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Show ( mmi y considered and cased. i In general terms, two main (No one questions that there questions are involved: first, the has been abuse of expense ac- determination of what is a legiticounts. But no one knows how mate business expense from the of taxrs; second, the widespread tin- abuse has been view-poior what it amounts to in dollars. issue of what type of records And certainly it was the intent must be maintained in ord-efor of the Congress in the tax act the Internal Revenue Service to passed a few months ago tlnat allow the deduction, By Ralph Robey an attempt should be mode to On the first question the main bring the abuse under control. It controversy has to do with THE AMAZING EXPENSE is, however, the almost unanimous whether lousiness management or ACCOUNT RULES view of careful and skilled stu. representatives of the service are Never has the Internal Revenue dents, both lawyers and laymen, the better judge of what is a Service been subjected to as vig- that the Internal Revenu-- i Ser- legitimate expense account item. orous criticism ifrom a ruling as vice has gone well beyond even- Obviously this is a ticklish sub. it has been on the new proposals the intent of 1he Congress. ' jrct. If management is given the on exp:nse accounts. Hundreds, and perhaps thousands, of letters have been written to the service objecting to its interpretation of the law, and so many taxpayers asked to be heard In perron that instead of only one day being devoted to' this purpose,' the time What's a gym jam? A Salk was doubled. Still, every one wa A sock shuffle? under pressure to get his analy. hop? ' sis presented in the time allotted. Do you give up? Want a And this was in the face of an translation? opening statement by Mortimer AU three are names of C. Caprin, Commissioner of In'dances that will be held by ternal Revenue, that certain of tteenagers across the countwe suggested rules would be re- honor this right simply to use its discretion in allowing deductions the field is wide-ope- n for abuse. But, conversely, if en Internal Revenue Agent has unlimited power to disallow an item, it means that in many instances perfectly legitimate expenses will not be deductible. (Managemicnt believes, and properly so, that it is more capable In the determination of legitimate expense,, than the Internal Reve nue agent can possibly be, but even so St does not ask for, or wide -- open discretion. expect, What it objects to in the pro- - NATIONAL nt OUTLOOK "It's better to give than receive. Besides, it's Professionals , THORIT HATCH Lawyer Rmm OR & II ITCH ELL FUNERAL HOME Dick Mitchell tH . , lei. Main Helper, Utah ft Funeral Director Ut MX TalkTranslators Needed For Events in March of Dimes rT,"''" "" 1 (LTie HELPER THURSDAY, DEC. JOURNAl (Utah) 1963 20, PACE posed regulation is that it is put so definitely on the defensive that it will have to regard almost every expenditure as suspect in the eyes of the Internal Revenue Service. SOUNDS RIGHT THREE I A new device which attache car seat belts prevents the auto (from starting if tBe belt to isn't fastened. The type of records which must be maintained und:r the proposed new regulations is en equally serious matter. A volume of detail is required that is basically impossible. Most beyond this. They require exact times; dndividajol iisting of each item with receipts for anything oyer $10; names.; relation of the gtuest to the business purpose be. now demand companies how long the discusitemized accounts from their em- ing served; sion lasted; type of entertain, and and on the ployees officers, and so on. This is snoop-in- g basis of these reports they deter- rent; reason, and It would beyond mine whether the expenditure a burden upon business and place was fair and legitimate, or ex- its employees that is without cessive and wasteful. If the de. warrant cision Is that the item was ex- -, cessive and wasteful, it is custoAs noted ear tier, Mr. Caplin mary for it to be disallowed or has stated that certain of at least dt is required that it be will be tmodtkfied. It is to be reduced to what is proper. To hoped that the changes are really meet these standards it is twr-m- ad significant, not because any honfcr employees and officers to orable person approves of abuse keep an itemized account of ex. of expense accounts, but merely as a matter of reasonable operpenditures. The proposed regulations go far ation of our tax tews. well-Manag- ed the-rule- s , January in of the 25th Anniversary March of Dimes. The authority for this infor- try mation is a blonde, hazel-eye- d beauty who is national chairman for the Teen Age Pro- - V! V -- (TAP) of The National h of Dimes. She's Suzie Willett, 18, Wilmington, Del., a freshman at .Russell Sage College, Troy, N.Y., where she is studying nursing. She became a March of Dimes volunteer several years ago because she "wanted to help people." An enthusiastic worker, she f traveled the state of Delaware and showed high school stusfr-gjdents how they could help car- 22 ry out the March of Dimes programs to fight birth defects, Suzie Willatt, IB, Wilmington, Del., it national chairman arthritis and polio a trio of Toon Program (TAP) (or the 25m Anniversary March of Oimoi cripplers of concern to young hold, Ago as always, during tht month of January. people as well as to older age groups. volves doing something nec- popular benefits for the 1963 Is Top Tap and useful. I've worked March of Dimes: essary This fall and winter, as the as a hospital volunteer and I Dances head the list, rangitop TAP, she's been corre- know that I'll be happy helpng from informal sock hops sponding and talking with ing patients who can't help to Silver Anniversary Balls, teens all over the country, ad? themselves." glittering events which call' vising them how they can Suzie, the daughter of Dr. for formal gowns and gar-- ; make themselves useful in and Mrs. Albert V. Willett, Jr., denias. March of Dimes activities in a summer as last Candy spent Street sales there seems to' their home towns. Delaware in volunteer Stripe be an endless supply of ' "Just about all the teens I've in Her Wilmington. items which TAPs plan to met in my travels for the Hospital father, a chemist, is an execusell. These include tiny March of Dimes really want to tive with the Du Pont Complastic Rainbow Crutches, do something constructive," pany. balloons, lollipops, peanuts, Suzie says. "Most of them join aware "I'm that occasionally donuts and carnations, TAP groups because this gives a teens of minority tiny get .among dozens of other them an opportunity to con- into trouble and make headproducts. tribute to the life of their com- lines," Suzie says, "but I'll bet Auctions club members munity. found work which if that they auction off their services to "There have been several they enjoyed, even this small the highest bidder for a day national surveys which show fraction would stay out of or an afternoon, working as that Dr. Jonas Salk, who de- trouble. I think that most of killed-viru- s veloped the secretaries, baby sitters, shoe polio all, a teenager wants to feel vaccine solely with March of shiners and the like. , and needed. I guess Dimes support, is a hero to respected "I'm thrilled, that TAPs are in that sense, we're no differteens. It's easy to see why. Dr. ent from so willing to pitch in and work anyone else." Salk is a dedicated man. ab the March of Dimes," Suzie for sorbed in his humanitarian Popular Events Planned "This says. proves one work. Teens are very idealistic From telephone and letter thing I've feltjust for some time anil they gladly give their re- surveys among TAPs all over most of teens are idealtoday's spect to anyone who earns it. the country, Suzie reports that istic, and are searching "I'm going to be a nurse be- the following TAP activities for ways they to express their cause I want a career that in- - are 'shaping up as the most idealism." oundation-Marc- Jar ' 111 of-th- e No words express more sincerely at this time of year what is in our hearts for our many friefids than the good old fashioned ."Merry, Merry Christmas I'' WOODY'S JEWELRY "Woody, Emma and Helper . tip Jerry Utah t j How to give a $25 lef us rejoice noto, for tfjc Prince of $eace is born again, bringing ttd a renetoal of faith anb fjope. VELTRI'S REM DRUG v-- HANSEN'S .... AMERICAN SERVICE Dick and Cecile HELPER J 4& ffSS artf), Will ftotoarb iflen. &oob 1 'kA-- " UTAH :fm "Jf W mean " s Christmas Gift for $18Z TOM'S AUTO SERVICE CO. Tommy Williams, Manager Utah Helper ll u ffje fyoptforiPeace on w Albert Veltri and Staff 4l Dur ferbent Ctjrifitmaa prayer tfjat all of pou toill afjart tottft I Utah Helper It I r yl)m If you let Uncle Sam help you do some Christmas shopping this year, you'll discover you can give a third more than you thought you could. That's because your gift of a U.S. Savings Bond grows 3V3 to return ?4 for every $3 you give ! Bonds brighten many Christmasea Any youngster who sets a Bond thi3 Christmas gets a sift that will grow up with him, for Christmases to come. And while Bonds are earning interest for college and career expenses, they inn m irw mtrimmmmmmmmmtf help youngsters learn good savings habits. Clede and Dolph Andreini Meanwhile, Uncle Sam uses tha money to help pay the costs of peace What better time than Christmas the traditional time of "peace oa earth" to give or get U.S. Savings Bonds! Utah HJ.S. SAVINGS BOMBS o &gr than where you work or bwah VS. N Safety and growth guaranteed Bonds are an absolutely riskless investment. The money is available any time you need it. It can't be lost: if anything happens to a Bond, tha Government will replace it free. Keep freedom in your future with EASTERN UTAH TOBACCO CO. i GOOD WILL TOWARD MEN SONNY'S SERVICE STATIOII Sonny Gilbert, Manager Helper Utah |