Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Blackstone v. Miller (1)
- Consolidations (1)
- Contemplation of death (1)
- Continuity of interest (1)
- Corporate taxes (1)
-
- Corporations (1)
- Federal reserve notes (1)
- Frick v. Pennsylvania (1)
- Illinois (1)
- In re Haye's Estate (1)
- Income tax (1)
- Inheritance Tax (1)
- Intangibles (1)
- Le Tulle v. Scofield (1)
- Mergers (1)
- Mortgages (1)
- Multiple Taxation (1)
- Nontaxable exchanges (1)
- Obligations (1)
- Oregon (1)
- Pearson v. McGraw (1)
- Property Tax (1)
- Proprietary interest (1)
- Revenue Acts (1)
- Securities (1)
- Stocks (1)
- Tangible property (1)
- Tax Advantages (1)
- Taxation -- United States (1)
- Transfer tax (1)
- Publication
Articles 1 - 4 of 4
Full-Text Articles in Securities Law
Definition And Classification Of Securities Under The Revenue Act, Charles C. Parlin
Definition And Classification Of Securities Under The Revenue Act, Charles C. Parlin
Indiana Law Journal
No abstract provided.
Must We Carry Our Stocks And Bonds In Our Pockets, Floyd E. Dix
Must We Carry Our Stocks And Bonds In Our Pockets, Floyd E. Dix
Indiana Law Journal
(Being an attempt to follow the reasoning of the Supreme Court of the United States during the past forty years, by which it has for a second time arrived at multiple taxation of intangibles)
Taxation - Jurisdiction - Classification Of Property As Tangible Or Intangible, John L. Rubsam
Taxation - Jurisdiction - Classification Of Property As Tangible Or Intangible, John L. Rubsam
Michigan Law Review
Respondent's decedent died testate in 1936 and was at the time of his death a resident of and domiciled in Oregon. In earlier years when he resided in Wisconsin he placed various stocks, bonds and other intangibles in the possession of an Illinois trust company, which acted as his agent in collecting and investing the principal and income on these securities. These securities were always physically present in Illinois, never in Oregon. About six months before his death respondent's decedent directed the trust company to sell some of his bonds and purchase $450,000 worth of federal irrevocable trust for the …
Taxation - Federal Income Tax - Distinction Between Sale And Tax Exempt Reorganization Under Section 112, Henry J. Merry
Taxation - Federal Income Tax - Distinction Between Sale And Tax Exempt Reorganization Under Section 112, Henry J. Merry
Michigan Law Review
The recent Supreme Court decision in Le Tulle v. Scofield, disapproving the views of four out of five circuit courts of appeals, appears to add a new and more specific requirement to the already complex law on the subject of statutory reorganization under the Revenue Act of 1928 -- that the consideration received by the transferor corporation include some stock of the transferee corporation. In the subject case, the Gulf Coast Irrigation Company transferred substantially all its assets to the Gulf Coast Water Company in exchange for $50,000 in cash and $750,000 in mortgage bonds, four-fifths of which matured …