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Full-Text Articles in Law
California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee
California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
Recent Virginia Tax Developments, William L.S. Rowe
Recent Virginia Tax Developments, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Appendix: Recent Virginia Tax Developments, William L.S. Rowe
Appendix: Recent Virginia Tax Developments, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps
Virginia Tax Procedures: Unfinished Business, J. Timothy Philipps
Washington and Lee Law Review
No abstract provided.
Impact Fees: An Answer To Local Governments' Funding Dilemma, Julian Conrad Juergensmeyer, Robert Mason Blake
Impact Fees: An Answer To Local Governments' Funding Dilemma, Julian Conrad Juergensmeyer, Robert Mason Blake
Florida State University Law Review
No abstract provided.
State Taxation In The Federal System: Perspectives On Louisiana's First Use Tax On Natural Gas, Walter Hellerstein
State Taxation In The Federal System: Perspectives On Louisiana's First Use Tax On Natural Gas, Walter Hellerstein
Scholarly Works
The Louisiana First Use Tax is presently the subject of no less than eleven judicial proceedings in state and federal courts, including an original action pending before the Supreme Court and the Special Master to whom the case has been assigned. Any attempt to evaluate in detail the merits of these various challenges to the Louisiana levy in light of the myriad and complex issues they raise would hardly be possible in this forum. Indeed, at this junction, any such undertaking would probably be premature in light of the fact that many of the legal and evidentiary issues raised by …
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
Third Party Standing For Property Tax Assessments: Tug Valley Recovery Center, Inc. V. Mingo Cty. Comm'n, Kenneth P. Simons Ii
West Virginia Law Review
No abstract provided.
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
The Massachusetts Fiscal System: Structure And Performance, Padraig O'Malley, Raymond G. Torto
Center for Studies in Policy and the Public Interest Publications
On November 4, 1980 the citizens of Massachusetts, by a vote of 59% to 41%, resoundingly endorsed a tax reduction plan known as Proposition 2 1/2. All communities in the Commonwealth were faced with an immediate reduction in their local revenues due to the immediate cut in the excise tax that Proposition 2 1/2 called for, and up to 130 communities will have to implement a 15% reduction in their tax levies for FY 1982.
Already there are protestations from many local officials that they cannot make the required tax cuts without severely reducing the level of local services. The …
Tax Apportionment Of The Income Of A Unitary Business: An Examination Of Mobil Oil Corp. V. Commissioner Of Taxes Of Vermont, William D. Dexter
Tax Apportionment Of The Income Of A Unitary Business: An Examination Of Mobil Oil Corp. V. Commissioner Of Taxes Of Vermont, William D. Dexter
BYU Law Review
No abstract provided.
The Impact Of The Mobil Case On Apportionment Of Income, Frank M. Keesling
The Impact Of The Mobil Case On Apportionment Of Income, Frank M. Keesling
BYU Law Review
No abstract provided.
Qualifying Gifts Of Fractional Shares Of Illinois Land Trusts For The Present Interest Exclusion, 14 J. Marshall L. Rev. 717 (1981), Wallace J. Wolf
Qualifying Gifts Of Fractional Shares Of Illinois Land Trusts For The Present Interest Exclusion, 14 J. Marshall L. Rev. 717 (1981), Wallace J. Wolf
UIC Law Review
No abstract provided.
After House Bill 920: An Analysis Of Needed Real Property Tax Reform, Robert P. Rink
After House Bill 920: An Analysis Of Needed Real Property Tax Reform, Robert P. Rink
Cleveland State Law Review
This Note will analyze the current state of real property tax law in Ohio and its relationship to H.B. 920. The tax reform provision of H.B. 920 will be separately analyzed from both the historical perspective surrounding its passage and the technical perspective of its mathematical calculations. A further analysis of the relationship between taxation by uniform rule under Article XII, § 2 of the Ohio Constitution will be undertaken. The conclusion will focus on a constitutionally valid solution to the problem of property tax reform while, at the same time, noting several essential and unusual questions.
State Taxation Of Federal Instrumentalities: Application To Federal Loan & Equity Programs, James W. Smith
State Taxation Of Federal Instrumentalities: Application To Federal Loan & Equity Programs, James W. Smith
Fordham Urban Law Journal
This Note discusses the attempts by states to tax entities which have a distinguishing connection to the federal government. Two competing interests are at stake. First, from the perspective of the federal government, such taxation by the state involves the power to destroy or at least the power to substantially interfere with the functions of federal law and thus subvert the operation of the Supremacy Clause. Second, because the taxing power is an essential instrument of every sovereign government, the judicial denial of a state's right to exercise this power would deprive it of a much needed source of revenue. …