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- Identifier:
- CAC_CC_047_1_3_31_0004
- Contributing Institution:
- Carl Albert Congressional Research and Studies Center, University of Oklahoma, Norman, OK
- Collection:
- George B. Schwabe Collection
- Title:
- Inquiry into 1944 Income Tax Liability
- Date:
- 1945-10-22
- Creator:
- Schwabe, George Blaine, 1886-1952
- Topic:
- Agricultural laws and legislation, Taxation Law and legislation--United States, Taxation--Law and legislation--Oklahoma
- Congress:
- 79th (1945-1947)
- Identifier:
- CAC_CC_047_1_3_31_0001
- Contributing Institution:
- Carl Albert Congressional Research and Studies Center, University of Oklahoma, Norman, OK
- Collection:
- George B. Schwabe Collection
- Title:
- Changes in Tax Regulations for Charitable Contributions from Sporting Events
- Date:
- 1946-04-22
- Creator:
- Schwabe, George Blaine, 1886-1952
- Topic:
- Taxation--Law and legislation--Oklahoma, Education--United States
- Congress:
- 79th (1945-1947)
![["George B. Schwabe, a member of the House of Representatives, received a letter from the Commissioner of Internal Revenue regarding a constituent's 1944 income tax liability. The Commissioner explained that the tax calculated by the Collector of Internal Revenue was correct based on the income and deductions of the constituent. The Commissioner detailed how the normal tax liability was determined and addressed a possible difference in the tax amount due to disallowed deductions. Schwabe forwarded this information to his attorney friend, William S. Caldwell, in response to a previous inquiry."]](https://jones-2.s3.amazonaws.com/George%20B.%20Schwabe%20Collection%20/CAC_CC_047_1_0000_0000_0000-79th%20Congress,%201945-1947/%20CAC_CC_047_1_3_31_0000-Internal%20Revenue,%201945-1946/%20CAC_CC_047_1_3_31_0000-Thumbnails/CAC_CC_047_1_3_31_0004_thumbnail.jpg "Inquiry into 1944 Income Tax Liability")
![["The document from Mr. Schwabe to Mr. Bovaird discusses the change in policy of the Commissioner of Internal Revenue regarding the treatment of proceeds from sporting events conducted for charitable organizations. The document explains that while the previous practice allowed for the entire net proceeds to be given to charities during the war, the current policy requires racing associations to include the proceeds in their gross income but allows for deductions for contributions to charitable organizations. The reasoning for this change is explained to be due to the end of the war emergency. Mr. Schwabe expresses willingness to provide further assistance and information on the matter."]](https://jones-2.s3.amazonaws.com/George%20B.%20Schwabe%20Collection%20/CAC_CC_047_1_0000_0000_0000-79th%20Congress,%201945-1947/%20CAC_CC_047_1_3_31_0000-Internal%20Revenue,%201945-1946/%20CAC_CC_047_1_3_31_0000-Thumbnails/CAC_CC_047_1_3_31_0001_thumbnail.jpg "Changes in Tax Regulations for Charitable Contributions from Sporting Events")
