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COMMITTEE ON WAYS AND MEANS
HOUSE OF REPRESENTATIVES
ROBERT L. DOUGHTON, North Carolina, Chairman SAMUEL B. HILL, Washington
ALLEN T. TREADWAY, Massachusetts THOMAS H. CULLEN, New York
ISAAC BACHARACH, New Jersey CHRISTOPHER D. SULLIVAN, New York FRANK CROWTHER, New York MORGAN G. SANDERS, Texas
JAMES A. FREAR, Wisconsin JOHN W. McCORMACK, Massachusetts HAROLD KNUTSON, Minnesota CLEMENT C. DICKINSON, Missouri
DANIEL A. REED, New York DAVID J. LEWIS, Maryland
ROY 0. WOODRUFF, Michigan FRED M. VINSON, Kentucky
THOMAS A. JENKINS, Ohio JERE COOPER, Tennessee
WILLIAM E. EVANS, California ASHTON O. SHALLENBERGER, Nebraska THOMAS C. COCHRAN, Pennsylvania CHARLES WEST, Ohio JOHN W. BOEHNE, JR., Indiana JAMES V. MCCLINTIC, Oklahoma CLAUDE A. FULLER, Arkansas
E. W. G. HUFFMAN, Clerk
JAMES A. FREAR, Wisconsin
THOMAS C. COCHRAN, Pennsylvania
LIBRARY OF CONGRESS
Ashurst, Hon. Henry F., a United States Senator from the State of
Buck, Hon. Frank H., a Representative in Congress from the State
Treadway, Hon. Allen T., a Representative in Congress from the
State of Massachusetts, and ranking minority member of the Com-
Prettyman, E. Barrett, general counsel, Bureau of Internal Revenue-- 22
COMMUNITY PROPERTY INCOME
TUESDAY, MAY 1, 1934
HOUSE OF REPRESENTATIVES,
Washington, D.C. The subcommittee met at 10 a.m., Hon. Ashton C. Shallenberger (chairman) presiding.
Mr. SHALLENBERGER. The committee will please come to order. This is a hearing called on H.R. 8396, introduced by Mr. Treadway, of Massachusetts, before a subcommittee of the Committee on Ways and Means.
A copy of the bill will be made a part of the record. (H.R. 8396 is as follows:)
[H.R. 8396, 73d Cong., 2d sess.)
A BILL Relating to the taxation of community-property income
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That for the purpose of determining the income-tax liability of any individual during any taxable year beginning after December 31, 1933, property of a marital community shall be considered as the property of, and income of a marital community shall be considered as the income of, the spouse who has the management and control thereof under the law of the jurisdiction in which the marital community exists, and such spouse shall alone be entitled to the deductions and credits allowed under the internal-revenue laws which are properly allocable to such property or income.
Mr. Treadway is the first person listed on our calendar to appear and we shall be glad to hear him at this time.
STATEMENT OF HON. ALLEN T. TREADWAY, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF MASSACHUSETTS AND A MEMBER OF THE COMMITTEE ON WAYS AND MEANS
Mr. TREADWAY. Mr. Chairman and gentlemen, I do not want to appear before my colleagues as a witness, and í do not intend to
You have the measure before you. That tells the whole story.
Mr. SHALLENBERGER. My thought in calling you, Mr. Treadway, was that we might possibịy secure from you a brief explanation of the purposes of the bill.
Mr. TREADWAY. Perhaps it is proper that I should say a few words. Of course, I do not intend to enter into any argument with my colleagues.
Mr. Hill. If the gentleman will permit, it occurs to me that it might be more orderly for Mr. Treadway, as the author of the bill, to control the time, so far as the sponsorship of this particular legislation is concerned, and call the witnesses who are to appear in favor of the legislation.