【正文】 s gross ine to arrive at an adjusted gross ine, from which additional deductions are taken to arrive at the taxable ine. Once the amount of taxable ine has been determined, tax rate charts determine the exact amount of tax owed. If the amount of tax owed is less than the amount already paid through tax prepayment or the withholding of taxes from paychecks, the taxpayer is entitled to a refund from the IRS. If the amount of tax owed is more than what has already been paid, the taxpayer must pay the difference to the IRS. Calculating the gross ine of restaurant employees whose ine is partially derived from gratuities left by customers has led to disputes with the IRS and employers over how much they should contribute in federal insurance contribution act (fica) taxes. Although customers pay these tips directly to employees, federal law deems the tips to have been wages paid by the employer for FICA tax purposes. Employers are imputed to have paid large sums of money they never handled and for which they no way of ascertaining the exact amount. The Supreme Court, in United States v. Fior D39。s new deal, imposed a five percent excise tax on 機(jī)械交通學(xué)院“卓越工程師”班畢業(yè)論文 30 dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer39。 trust, 158 . 601, 15 S. Ct. 912, 39 L. Ed. 1108 [1895]). After many years of debate and promise, the sixteenth amendment to the Constitution was ratified in 1913, providing Congress with the power to lay and collect taxes on ine without apportionment among the states. The objectives of the ine tax were the equitable distribution of the tax burden and the raising of revenue. Since 1913 the . ine tax system has bee very plex. In 1913 the ine tax laws were contained in eighteen pages of legislation。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。本次設(shè)計能夠順利完成，首先我要感謝我的母校，是她為我們 提供了學(xué)習(xí)知識的土壤，使我們在這里茁壯成長；其次我要感謝機(jī)械交通學(xué)院的老師們，他們不僅教會我們專業(yè)方面的知識，而且教會我們做人做事的道理；尤其要感謝在本次設(shè)計中給與我大力支持和幫助的史增錄老師，每有問題，老師總是耐心的解答，使我能夠充滿熱情的投入到畢業(yè)設(shè)計中去；還要感謝我的同學(xué)們，他們熱心的幫助，使我感到了來自兄弟姐妹的情誼；最后還要感謝相關(guān)資料的編著者和給予我們支持的社會各界人士，感謝您們?yōu)槲覀兲峁┮粋€良好的環(huán)境，使本次設(shè)計圓滿完成。 4 機(jī)械攪拌助流 機(jī)械攪拌的方法適合于雖經(jīng)振動而不下落的附著性強(qiáng)的粘性粉料，如圖所示 。圖 533 所示振動料斗有兩個主要組成部分：一個漏斗狀小卸料口（ E）（它從料倉活化部分向外卸料）和一個擋板（ F）（它承受貯存物料的壓力荷截并把振動直接傳遞給在它上面的物料）。具體作法是在振動料斗（ D）和貯存料倉的固定部分（ B）之間設(shè)置一個柔性連結(jié)部分（ C），圖 533 所示。 采用料斗振動的方法可使多種流動性不好的干燥和半干松散物料順利卸料。但如果安裝不當(dāng)，反而會助長結(jié)拱。 倉壁振動 用振動器對倉壁進(jìn)行振動的方法，對防止粘附性或粘結(jié)性小的物料的助流較有 機(jī)械交通學(xué)院“卓越工程師”班畢業(yè)論文 23 效。 機(jī)械交通學(xué)院“卓越工程師”班畢業(yè)論文 22 3 振動助流 粉體在振動的情況下，可使其壁面摩擦系數(shù)降低，也可使其內(nèi)部摩擦阻力減小，因而采用振動的方式可以達(dá)到對料倉助流的目的。該圖系由楔形料斗算得，表示了 W/R值與內(nèi)摩擦角 ?，壁面摩擦角 ?， 和料斗半頂角 ?1有關(guān)。 。 改流體的形態(tài)大多數(shù)為圓錐狀或角錐狀（應(yīng)與料斗的形狀相同），其它還有圓板狀或圓柱狀。 C 點的位置由 AB 線與 AC 線之間的夾角來確定。 在有改流體的料倉內(nèi)的料流形態(tài)，將由漏斗狀改變?yōu)檠乇诿娴恼w流狀。 改流體 對于料流不正