
a) Memo to FDR describing 5/13/41
205
2 Revenue Revision
Ratio of taxpayers to payrolls in U.S. -
397
HMJr asks for figure 5/12/41
397: 136
Dividends those receiving - Foley memo
5/13/41
216
Statement by Sullivan before House Ways and
Means Com. discussed by HMJr, Sullivan,
Helvering, Foley, Tarleau, Blough, Bell,
and Gaston 5/14/41
334
a) Draft
340
1) Copy not sent to FDR
354
a) HMr tells Miss Tully
why copy cannot be sent
over just now
357
b) HMJr discusses with Doughton
and Helvering
359,362
Revenue Revision
Excess Profits Tax: hysullivan
398
Treas. statement, discussed by HMJr, Foley,
Kades, Blough, Kuhn, Gaston, Sullivan,
Helvering, Magill, Knollenberg, Shoup,
and Greenbaum 5/15/41
398: 43,125,191
a) Drafts
91,107,109,
181,268,277,
281,286**
b) FDR given resume of situation
through Miss Tully
188
c) Helvering memo on administering
the excess profits tax
284
Merillat report on House Ways and Means Com.
hearings 5/15/41
305
on also Bk 399 P.1
*
m also Bx 399 p.37, 236, 252
statument as smill hFDR F niew 59
a> rDR agromes Hindiam and
to look - 5/19/01 missaq: 269
statement a) tharmas ml 5Am : 335
Revenue Revision
Excess Profits Tax: Proposals of Eccles and
399
Henderson - Blough memo
5/17/41
399: 216
Tax anticipation certificates - Bell memo
5/16/41
119
Revenue Revision
Excise Taxes: Henderson's list of possible
400
commodities 5/20/41
400: 172
Revenue Revision
Groves, Harold M.
401
Gulick, Luther
Heer, Clarence
Newcomer, Mabel
To work on comprehensive study of Fed.-state-local
rev. needs and tax changes 5/22/41 401: 76
a) Heer accepts
5/24/41
317
1) Memmas accign $/28 41
402:165
c) 1 Dyks tras 11th IN about Grown 5/4/41 402:219
I Groups acciptance 5/29/41 102:220
Revenue Revision
402
9 ufg. corps.: Selected income statement items
showing wage and salary data, etc., 1939-1940
402: 251,
253
Revenue Revision
404
HMJr asks Doughton to clear requests for info.
from Int. Rev. through Sullivan's office
"to keep record straight"; Doughton gladly
agrees 6/3/41
404: 125
a) Sullivan returns written request
addressed to Helvering
6/3/41
128
Revenue Revision
405
HMJr anxious to state at press conf. his
disappointment at action of Ways and Means
Com.; Sullivan advises against it
6/5/41
405: 1
Gallup reaction reported by Odegard at
9:30 meeting 6/5/41
13,21
Estimates of income tax deposits, June 1941
209
Revenue Revision
406
Comparison of volume of business, net profits,
and Fed. taxes of certain groups of corps.
(engaged in shipbuilding, construction of
airplane engines, etc., as well as industries
not engaged in filling defense contracts):
Blough memo and table
6/9/41
406: 112
a) Discussion at 9:30 meeting
6/9/41
123
Tax certificates to be used in paying next BK409:14 year's
6/6/41
income tax discussed at group meeting
6/10/41
Revenue Revision
c)
406
Tox anticipation notes discussed by HMJr, Eccles,
White, Haus, Renson, McKee, Piser, Bell, and
Kuhn
6/27/41
415: 36
Opinion on maxed by I HMI, flation than, Talk Bill, through 12/41 417:109
Horillat memo 6/27/41
223
c) mm5r, stewart, Bill, Ham. Cumic, with
Kwan, Rasina , Mcsu, Euh, Colductions Pine
417:151
(ons)
d) Press nicase on plus 7/3/4/4 418: 133
11 Kmhn 415.109
Tax certificates to h and in paying nut years inc. tap simmed &
group EG muching 6/10/41 BK 106249
Keyn's is interested 7/8/4, Bx 419.09
f)anfignount wn3r Bill brunghton, Killy, Janes, Callshen,
slow, Brekley, Edmail 7/11/21 Bx120 86
2) Passamment Mcrillat Rsume' ,7/11/41
h) ID Rinford of dinance ang.1 1 , and
Loi
to participate in radio program THE AI Bx42222
Revenue Revision
407
Joint 6/11/41 income tax returns discussed at 9:30 meeting
407: 18
Revenue Revision
Farmers filing 6/13/41 income tax returns: Helvering 408
on
408: 69
Revenue Revision
409
Income tax collections for June 1941 as compared
with June 1940 by Fed. Res. districts
6/15/41
409: 1
Excess Profits Tax plan as suggested by
McKeough (Congressmam) discussed at
9:30 meeting 6/17/41
156
Financing, Govt. Revinue Revision
409
Social Security legislative program for 1941
6/17/41
409: 217
') Discussim at 9:30 meeting 619/41 410:130
Revenue Revision
Excess Profite Tax:
410
No further extension of time for filing returns
discussed at 9:30 meeting 6/18/41
410: 2
Estate tax rates as proposed compared with present
6/18/41
4
Schedule below Treas. rates adopted by House
Ways and Means Com.
6/19/41
211
Revenue Revision
411
Individual surtax rate schedules: Comparison of
under present law and proposal of Ways and
Means Com. 6/21/41
411: 280
Revenue Revision
412
Farmers' individual income tax returns discussed
in Blough memo 6/23/41
412: 25
Revenue Revision
413
Tax anticipation notes discussed by HMJr, Sullivan,
Heas, Murphy, Bell, and Schwarz
6/24/41
413: 49
a) XXXEX Bell memos
71,74,
75,96
b) Currie invited to next conf.
79
Amortization principles discussed in Sulliven memo
after confs. with Greenbaum and Kyle (War Dept.)
6/24/41
126
Fed.-State-Local fiscal relations: Gulick and Groves
report on progress of project
6/25/41
206
Revenue Revision
Press Opinion on Taxes: Inflation Talk -
415
Merillat memo
6/27/41
415: 223
Revenue Revision
Tax changes tentatively decided by Ways and Means 17
Com. through July 2, 1941
417: 27
Revenue Revision
419
Status of 1941 bill outlined in Blough memo
7/8/41
419: 162
Currie tells HMJr FDR is prepared to help
7/9/41
294
a) Possible letter discussed by HMJr,
Foley, Blough, Gaston, and Kuhn
7/10/41
362
b) HMJr thanks FDR for proferred help
7/10/41
436
1) Rayburn and HMJr discuss
possible message from FDR
7/10/41
440
"The Need for a Fiscal-Defense-Planning Committee" -
White memo 7/9/41
299,441
Revenue P.O.Rs Revision statement f Congress:
Excess Profits Tax:)
420
G
Discussion by HMJr, Currie, Gaston, Kuhn,
Blough, and Foley 7/11/41
420: 18
a) Blough discusses study of
representative corps. since 1935
Kahn dreft, No. 1 7/11/41 30
c)
#
#
No. 2 discussed
by HMJr, Sullivan, Blough, White,
Hase, Foley, Viner, and Kuhn
7/14/41
238,267
4) Currie has serious mental
reservations about Kahn draft
but likes Blough's suggestions;
thinks joint returns (whith FDR
favors) should be montioned 266
in
6
such
d) Blough's "suggested material on taxes"
discussed by Treas. group
a) Eccles consulted
317
282,299,
305
f) Currie asked to review
308
g) Lubin asked to review
310
h) Hillman " " "
312
i) Henderson " "
2
1) Draft No. 3
315
358
k) Draft No. 4 as sent to FDR
391
a) Copies to above group
1) staft again I hy Ines. 4 group
+ Eceles, cunic ,Lubin
m) ant. will, FOR ipnoit Hm3r Smith, Comper,
1) 1)sec Draft 82 96
2 Rev. Revision
420
FDRs FD statuat to
- & jonghtm shipkend. FOR duales against ag
1) Sullivan 7/15/41 message BK421:92 K
Copin to Ealn ,Hemlum , Gmil, Lulin , Hellace
2) Daughtow asks HmIr med he shaned do
B x 421 : 113
next) ASKS to way of
"
:182,
FOR
190,
193
Revenue Revision
422
Repeal of tax-exempt securities: Davidson (Clinton)
organizing group of wealthy people to ask for
repeal of exemption of future issues; concerned
about Treas. reaction
7/17/41
422: 2
Joint returns discussed at 9:30 meeting
7/17/41
3,214,215
Revenue Revision
Compulsory Joint Returns: Discussion before /Sock Ways and
423
Means Com. - Blough memos 7/21-22/41 423: 46,48
Excess Profits Tax: Discussion before Ways and Means
Com. - Blough memos 7/22/41
247,247-A
Revenue Revision
1941 Revenue Bill: Ways and Means Com. report 424: 136
424
Revenue Revision
"Your New Taxes": Amn. Forum of the Air
425
7/27/41
425: 96
Revenue Revision
426
Joint returns discussed by FDR, Bell, Sullivan,
and Foley 7/30/41
426: 16
a) Possible letter to Doughton and
Reyburn; may also comment on
excess profits tax
1) Tentative draft of letter to FDR
stating Treas. position 7/30/41 83,118,
123,137
a) Discussion of FDR's
corrections
108,126
2) FDR's actual letter to Doughton
141
1) Doughton's ans.
146
3) Rayburn-HMJr conv.
90
4) Miss Tully gives HMJr background
96
6) Doughton-HMJr conv.
113
83
Revenue Revision
Press release on two series of Treas. notes
427
to go on sale August 1
427: 3-A
Broadening of Base: Treas. opposition discussed
at staff meeting
3/4/41
253
HMJr's proposed statement before Senate Finance
Com. - let draft
8/4/42
326
15
2nd saft 8/6/41
429: 11
c) anf. of Tr. group, Eccks,
promt Honesr,Blongh
429.1
s
Revenue Revision
437
See reaction to 6% profit limit proposal in
H'Jr's speech/on Boston inflation invester:
Speeches by HMJr
Revenue Revision
"Redesigning Federal Taxation" by Randolph Paul
437
437: 68
1941 Revenue Bill changes as approved by Senate
Finance Com. 9/2/41
69
Henderson (Leon) correspondence with Congress on
joint returns discussed by HMJr and Henderson
9/3/41
281
Revenue Revision
438
Tax Amortization Legislation:
White House conf.; present: Judge Rosenman, Cohen,
Rowe, Gladeox, Crane, Coy, Cox, Greenbaum,
Schieffelin, Hensel, Kyle, Sullivan, and
Eichholz 9/4/41
438: 1
2nd White House conf.
9/5/41
199
Revenue Revision
440
Tax Anticipation Notes: Use in payment of State
taxes discussed at 9:30 meeting
9/11/41 440. 7
$1 mil. and over purchases during August
by Fed. Res. Districts
153
U.S.-British tax convention discussed in
Hull-NMr corres. 9/11/41
68
a) Proposed convention draft
72
fit F. 9/16/41 4414 199
a) Instructions to Tomy twoller oftenersity
nall Banic wf aminion 9/16/41 441:31
Revenue Revision
Estimated revenue effect of 1941 bill as agreed 441
upon in conf.
9/15/41
441: 17
Revenue Revision
6% Profit Limitation:
444
N.Y. Herald Tribune article 9/25/41
444: 40
Blough asked to start study
9/25/41
213
Hillman and HMJr discuss 9/25/41
216
conf. -wm3,, 61. unfl. 'Granett ,Kalls, Goton, Kulun
schmy. white
9/19/41
446:82
Revenue Revision
Chamberlain, Neville: Statements dealing with 447
"taking profit out of war" 10/2/41 447: 175
Revenue Revision
Excess Profits Tax:
448
Patterson (Under Secy. of War) testimony -
Foley memo 10/6/41
448: 65
Revenue Revision
Excess Profits Tax: Baruch-McAdoo-Houston statements
on "taking the profit out of war"
449
10/8/41
449: 76
Mfrs.' Excise Taxes: Henderson asks that cost
to consumer be not increased by more than
amt. of tax
10/9/41
221
Revenue Revision
Tax Savings Notes: Explanatory leaflet - copies 450
to FDR and Cabinet rembers 10/12/41 450: 145
147
SEE also Social senity b Bamad plants
Praining off all.1 in ame
Revenue Revision
Tax Anticipation Notes: Proposed letter to texpayers 452
discussed by HMJr, Bell, Sullivan, Morris,
Buffington, Barnard, Odegard, and Kuhn
10/17/41
452: 46
a) Proposed letter
66,67,69
6) your taxes
453:295
Revenue Revision
Shoup (Carl) study: "Amt. of Taxes Needed in
458
June 1942 to Avert Inflation" 10/21/41
453: 22
Canada+U.S. avoidence of double taxation:
Confe. to be resumed in Wesh. 10/27
115
XXXXXXXXXXXXXX
Caneda-Ct.Britain-W.S.: Comparative date on
income and profits taxes
10/21/41
119
a) Cable to Amn. Emb., London,
correcting Chamber of Commerce
statement
10/23/41
301
Revenue Revision
454
Fisher, Irving: Blough resume of plan not to tax
savings 10/24/41
454: 45
Tax Amortization Statute: Nelson, Henderson, and
Odlum suggested by Wayne Coy to FDR to carry out
responsibility of OPM with respect to administration
of
10/27/41
250,255
Revenue Revision
456
Excess Profits Tax base - Morris memo on problem
10/31/41
456: 202
Comparative data on taxes in U.S., Gt. Britain,
and Canada: (1) death and gift; (2) general
sales; (3) selective excise - Blough memo
10/21/41
214
"Know Your Taxes": Hampton A. Rabon, Jr., to
obtain banks' reaction
10/31/41
219
Revenue Revision
457
in Jr's conf. with Sen. George and Congress: an Doughton -
Sullivan, Barnard, and Blough present
11/5/41
457: 206
a) Cost of living and selected items
211
b) Minimum amt. of taxes needed for
calendar year 1942
212
c) Memo for HMJr's use in outlining
d) Miss Tully informed of conf.
proposed revenue program
224
233-A
.) Diecussion at group meeting
none
11/5/41
House
237
Conf. with/Ways and Means Com.
11/5/41
274
a) Material used
278
Work of
"How Fiscal Policy Can Aid the/SPAB" - Honderson memo
11/5/41
a)Hend. -Hms, Cra. "11141 459.267 305
1) Publicity given out by The : H mJr had assed
Pin. -Rep. - kaden for I- new tax hill
me ansure made -mend it h com.dent - no
"16 141
458. 1
Revenue Revision
458
Social Security - Compulsory Savings:
FDR given resume of action to date by HJr;
talk repeated to Sulliven, Barnard, and
Blough 11/6/41
458: 2,16
a) HMr's conv. with George
6
b) Blough's memo on conf. with
George and Doughton
11
c) Miss Elliott asked by HMJr to talk
to Doughton (from her own state)
on dangers of inflation
24
d) Doughton's press release
31
1) Proposed letter from FDR
2) Dear
to Doughton
11/7/41
148
e) "Social Security message from FDR
is ace card" HMJr tells 9:30 group
f) (Over) 11/7/41
109
f) White suggests "not Corcing program
on FDR"; HMJr resents inference
458: 110
4
32
4)
<1%x. 6) hunlow & - 6\
litten
Revenue Revision
458
"Excise Tax: Plan on one for the increase of
spendable income in any year over that of
preceding year" - Barnard memo 11/6/41
458: 36
15% withholding tax favors higher brackets
rather than lower brackets - Foley memo
11/7/41
131
a) Discussion at 9:30 meeting
11/7/41
126
Revenue Revision
See also Speeches by HMJr
459
Magill's reaction to recent recommendations
11/11/41
459: 282
a) Bd. of Tax Appeals: Better established
and less political basis advocated
Revenue Revision
Discussion with Henderson and Ecoles
460
11/12/41
460: 78
"Preliminary Outline of Possible Tax on
Increased Income of Individuals" 11/12/41
81
Gold and Silver (Industrial): If provisións
affecting are contemplated, Ernst asks to
discuss 11/12/41
151
Revenue Revision
"Know Your Taxes": Distribution of discussed
462
by H/Jr and Buffington 11/14/41
4621 13
Morillat resume' of editorial opinion
11/14/41
16
Defense activities - state **** taxation of:
Foley memo in ans. to FDR's request
11/17/41
209,215
Conf. at HMr's home; present: HMr, Kuhn, Barnard,
Foley, Buffington, Viner, Terleau,
Morris,
Sullivan, Kndes, Gaston, Bell, White, and Blough
11/17/41
264
a) Letters and Treas. answer.
discussed
291
b) "Elements of B Tax Program"
318
c) (Over)
c) "Burden distribution of & 15%
supplementary withholding tax" -
Blough Memo
11/17/41
462: 324
1) Charts and tables
327-330
Revenue Revision
463
Conf.; present: HMJr, Tarleau, Viner, Buffington,
Morris, Barnard, Paul, Kades, Sullivan, Blough,
Kuhn, Gaston, Foley, and White
11/18/41
463: 8,61,203
a) HWr displeased at lack of continuation
of study by OPA, Fed. Ros., and Treas.
b) Supplementary (withholding) income tax
memo
61,91
c) Retail sales tax memo
61,94
d) Paul plan: Outline of possible tax on
increased income of individuals
236
c) Problems Involved In applying a 100%
tax on profits above or of invested
capital - Blough memo
11/19/41
f) Cunther Browing Co., Balto., 117., ad.
369
1) "lough memo
246
Revenue Revision
Decentralization of Compromise Authority: Conf. 464
discuss; present: Sullivan, Helvering, Cann,
and Kuhn
11/22/41
464: 1
Field Offices of Bur. of Int. Rev.: Prepared to
service taxpayers - Sullivan and Helvering nemos
11/22/41
2,3,5
Liquor: Check-up on bootlegging conditions in NyY.C. -
no instance of non-tax-paid spirite 11/22/41 76
Revised Income Mass Tax Form 1040 made public
11/23/41
110
240
Excess Profits Taxation: Blough's chart showing
different taxes for typical COS. by different
469
colars discussed in Blough memo and at conf
British Excess Profits Tax: Keynes Treas. Attache74,175
11/24/41 - 12/3/41 6 17; 12/4/41 468:295
Casady conv. 11/24/41
316
a)Casaly npat "/25/41
465: 148
Revenue Revision
Conf.; present: HMJr, Thisto, Groves, Kades,
465
Sulliven, Barnard, Terlenu, Hars, Foley,
Paul, Buffington, Kuhn, and Blough
11/25/41
465: 28
a) Paul plan discussed
Institute of Public Admin.: Tax and rev. studies -
expenditures for, 1/1/41-11/24/41
43
Ped.-State-Local Fiscal Relations: Progress report
(Gulick and Groves)
45
Sales Tax: Congressman Elliott (Calif.) suggests
sales tax to be redeemed in Defense Bonds
2nd 11/26/41 conf Bulliven , Blough "Whi
467/74
161
resent: same group as above and
Robt. Morgenthau 11/26/41
163
a) Round table and movie to femiliarize
public with simplified form discussed
Salvo Tay Wallacco suggestind aming was of sako
tay as mcans of st. a system of ampulary savings
12/20/41 475:216
2 Revenue Revision
Currie, Lauchlin: Apologizes for newspaper conf.
on tax program
11/26/41
465: 185
465
Revenue Revision
Conf.; present: HIJr, Kaden, Blough, Paul,
466
Sullivan, Croves, Tarlesu, Buffington, Hass,
Cann, Foley, and White 11/27/41
466: 3
8) Computation of tax liability on
1940 income under present law for
Cen. Motors, Glenn L. Martin,
Curtiss-Wright, Coca Cola, Amn. Car
and Foundry, U.S. Steel, Bethlehem
Steel
39, etc.
"Speeding up 1942 income tax collections" -
memo for HMr
11/27/41
R
"Tax on increases in income as D. means of
preventing inflation" - 11/27/41
56
"Number of white-collar salaried persons,
1935-1936"
59
2 Revenue Revision
Tax-exempt Organizations: Conf.; present:
466
HMJr, Graves, White, Toley, Kades,
Sullivan, O'Connell, Odegard, and Gaston
11/27/41
466: 71
Economists with tax experience - Blough list 132
Paul, Randolph: To be in charge of preparation
of new tax bill - HMr-Paul conv.
11/28/41
242
Revenue Revision
467
"Know Your Taxes": Clenn L. Partin's rule not to
circularize on loyees discussed at 9:30 meeting
12/1/11
467: 24
a)w.71 Bitr.heth 31,000 piless 12/3/41 468:229
Revenue Revision
468
Tax studies (preparatory) and confs. - status of:
Sullivan report
12/4/41
468: 289
Military and payal training camps and stations -
tax on admissions to entertainments:
Letter to Majority Leader McCormack
12/4/41
292
Revenue Revision
Access to Int. Rev. data by Joint Com. on
469
Taxation without clearing through Secy.'s
Office discussed at 9130 meeting
12/5/41
69: 5
"Know Your Taxes": Resume of distribution -
Buffington report
12/5/41
63
Revenue Revision
471
Doughton Invites suggestions in view of grave
situation 12/10/41
471: 84
Excess Profits Taxation - Barnard memo
12/10/41
85
Discussions by Treas. group 12/11/41
181,252
a) Blough memo
185
Amortization: Repeal of requirement for certificates
of Govt. protection and nonreimbursement
as prerequisite to amortization deduction -
Sullivan memo 12/11/41
293
Revenue Revision
See Inflation
472
Revenue Revision
Mickey Mouse film (Walt Disney): Possibilit of 473
discussed at 9:30 meeting 12/15/41 473: 28
"How to File Your Income Tax the Simple Way":
Pamphlet discussed in Buffington memo
12/16/41
307
Revenue Revision SEC also Budget message 1943 475
British Joint Texation of husband and Wife
as a possible deterrent to the employment
of married women - White memo
12/19/41
475: 79
Revenue Revision
476
British Excess Profits Tax: Beaverbrook and Bevin
opinion 12/22/41
476: 275
Revenue Revision
State sales and use taxes of expenditures
477
for defense purposes: Congressman Cochran
(Mo.)--HMJr corres.
12/24/41
477: 307
Revenue Revision
Program for Revenue Bill of 1942
479
12/29/41
479: 170
Revenue Revision
480
"I Paid My Income Tax Today" - HMJr thanks Berlin
for song 12/30/41
480: 82
1/6/42
482: 285
Revenue Revision
Fed.-State-Local Fiscal Relations: Preliminary 481
repert submitted by Gulick and Groves
1/1/42
481: 30
Bur. of Budget tax program for fiscal yr. 1943
1/2/42
263
Revenue Revision
482
Conf.; present: HMJr, Knollemberg, Paul, Bleugh,
Sullivan, Tarleau, Viner, and Bell
1/5/42
482: 66
a) Tentative outline for Rev. Bill of 1942 93
b) Excise taxes effering possibilities of
increases
107
Int. Rev. data for Joint Cem.: Precedure again
discussed by Doughton and HMJr
1/6/42
260
100% tax on profits above 6% of invested capital -
Blough meme
1/6/42
292
Revenue Revision
Discussion in connection with Budget Measage ,
483
present: H/Jr, Viner, Bell, Sullivan, Knollenberg,
Paul, Tarleau, and Bleugh
1/7/42
483: 3,51
a) FDR's comment at press conf. 1/6/42
35
b) Smith's suggestion of statement for HMJr
to give press, which was rejected by HMJr
36
e) FDR-HMJr conv. Jr resuland of 1st 43
38
1) Personal income tax figures used
by HMJr in cenv.
40
d) H/Jr's message to FDR
65
1) Copy sent to Smith 1/8/42
205
Amertisation provisions dealing with certificates
of Govt. protection and non-reimbursement -
discussion in Exec. Session of Ways and Means
Com. 1/8/42
207
Revenue Revision
Tax-exempt Securities: Statements by HMJr,
483
Under Secretaries of Treas., and FDR
,
1/8/42
483: 236
Revenue Bill of 1942 - tentative outline for
1/8/42
242
Revenue Revision
Conf. with legislative leaders; present for the Treas.:
HMJr, Bell, Paul, Sullivan, Tarleeu, and Blough
1/9/42
484: 53
a) Mome to FDR
62
1) Charts attached on schedules
used at senf.
Revenue Revision
Joint Committee: Stem's request for all memos m485
Int. Rev. Bur. relating to improvement of operation
of income tax laws, clesing of leepheles, and
removal of inequities; and HMJr's reply
1/12/42
4851 125
480: 158,
160
Revenue Revision
Editerial Comment on Tax Problems: Battle Lines Form -
Melia report 1/16/42
486: 78
486
Disny film tomald DUCIS) disc. in Butting to memo
1/17/42 486: 143
a) 1+m3r 's missage to moving Picture Extibitions
1/22/42 487:256
"I paid sing my income tax to today" -Damy Kaye to
1/22/42 487:410
Revenue Revision
Tax-exempt securities proposal in HMJr's speech 488
before. City Club, Cleveland, Ohio, 1/24/42.i
Rouse tells of misunderstanding in N.Y.C.
1/26/42
488, 147
Henry Epstein--Treas. corres.
150,151
a) Lehman-HMJr conv. 1/27/42
489, 2
b) Lausche (Mayor of Cleveland)
may be asked to organize support
for Treas. proposal 1/27/42
22
c)Conf. ; grout HmJr, Kulm, Sullivan,
Foley Paul 1/28/42
489:272
d1 Tay Exempt 4 HmJr, Paul, 289
1)Progosch win to H.E.
Foly, Kala, Gaves 1/28/42 489:291
c) HmJri from statement > for the father; Aam
organd to making it ntractin locatilling
a murgage a men 1/29/42
490:74
f) now Hangshir governor Blood "Xpons
76
g) Taxation of after savings Bards : Vanlen
h) Letter tollowing 1/29/45 sputch nw. 490.77 m 1/30/42 490.203
comp.
Revenue Revision
Disney film discussed at 9:30 meeting
488
1/26/42
488: 115,119
Joint Com.: Coop. by Treas. until it becomes
apparent there's no chance for agreement or
progress recommended by Sulliven
1/26/42
117
Ruml plan ("Pay As You Go"): Mrs. HMJr's comment
1/26/42
162
a)HmJr compostulationing 1/27/42 489:56
6) : suggests poter } 1/28/42 1/28 489.269
Revenue Revision
490
British Tax Reserve Certificates - White memo
1/31/42
490: 365
Revenue Revision
Disney films Publicity for
2/2/42
491: 201,
403
491
Revenue Revision
Motion Picture Camera Operators Union: Example 492
of coop. in publicising income tax program
2/4/42
492: 137
Social Security: AT of L--Treas. corres. concerning
inclusion of extended coverage in new Rev. Bill
2/4/42
149
War Production Bd.: Amortisation Com. abolished
and functions transferred to Production Div.
of WPB 2/4/42
190
Revenue Revision
See also Appns., Treas.: Disney film
493
Editorial Comment on Taxes: Fear of the Dark -
Melia report
2/6/42
493: 138
Revenue Revision
HMJr's statement before House Ways and Means Come,
on Rev. Bill of 1942:
495
Draft 1
2/10/42
495: 89
Consultants: Justice Dept. asked for opinion
on restrictions on activities after service
with Govt. is terminated 2/11/42
427
Revenue Revision
Tax-exempt Securities: See Financing, Govt. 496
Revenue Revision
497
Fed.-State-Local Fiscal Relations and Over-all
Revenue System: Gulick-Groves report, No. 2
2/16/42
497: 219
Revenue Revision
Tax-exempt Securities:
498
See also Financing, Govt.( Feb. Financing # a
Book 496
HMJr-Bell conv. concerning Rouse's reaction
to Treas. attitude toward tax-exempte
2/18/42
498: 67
a) Rouse-HMJr conv.
62,182
Conf.; present: HMJr, Bell, Morris, Murphy,
Hadley, Sullivan, McKee, Eccles, Paul,
Ransom, Peyser, and Blough
2/18/42
71,222
Relative movement of taxable and tax-exempt
bonds - Hadley memo 2/18/42
117
Revenue Revision : 1942 Bill
Conf. , present: HMJr, Sullivan, Paul, Tarleau, 499
and Blough 2/20/42
499: 10
a) Paul describes conf. with Doughton,
George, and Stam; discussion of
1)/Corp8rate tax program
2) Individual tax program,
particularly withholding
at source
3) Sales tax and excise taxes
4) Loopholes, especially tax-exempts
and joint returns
Tentative Treas. program as of 2/20/42
53
MmJr asks to stoly - anti plly single
pum young 7500 compksaring 1500 2/26/42 301:214
Revenue Revision
500
Extension for filing returns - Cann (Norman) memo
2/23/42
500: 50
CIO income and expenditures study -
preliminary report 2/23/42
52
Lehman asks about reciprocal deduction of
Fed. and State income taxes
2/23/42
76
Revenue Revision
500
1942 Rev. Bill:
Conf.; present: HMJr, Sullivan, Paul, Tarleau,
and Blough 2/23/42
500: 20
a) Special privilege and hardship provisions
discussed
Lehman (Gov., N.Y.) asks about reciprocal deduction
of Fed. and State income taxes 2/23/42
76
a) Discussion by HMJr, Blough, and Tarleau 208
Life Insurance Cos. - tax-exempt income: Bell to
be consulted 88 to effect of any legislation
on Govt. bond mkt. 2/24/42
195
a) Conf. with Bell explained to HMJr by
Blough and Tarleau 2/24/42
199
Revenue Revision
1942 Revenue Bill:
501
Tax-exempt Securities: Conf.; presents HMJr, Eccles,
Viner, Bell, Stonier, Burgess, Tarleau, Blough,
and Paul 2/25/42
501: 5
Individual Income Taxes: Conf.; present: HMJr,
Viner, Paul, Foley, Kades, Tarleau, Hass,
White, Blough, and Kuhn 2/25/42
62
Statement by HMJr discussed by HMJr, Paul,
Tarleau, Kuhn, and Bleugh 2/26/42
238
a) Draft A
254
b) . B
Revenue Revision
501
Tax exemption for diplomatic or consular officers
of foreign govts.: Will not be granted after
July 1, 1942, unlessx specifically provided for
by statute or treaty - Foley-Paul memo
2/25/42
501: 110
a) Preposed letter to Hull
111
Publicity March 1-15 - Sullivan memo
2/26/42
361,
363,367
a) "Income Tax Brevities" for use
by broadcasting stations
368,397
b) Letterste 2100 newspapers
395
OPA inspection of corporation statistical
transcript cards - regulations governing
2/26/42
431
Revenue Revision
1942 Rev. Bill:
503
Joint returns and elimination of depreciation
allowance "for little oil companies":
Rayburn tells HMJr he must oppose Treas. on
both counts 3/2/42
503: 11
"Banks' income from tax-exempt securities -
Treas. drops plan to tax indirectly part of":
Duffield and HMJr discuss HMJr's "confidential"
talk with bankers
3/2/42
16,20
Conf. of Treas. group
3/2/42
24
Statement by HMJr before House Ways and Means
Com. 3/3/42
183
a) For drafts, see Statements by HAIr,
Book 501
Statement by Randolph Paul before House Ways
and Means Com. 3/3/42
256
Revenue Revision
504
1942 Rev. Bill:
Excise Taxes: Separate bill suggested to HMJr
by FDR 3/5/42
504: 170
Personal exemptions, capital gains and losses,
joint returns, advertising, tax-exempt
securities, etc. - Swope memo
3/5/42
171
Admission tax for officers of Army and Navy:
Elimination of discussed in Mrs. FDR--HMJr
corres.
3/5/42
197
Revenue Revision
Publicity on early filing of income tax returns
505
a) Washington Post cartoon 3/6/42 505: 113
Revenue Revision
See Financing, Govt.
506
Fed., State, and lecal tax burden (estimated average)
on single person with $750 income and married
couple with $1500 income
3/9/42
5061 85
a) Discussion with Henderson
89
Vandenberg, Arthur H. (Senator, Mich.): To be
provided with sales tax info.
3/10/42
257
Revenue Revision
507
Tax Anticipation Notes: Commander Kurfess--HMJr
conv. concerning payment of taxes with notes
3/11/42
507, 6
a) Sullivan mome
3/12/42
177
b) K. thanks HMJr
3/14/42
360
Irving Berlin's "I Paid My Income Tax Today" to
be played as often as possible over all
radio stations through March 16
3/11/42
14
Capital Gaine and Losses: Paul statement before
House Ways and Means Com.
3/12/42
172
Mrs Ferbush's mail report
3/13/42
292
Tax publicity program fellowing Cleveland
speech: HMJr disappointed that Sullivan
-
has not fellowed up
m)Disc. at 9:30 miting 3/13/42 3/16 142 508: 8 292
1) charged Russell, suggeotl 1/28/42
to assist
Bx65:12,
14
t)stolgal article - - nyTimes El. bad
m m Thez mmogh -Blongh memos
3/16/42 58:27,30
')Dic. by HmJr ,Pan1,Blough.
Tailum 3/16/42 Gosiss
2) Letter 509:
290
Revenue Revision
Deughton, Rebt. L.: Tells Sullivan he is go8
to tell FDR he cannot handle tax legislation
80 leng as Treas., Army, and Navy are net
in accord 3/17/42
508. 211
"War Taxatien": Report of AF of L Tax Committee
3/18/42
378
Revenue Revision
Ernst, Merris: Suggestion to FDR that all nen-prefit
organizations other than churches report
discussed by HMJr and Paul
3/19/42
509: 509 17
Revenue Revision
510
Natl. Defense Expenditures - State taxation of:
Cochran (Congressman, Mo.)-White House corres.
3/21/42
510: 92
CIO statement on tax program
3/21/42
98
Railroad Brotherhoods to be asked by Paul to
back tax bill
3/26/42
317
Revenue Revision
U.K.warthholding of income tax at source
511
discussed in memo from Amn. Emb.
3/27/42
511: 60
Capital Gains and Losses: Paul statement
before House Ways and Means Come
3/39/42 Bx 516:66
168
Joint Returns, etc.: Paul statement before
House Ways and Means Com. 3/30/42
196
$ FDR transmits suggestion
of additional $1500 exemption where
both spouses have earned incomes 3/30/42
321
Revenue Revision
Sales Tax: FDR tells HMJr he has positively
512
informed Budget Bur. he opposes 4/2/42 512: 175
Revenue Revision
Magill, Roswell: Declines invitation to discuss 514
Treas. program on radio 4/7/42
514: 67
British 100% Excess Profite Tax - alleged "political"
benefite of: Amn. Emb., London, cable
4/8/42
260
FDR to 4/18/12 talk to Doughton
516
4/9/42
3115
Revenue Revision Su Inflation
Excess Profits Tax on Defense Contracts:
515
McKellar (Senator, Tenn.)--Treas. corres.
and Treas. counter proposal 4/10/42 515: 161,165
a) Copy to Cannon (Chun., House Com.
on Appns.)
4/11/42
315
Individual and corporate tax rates under Treas.
proposals of March 3, 1942: Paul's memo
discussed by HMJr, Rosenman, Paul, Blough,
and Kuhn
4/11/42
260
a) Rosenman-HMJr conv.
288
b) Letter to FDR
292
Revenue Revision
516
For discussion of profits on defense contracts,
see Inflation BK516
$0 - 8144515
Sales Tax - evils of: Treas. memo for
FDR's press conf.
4/14/42
516: 114
Corporation net income for 1942 - info. on
estimated amt. sent to Senator George
(Cham., Com. on Finance) 4/14/42
116
Excise Tax Returns: Proposed Treas. decision
authorizing and providing rules and
regulations for the inspection of -
draft
4/15/42
255
regulation 4/20/42
518:175
Revenue Revision
Non-Profit Organizations: Treas. request for 517
statement of receipts and disbursements
in conn. with exemption from income tax
discussed in Congressman Robertson (Va.)--Treas.
corres.
4/16/42
517: 70
Revenue Revis ion
Joint Returns: Treas. position explained for Mrs. FDR
4/21/42
518, 310
Goodbar, Joseph E.: Treas.-Wre. FDR corres.
518
concerning
4/21/42
320
Revenue Revision
519
XM
Petroleum Coordinator, Office of: No position
taken on modification of existing depletion
allowance as applied to oil and gae
4/22/42
519: 215
Revenue Revision
Glass (Carter) Plan: Sullivan meme describing 520
4/25/42
520. 371
Tax-exempt Securities: See Roosevelt, Franklin D.
(Message to Congress)
Revenue Revision
521
See Inflation: Excess Profits
" Roosevelt, Franklin D.: Message to Congress
Exemption from income tax of salaries of officials
of Philippines and other insular possessions
resident in U.S. - discussion at 9:30 meeting
4/27/42
521: 20
Revenue Revision
Conf. on way to office; presents HMJr, Paul, B1oug523
5/4/42
523: 22
a ) Excess profits tax plan worked out
by Treas. and Joint Com.
24,26
b) 94% excess profits decided upon
after Exec. Session of Ways and
Means Com.
27
Revenue Revision
See Statements by HMJr
524
Revenue Revision
See also Inflation
525
Comparison of individual surtax rate schedule
under present law and proposal 5/7/42
525: 246
Revenue Revision
Baseball: Games at which proceeds are for Army 526
and Navy Relief Societies - taxable feature
to be reviewed by HMJr, Sullivan, and Helvering
5/8/42
526: 2
a) Sullivan memo on conf.
44
Gaseline: Delane (Frederic A.) plan - through
increased taxation - to bring about economy
in the use of
5/8/42
45
Revenue Revision
$25,000 Incomes: A super-tax on everything above
528
memo on
5/14/42
528, 237
Revenue Revision
Rate Schedules: Paul (?) memo on conf. with
529
Joint Com. at request of Doughton; Committee
rates too low, Treas. rates too high
5/16/42
529: 4
Educational and Charitable Institutions:
Taxation of income derived from business
and limitation of present exemption
from estate taxation of all bequests for
a) Discussion at 9:30 meeting
5/19/42
165
b) Treas. letter (proposed) to
Francis Keppel, State Dept.
161
Withholding Tax: Helvering meme concerning
5/19/42
252
EXXENXXX a) Congresemen's impression that Bur.
opposes collection at source on
and
administrative grounds reported to
HMJr by Paul 5/19/42
262
b)Paul me. hyper H.Ways. Means lam 5/20/42 500:77
c)thlarings eal attitude - Paul mime 5/21/42 330: 181
Revenue Revision
Tax-Exempt Securities: Washington News editoria530
records on
5/20/42
530: 85
Civilian Defense: Contributions toward constitute
allewable income tax deductions
5/20/42
92
Estate and Inheritance Taxes: Acceptance of
bonds and notes at par in payment -
Russell Leffingwell--Treas, corres. concerning
5/20/42
99
U.K.: Individual income tax rates - Winant
summary of 5/21/42
212
Revenue Revision
"Tax Program V8. War Bonds": For conf. on,
531
see Financing, Govt.: War Savings Bonds
Conf.; present: HMJr, Paul, Sullivan, Graves,
Bell, White, Blough, Hass, Kuhn, Tarleau
5/25/42
531: 265
a) Paul reports on attitude on Hill
on withholding at source, etc.
Joint Income Tax Returns: HMJr gives Mrs. FDR
Treas. point of view
5/25/42
312
Revenue Revision
For HMJr's statement before Jeint Com. on Taxation,
see Statements by HMJr
532
PM: Doughten tells HMJr of attack on Committee
in 5/27 issue
5/27/42
532: 190
a) HMJr-Early conv.
196
b) HMJr-Kuhn cenv.
199
c) Blough hills HmIr of affect m Gm 534:23
Revenue Revision
See Speeches by HMJr. Inflation
535
$25,000 Salary Limitation: FDR's plan talked over
by 9:30 group 6/2/42
535:130
Secalso BIG 538: 35
Charitable erganizations engaged in business:
HMJr and Paul discuss Treas. point of view on
6/2/42
170
Revenue Revision
House Ways and Means Com. through Doughton
536
asks HMJr to appear in connection with
HMJr's radio statements, press conference,
and PM article concerning Committee and
its work 6/4/42
536: 258,263,
264,276
a) Conf.; present: HMJr, Gaston, Kuhn,
Blough, Bell
266
b) Paul-HMJr cenv.
280
Corps. having extensive war contracts -
Sullivan report on investigations of
6/4/42
304
Revenue Revision
Maybank (Senator, S.C.) discusses with HMJr
537
reimbursement to State for losses suffered
through gasoline rationing
6/4/42
537: 42
a) HMJr-Sulliven conv.
45
Revenue Revision
Life Insurance Cos. -taxation of: Statement by Paul
before House Ways and Means Com.
538
6/12/42
538: 189
Revenue Revision
Discussion by Paul at 9:30 meeting: $6,250,000,000
without a sales tax, or $8,700,000,000 with 539
6/16/42
of Doughton - Compus
539: 184
a) FDR's attituden reported by HMJr
189
b) FDR's advice -"Keep on sitting, but
no talking" - reported by HMJr to Feul
6/16/42
228
Joint income tax proposal: Comment on analysis
by Natl. Federation of Business and Professional
Women's Clubs 6/16/42
266
for Mrs. FDR
m also BOIS 542:373 to possible not
travelly Kenyan -
6/25/42
-
Revenue Revision
541
EXA
Tax-exempt Securities: Justice Byrnes suggests
way of handling argument as to constitutionality
of proposal to tax
6/22/42
541: 313
Revenue Revision
542
Present law, Treas. proposal, a nd Committee action -
Blough study 6/23/42
542. 58
FDR to see Doughton with HMJr present
6/24/42
149
a) Reported to 9:30 group by HMJr
6/25/42
278
Excess Profits Tax under Rev. Act of 1942 -
prepesal for post-war credit as made
by Rebertson 6/24/42
245
Jeint Returns: Reasons for Committee turn-down
a)Blough Minu - ways. Mean Can plan 544 : 138
discussed by 9:30 group
6/25/42
276
Withholding at Source: Helvering report on
6/25/42
368
Hur
b) Ecclu nactim to post-me nhh 1/1/42 545:39
c) amic Effenses general againment
:39
Revenue Revision
Hanes, John W.: "Should Congress Vote a Sales Tax
to Finance War? Yes" - Blough analysis of 543
article in Sat. Eve. Post 6/20/42
6/27/42
543: 197
Revenue Revision
Withholding Tax: Equipment necessary discussed 544
by HMJr and Nelson 6/30/42
544: 198
a) Data used in conf. between
H/Jr, Sulliven, and Helvering
* 6/30/42
201
Debt Repayment: Proposal for deduction from
net income not to exceed $1000
6/30/42
301
communication
# b) Budget Bur. disssification on
primxity priority classification
of Bur. of Int. Rev. 6/30/42
544: 305
c)sellave thing of -
dll'l median 7/1/42
545:44
Revenue Revision
June collection of income taxes compared with 545
June 1941 by Fed. Res. districts
7/1/42
545: 42
Silver: Subcom. of Senate Silver Com. to visit
EXIMMN Colorade, Utah, and Nevada to
hold hearings on (1) excess profits
tax provisions as regards silver
mining/ (2) rule of depreciation
and depletion - 7/2/42
119
McCarran-HiJr conv..
Sebeth (Congressman, Ill.) asks HMJr to send
up various proposals which are not in
present Treas. bill 7/2/42
122,229
Admission tax (Fed.) to theatres, mevies, etc. -
F) Reybers Hmsrcon. 1/3/42 546:50 so
248
waiving for soldiers and sailors to United
Nations also recommended by John Golden 7/2/45 245,
Revenue Revision
Repayment of debts under high tax rates:
547
Treas. position discussed by Ransom end HMJr
7/6/42
547: 131
a) Kulus S, unv.
SAS: 75
LL:
6) Jr. slace R
:75
, Rauson's 11th of agyone.
:79
d) Blangh and mine - deducting t not inc. not to
#1000 for loot against 'bolez
555:221
Revenue Revision
548
Withholding at Source: Discussed by Treas. group
and Helvering, Cann, Atkeson, and Self
7/8/42
548: 33
a)
DAbility of employers to handle to be
checked in N.Y., Chicage, Detroit, etc.
7/9/42
187
1) All'l of machine quigment -
7/29/42 555:64, 64,
220
Revenue Revision munical Fixed . Tay Relations - Finance, Gout
Seldiers and Sailors: Waintaining of old exemption
($750 and $1500) sutisfactory to HMJr
549
7/13/42
5491 40
Revenue Revision
See also Statements by HMJr
Compar ison of additional Fevenue from House
550
Rev. Bill of 1942 and from Treas. proposals -
chart shown to FDR
7/16/42
550: 28
a) Conf.; present: FDR, HMJr, Paul,
and Senator George
7/17/42
198
b) Estimated yield of House Rev. Bill -
Paul memo
219
Revenue Revision
Rev. Bill of 1942:
551
CIO letter to all Congressmen 7/18/42 551: 10
House Ways and Means Com. action 7/20/42
109
Revenue yield of bill as passed by House -
Paul memo 7/20/42
148
Withholding at Source: See Financing, Govt.
(War Savings Bonds)
Revenue Revision
Tables showing deductions for Social Security tax,
income tax withheld at source during 1943,
552
Savings Bonds, and tax en 1942 income
7/21/42
552. 53
Revenue Revision
Ruml, Beardeley: Disapproves of Treas. "check-off"
plan for collecting taxes; proposes "Pay-as-You-Go"
plan
7/27/42
554: 66
a) Paul meme and Ruml testimony
before Senatem Finance Com.
68,69
Withholding Tax: Bur. of Int. Revenue's
objections again reiterated by Cann
7/28/42
285
Revenue Revision
556
Withholding Tax: Phila. experiment in interviewing
varieus types of people concerning attitude
toward
8/1/42
556. 13
Ruml/(3eardsley) Plan - Paul discusses possible
Treas. atitude toward, with HMJr at 9:30
meeting 8/3/42
41
Tax-exempt Securities: LaGuardia testimony
and Taft attitude discussed in Paul meme
8/4/42
225
Revenue Revision
Withholding Tax:
557
Additional business machinery outlined
in letter to WPB
Bur. of Int. Rev. report lon errect of
AT disomuting 8/5/42
557: 38
withholding tax on payroll allotment plans
for bonds 8/6/42
187
Revenue Revision
Ruml, Beardeley: Suggests that he discuss p1558
with HMJr.
8/7/42
558. 42
Revenue Revision
Collection at Source: Helvering's position
560
8/21/42
560: 53
Spendings Tax: Preposal for
8/22/42
140
<) Paul mino to Roseman : HmJrs position
illus 4 FDR W may ind. TO in measage or
8/24 8/24/4L561:9 142 561: a
Revenue Revision
Confl, present: HMJr, Sullivan, Blough, Gasteri,1
Haas, EMI E.M. Bernstein, Murphy, and Kuha
8/24/42
561. 17
a) Expenditure rationing VS. rationing
of money discussed
b) Spendings tax discussed by Blough
18
c) Sullivan raisee point: Will expenditures
tax preposal give impetus to present
drive for sales tax?
32
d) Gilbert (OPA), Nathan (WPB), Celm
(Budget), Eccles, Hansen, etc., to
be consulted
33,46
1) Conf., 8 P.M., 8/24/42
47
a) Suggested plan for spendings
tax
95
Revenue Revision
Conf.; present: HMJr, Gasten, White, Paul, Bleaghy
Stewart, and Haas
8/25/42
562: 1
a) Meme for FDR discussed (see page 13)
Spendings Tax: Luncheon with Senator George to
discuss; present: HMJr, Paul, and Blough
8/27/42
562: 15
Advertising (outdoor) - taxation of: Blough memo
8/27/42
351
Revenue Revision
Consumer Spendings: Prepesal for tax on -
563
Tax Research memo
8/28/42
563: 57
a) Questions on problem of
excess consumer expenditures
to be worked up
66
Swellen Prefits of U.S. Cerporations: White meme
8/28/42
162
Revenue Revision
Conf.; present: HMJr, Haas, Paul, Friedman,
564
Shoup, Blough, Graves, Kuhn, White, Viner,
Sullivan, and Gasten
8/31/42
5641 77
a) Spendings tax discussed
1) Paul's statement before
Senate Finance Com. in
Exec. Session
94
Ruml plan discussed by Paul ever Mutual Network
8/31/42
107
Revenue Revision
See also Financing Govt
Conf.; present: fress. group, Viner, Stewart 565
and Shoup
9/1/42
a) Paul's statement before Senate
565: 138163 1,74,
Finance Com. discussed (see page 61,203)
b) Conf. with Fed. Res. reported by
HMJr
74
c) Spendings tax preposal again discussed 121
d) Fed. Res. reaction to "If tax on
expenditures is to be 5- or 10%,
should it be refundable or not refundable"
discussed
138
e) Paul opposed to 10%; HMJr irked
153,
163
1) "Paul, in last analysis, must
carry bell" - HMJr decides
179
2 Revenue Revision
f) Shoup: "5% with non-refundable feature 65
565% 183
E) HMJr: "Separate credit for those
buying non-interest-bearing Treas.
securities"
185
h) Sullivan: "Eliminate 5% withhelding
of income tax and introduce 10%
spendings tax to be dellected by return"
187
i) FDR decides against stand on inflation;
Paul* will not. therefore, change from
5- to problem too big to cover by
texation plone
193
1) HMJr disapproves of FDR's "weakness" 195
Revenue spinkings Revision TAX me St. by Hm3r)
"Paun Paul statement before Senate Finance Com. inDob in
Exec. Session
9/4/42
566: 279,
Walsh (Sunter, Miss.) statement - glan 566:181
310
Press comment on - plan for spendings tax
9/4/42
312
FDR's message: Tax portion as revised by Paul
and Blough 9/4/42
316
Consumer spending - Frichman mimo 9/6/42 567: 36
angressional attihude mystel unfarmable by
auge 9/7/42
567:
1) kthr which Who not sent to
: 40
2) Gobn " (not scot) to Game
569:296
Revenue Revision
FDR's brief mention of tax situation discussed. 567
by HMJr and Walter Stewart 9/8/42 567: 205-A
Revenue Revision
Treas. attitude on (1) reduction of exemption %
$1000 if not associated with spendings plan,
and (2) sales tax discussed at 9:30 meeting
9/8/42
567: 63
Spendings Tax (See also Book 566) Rejected by
Senate Com.
9/8/42
127
a) George plan described by Paul
128
6)Rss action 9/9/45 567,249
c) Luncheen meeting with Senators George, Berkley,
and Brown; Congressman Doughten; Gasten,
Paul, and Blough
9/9/42
** 244
1) Blough memo 9110 142
568:29
d) Newromed memor m possible publicity
: 30
Revenue Revision
Josephus Daniels article in "Raleigh (N.C.) "568
and Observer" to be inserted in Congressional
Record
9/10/42
568: 9,154
a) HMJr thanks Daniels
26
Ruml Plan: Byrd tells HMJr subcom. records
only 3 votes in favor
9/11/42
104,200
Mrs. FDR-Treas. corres. concerning tax provisions
referring to divorced wife and alimony
9/11/42
146
Depletion (intangible drilling expense) discussed
by Paul with Treas. group
9/11/42
203
6) Report and inswtian in C.R. 9/10/2569. 142
c)Damislo sent a copy 9105/12 5/2:40 9/14/42 570:240
Revenue Revision
Sanrale or BelP, Gasten, Graves, 569
Finance: was savings ands
Kuhn, White, Paul, Heas, Odegard, and
Blough
9/14/42
569. 5
a) 10% refund of spendings tax or
10% refund on income tax: pessible
difference discussed
b) Spendings tax failure may cost Treas.
to substitute Blough plan for additional
tax and compulsery lendings plan
14
1) For plan, see page 37
Victory Fund Cem. to assist in distribution of
Tax Savings Nates 9/14/42
53
a) Burgess expression of opinion concerning 55
b) Copy of circular sent to FDR, Wallace,
and Cabinet 9/14/42
56
2 Revenue Revision
569
FDR, HMJr, and Paul cenfer
9/14/42
569: 82
Carey (CIO) will pay tribute to HMJr
on Town Haal of the Air *******
by war of answer to criticism by
Electrical Workers Union 9/14/42
99
Charitable centributions under supertax
limiting to $25,000 individual incomes -
Percy S. Straus--FDR cerres.
9/15/42
193
Rev. Bill of 1942: Estimated yield -
Paul memo
9/15/42
293
Revenue Revis ion
570
Spendings Tax:
FDR asks about plan for purchase of stamps
at Post Office, higher tax to be paid
on each $600 for purchase of commodities
9/17/42
570: 93
RNNK
Ruml Plan - report for Mrs. FDR
9/19/42
236
Revenue Revision
Embassies: White House--Treas.-State corres.
571
concerning taxing of
9/21/42
571: 45
a) Hull-HMJr conv.
201
1942 Bill: Chart showing comparative revenue
from House, Senate, and Treas. preposals
9/23/42
268
Revenue Revision
Hazelett, C. W., Incentive taxetien plan
572
discussed in Blough memo
9/25/42
572. 30
a) Letter from HMJr to Hazelett
31
b) Copy of plan @8 presented to
Senate Finance Com.
34
Depletion allowance accorded natural resource
industries: Treas. Letter to WPB explaining
reasons for Treasury's wish to eliminate
9/25/42
36
CIO program discussed at luncheon cenf.
9/28/42
183
a) Sales tax and Victory tax opposed
Servicemen's Dependents Allowance Act:
Taxation discussed in Sullivan maxes mome
9/28/42
233
Revenue Revision
573
Fed.-state-local relationships to be reviewed
by Treas. and Budget
9/30/42
573: 186
Revenue Revision
FDR's communications with the Congress or
574
its committees for consideration of tax
bill transmitted to White House and then
withdrawn
10/1/42
574: 75
Ruml Plan: NNXXX Sen. George, at luncheen
of Natl. Retail Dry Goods Aesn., predicts
full and sympathetic consideration
10/1/42
107
Spendings Tax: Senators Lee and O'Maheney
and Congressman Gere express interest in
10/1/42
108
Joint Com. of Taxatien: Direct access to
Bur. of Int. Rev. prepared by HMJr 10/2/42
200
a) Paul mome 10/2/42
216
Revenue Revision
Donald Nelson apologizes for testimony before
574
Senate Finance Com. on WPB's point of view
regarding effect of taxation on production
of strategic and critical metals
10/2/42
574: 234
Fed. tax returns in Kentucky in 1864 and
N.Y. in 1867 discussed in Treas. corres.
10/2/42
244
Revenue Revision
Income and excess profits taxes by Fed. Res. 575
Districts for June and Sept., 1942, compared
10/5/42
575: 99
Revenue Revision
Excise Taxes: Foreign diplomatic reps. -
576
situation discussed at group meeting
10/7/42
576: 77
Estate Tax: U.S., U.K., and Canada - chart
showing effective rates 10/7/42
93
Revenue Revision
Rev. Act of 1942: Congressional proceedings 577
on continuing exemptions - Congressional
Record, Oct. 8, 1942
577: 31
Revenue Revision
578
FDR tells HMJr House does not want Senate to
hurry bill - if possible to delay it until
after election 10/11/42
578: 69-B
FDR asked by HMJr to support Treasury in a
speech or interview
10/11/42
69-C
Revenue Revision
Taxation of State and Local Bends:
578
HMJr thanks Brown (Senator, Mich.)
for support 10/10/42
578, 30
" Barkley
33
# LaFellette
34
Jesephus Daniels comment
10/13/42
154
Rev. Act of 1942: Draft of statement by FDR
on Sec. 512 authorizing Joint Com. on
Taxation to secure info. directly from
Bur. of Int. Rev. transmitted by HMJr
10/12/42
100
Revenue Revision
Rev. Act of 1942: FDR states at Cabinet he
579
neigher understood it nor did he think
the Treas. did; because of lack of time,
forced to sign without reading
10/22/42
579. 117
Revenue Revision
For renegotiation of contracts, see Procurement Div.
581
Revenue Revision
N.Y.C. need for tabulation machines in conn. 582
with withholding tax discussed in LaCuardia-Treas.
corres.
11/7/42
582: 120
Macy mimo 585:216
Doughten 8 attitude toward Treas. discussed
by 9:30 \ group
11/9/42
100
1) Pmf. Rating Cut. sut LaGued. "/17/42
58 5:200
Revenue Revision
See also Inflation
586
Conf.; present: XXMX HMJr, Peul, Sulliven,
and Blough 11/19/42
586: 164
a) Byrnes' attitude discussed
b) Next move by Treas. on $25,000
salary limitation and tax plans
discussed
"Your New Income Tax": Pamphlet sent to
HMJr for approval 11/19/42
244
Revenue Revision
Ruml Plan and methods of refuting it discussed
589
by Treas. group 11/25/42
5891 51
Program for 1943 covering compulsory lending
program, spendings tax on individuals,
etc.: First draft sent to HMJr by Paul
11/25/42
77
Gifts to philanthropic institutions institutions:
Mrs. FDR provided with income tax regulations
governing
11/25/42
90