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1 (1937)

handle is hein.cbhear/revbillrt0001 and id is 1 raw text is: 7rYr- ConESS HOUSE OF REPRESENTATIVES REPORT 1it eesion f No. 1546 THE REVENUE TLL .OF 1937 AUGUST 13, 1937.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed Mr. DoUGHTON, from the Committee on Way and Means, submitted the following REPORT [To accompany H. R. 82341 The Committee on Ways and Means, to whom was referred the bill (H. R. 8234) to provide revenue, equalize taxation, prevent tax evs. uAvoidance, and for other purposes, report it back to ti House without amendment and recommend that the bill do pass. The need for such a bill was called to the attention of the Congress by the President of the United States in his message dated June 1, 1937. After investigating the matters contained in the President's message, the Joint Committee on Tax Evasion and Avoidance sub- mitted a report to the Congress under date of August 5, 1937, pursuant to Public Resolution No. 40, Seventy-fifth Congress. The report of the Joint Committee on Tax Evasion and Avoidance contains the following significant statement: In order promptly to consider and investigate the matters brought to the atten- tion of the Congress by the above message a joint resolution was introduced providing for the creation of a Joint Committee on Tax Evasion and Avoidance. This joint resolution became law on June 11, 1937. It provided for a joint com- mittee to be composed of six Members of the Senate who are members of the Committee on Finance, and six Members of the House of Representatives who ar members of the Committee on Ways and Means. The requisite powers were given the joint committee to hold hearings, to examine documents, and to take testimony. Power was also given the joint committee to examine income-tax Teturns and related matters. Section 2 of the joint resolution referred to makes it the duty of the joint committee to investigate the methods of evasion and avoidance of income, estate, and gift taxes, pointed out in the message of the President transmitted to Congress on June 1, 1937, and other methods of tax evasion and avoidance, and to report to the Senate and the House, at the earliest practicable date, and from time to time thereafter but not later than February 1, 1938, its recommendation, as to remedies for the evils disclosed by such investigation. The joint committee having considered the subject matter submitted to it submits the following report: The committee has held public hearings, beginning on June 17, 1937. Since that date It has been almost continuously engaged in holding such hearings, or

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